<SEC-DOCUMENT>0001213900-22-027975.txt : 20220518
<SEC-HEADER>0001213900-22-027975.hdr.sgml : 20220518
<ACCEPTANCE-DATETIME>20220518170759
ACCESSION NUMBER:		0001213900-22-027975
CONFORMED SUBMISSION TYPE:	20-F
PUBLIC DOCUMENT COUNT:		121
CONFORMED PERIOD OF REPORT:	20211231
FILED AS OF DATE:		20220518
DATE AS OF CHANGE:		20220518

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GRUPO SIMEC, S.A.B. de C.V.
		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:		22940086

	BUSINESS ADDRESS:	
		STREET 1:		CALZADA LAZARO CARDENAS 601
		CITY:			44910 GUADALAJARA JA
		STATE:			O5
		ZIP:			10022
		BUSINESS PHONE:		01152 333 669 5742

	MAIL ADDRESS:	
		STREET 1:		CALZADA LAZARO CARDENAS
		CITY:			GUADALAJARA JALISCO
		STATE:			O5
		ZIP:			999999999

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GROUP SIMEC SA DE CV
		DATE OF NAME CHANGE:	19950505
</SEC-HEADER>
<DOCUMENT>
<TYPE>20-F
<SEQUENCE>1
<FILENAME>f20f2021_gruposimec.htm
<DESCRIPTION>ANNUAL REPORT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Wed May 18 20:46:20 UTC 2022 -->
<html xmlns:compsci="http://compsciresources.com" xmlns:country="http://xbrl.sec.gov/country/2021" xmlns:currency="http://xbrl.sec.gov/currency/2021" xmlns:dei="http://xbrl.sec.gov/dei/2021q4" xmlns:dtr="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:ifrs-full="http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2020-02-12" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:simecb="http://gsimec.com.mx/20211231" xmlns:srt="http://fasb.org/srt/2021-01-31" xmlns:us-types="http://fasb.org/us-types/2021-01-31" xmlns:utr="http://www.xbrl.org/2009/utr" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.w3.org/1999/xhtml" xmlns:xml="http://www.w3.org/XML/1998/namespace"><head>
     <title> </title>

<meta content="text/html" http-equiv="Content-Type" />
</head>
<body><div style="font: 10pt Times New Roman, Times, Serif"><div>

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

</div><!-- Field: Rule-Page --><div style="font-family: Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><div style="font: 1pt Times New Roman, Times, Serif; border-top: Black 2pt solid; border-bottom: Black 1pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>UNITED
STATES OF AMERICA</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>SECURITIES
AND EXCHANGE COMMISSION</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Washington,
D.C. 20549</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Rule-Page --><div style="font-family: Times New Roman, Times, Serif; margin: 0 auto; width: 25%"><div style="font: 1pt Times New Roman, Times, Serif; border-top: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>FORM
<ix:nonNumeric contextRef="c0" name="dei:DocumentType">20-F</ix:nonNumeric></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Rule-Page --><div style="font-family: Times New Roman, Times, Serif; margin: 0 auto; width: 25%"><div style="font: 1pt Times New Roman, Times, Serif; border-top: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:DocumentRegistrationStatement">&#9744;</ix:nonNumeric>
REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p><div>
</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>OR</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="dei:DocumentAnnualReport">&#9746;</ix:nonNumeric>
ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p><div>
</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>For
the fiscal year ended <ix:nonNumeric contextRef="c0" format="ixt:date-monthname-day-year-en" name="dei:DocumentPeriodEndDate"><ix:nonNumeric contextRef="c0" format="ixt:date-monthname-day-en" name="dei:CurrentFiscalYearEndDate">December 31</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalYearFocus">2021</ix:nonNumeric></ix:nonNumeric></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>OR</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric>
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>OR</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:DocumentShellCompanyReport">&#9744;</ix:nonNumeric>
SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Commission
File Number <ix:nonNumeric contextRef="c0" name="dei:EntityFileNumber">1-11176</ix:nonNumeric></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><!-- Field: Rule-Page --><div style="margin: 0pt auto; width: 50%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><ix:nonNumeric contextRef="c0" name="dei:EntityRegistrantName"><span style="font-family: Times New Roman, Times, Serif"><b>GRUPO
SIMEC, S.A.B. de C.V.</b></span></ix:nonNumeric></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Rule-Page --><div style="margin: 0pt auto; width: 50%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>GROUP
SIMEC</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Translation
of registrant&#8217;s name into English)</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>UNITED
<span style="-sec-ix-hidden: hidden-fact-0">MEXICAN</span> STATES</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Rule-Page --><div style="margin: 0pt auto; width: 50%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b><ix:nonNumeric contextRef="c1" name="dei:EntityAddressAddressLine1"><ix:nonNumeric contextRef="c0" name="dei:EntityAddressAddressLine1">Calzada
L&#225;zaro C&#225;rdenas 601 <br/>
Colonia La Nogalera</ix:nonNumeric></ix:nonNumeric>, <ix:nonNumeric contextRef="c1" name="dei:EntityAddressAddressLine2"><ix:nonNumeric contextRef="c0" name="dei:EntityAddressAddressLine2">Guadalajara</ix:nonNumeric></ix:nonNumeric>,<br/>
<ix:nonNumeric contextRef="c1" name="dei:EntityAddressCityOrTown"><ix:nonNumeric contextRef="c0" name="dei:EntityAddressCityOrTown">Jalisco</ix:nonNumeric></ix:nonNumeric>, <span style="-sec-ix-hidden: hidden-fact-1"><span style="-sec-ix-hidden: hidden-fact-2">M&#233;xico</span></span> <ix:nonNumeric contextRef="c1" name="dei:EntityAddressPostalZipCode"><ix:nonNumeric contextRef="c0" name="dei:EntityAddressPostalZipCode">44440</ix:nonNumeric></ix:nonNumeric></b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b><br/>
<ix:nonNumeric contextRef="c1" name="dei:ContactPersonnelName">Mario Moreno Cortez</ix:nonNumeric>, telephone number <span style="-sec-ix-hidden: hidden-fact-3">011-52-33</span> <span style="-sec-ix-hidden: hidden-fact-4">3770-6700</span>, <ix:nonNumeric contextRef="c1" name="dei:ContactPersonnelEmailAddress">e-mail mmoreno@gruposimec.com.mx</ix:nonNumeric> </b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Rule-Page --><div style="margin: 0pt auto; width: 50%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font-family: Times New Roman, Times, Serif"> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; vertical-align: bottom; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Title of Each Class</b></span></p></td> <td style="padding-bottom: 1.5pt; width: 2%">&#160;</td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; vertical-align: top; width: 32%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Trading Symbol(s)</b></span></p></td> <td style="padding-bottom: 1.5pt; width: 2%">&#160;</td> <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; vertical-align: bottom; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Name of Each Exchange on Which Registered</b></span></p></td></tr> <tr style="font-family: Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" name="dei:Security12bTitle">American Depositary Shares (each representing one Series B share</ix:nonNumeric>)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Series B Common Stock</span></p></td> <td>&#160;</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c0" name="dei:TradingSymbol"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SIM</span></ix:nonNumeric></td> <td>&#160;</td> <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" name="dei:SecurityExchangeName">NYSE</ix:nonNumeric> American</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">NYSE American*</span></p></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0; margin-bottom: 0; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
for trading, but only in connection with the registration of American depositary shares.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

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

</div><!-- Field: Page; Sequence: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin: 0pt"></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt"></p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">Indicate
the number of outstanding shares of each of the issuer&#8217;s classes of capital or common stock as of the close of the period covered by
the annual report:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Series
B Common Stock &#8212; <ix:nonFraction contextRef="c2" decimals="INF" format="ixt:num-dot-decimal" name="dei:EntityCommonStockSharesOutstanding" scale="0" unitRef="shares">462,580,731</ix:nonFraction> shares as of December 31, 2021</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Rule-Page --><div style="margin: 0pt auto; width: 50%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes&#160;&#9744; <ix:nonNumeric contextRef="c0" name="dei:EntityWellKnownSeasonedIssuer">No</ix:nonNumeric>&#160;&#9746;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">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&#160;&#9744; <ix:nonNumeric contextRef="c0" name="dei:EntityVoluntaryFilers">No</ix:nonNumeric>&#160;&#9746;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">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. <ix:nonNumeric contextRef="c0" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric>&#160;&#9746;&#160; No&#160;&#9744;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">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 (&#167;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). <ix:nonNumeric contextRef="c0" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric>&#160;&#9746; No&#160;&#9744; </span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">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 &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; and &#8220;emerging growth company&#8221;
in Rule 12b-2 of the Exchange Act.:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 28%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Large accelerated filer</ix:nonNumeric>&#160;&#160;&#160;&#160;&#9746;</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 33%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer&#160;&#160;&#160;&#160;&#9744;</span></td> <td style="font-family: Times New Roman, Times, Serif; width: 39%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Non-accelerated filer&#160;&#160;&#160;&#160;&#9744;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p></td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Emerging growth company&#160;&#160;&#160;&#160;<ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityEmergingGrowthCompany">&#9744;</ix:nonNumeric></span></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">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<sup>&#8224;</sup> provided
pursuant to Section&#160;13(a) of the Exchange Act.&#160;&#9744;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><sup>&#160;</sup></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><sup>&#8224;</sup>The
term &#8220;new or revised financial accounting standard&#8221; refers to any update issued by the Financial Accounting Standards Board
to its Accounting Standards Codification after April&#160;5, 2012.</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant has filed a report on and attestation to its management&#8217;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.&#160;<ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="dei:IcfrAuditorAttestationFlag">&#9746;</ix:nonNumeric></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 25%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S. GAAP &#9744;</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 59%; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: hidden-fact-5">International Financial Reporting Standards</span> as issued<br/> by the International Accounting Standards Board &#9746;</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other &#9744;</span></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">If &#8220;Other&#8221;
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&#160;&#9744; Item 18&#160;&#9744;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">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&#160;&#9744;
No&#160;<ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityShellCompany">&#9746;</ix:nonNumeric></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>


</div><!-- Field: Page; Sequence: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin: 0pt"></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt"></p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; text-transform: uppercase"><b>Table
of Contents</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; width: 9%">&#160;</td>
    <td style="padding-bottom: 1.5pt; padding-left: 0; text-align: justify; text-indent: 0; width: 82%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold; width: 9%">Page</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><a href="#a_001"><b>PART I</b></a></td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">1</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 1.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_002">Identity of Directors, Senior Management and Advisers</a></td>
    <td style="text-align: center">1</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 2.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_003">Offer Statistics and Expected Timetable</a></td>
    <td style="text-align: center">1</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 3.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_004">Key Information</a></td>
    <td style="text-align: center">1</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 4.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_005">Information on the Company</a></td>
    <td style="text-align: center">15</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Item 4A.</td>
    <td style="padding-left: 0; text-align: justify; padding-bottom: 1.5pt; text-indent: 0"><a href="#a_006">Unresolved Staff Comments</a></td>
    <td style="text-align: center">38</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 5.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_007">Operating and Financial Review and Prospects</a></td>
    <td style="text-align: center">38</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 6.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_008">Directors, Senior Management and Employees</a></td>
    <td style="text-align: center">67</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 7.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_009">Major Shareholders and Related Party Transactions</a></td>
    <td style="text-align: center">74</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 8.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_010">Financial Information</a></td>
    <td style="text-align: center">77</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 9.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_011">The Offer and Listing</a></td>
    <td style="text-align: center">80</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 10.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_012">Additional Information</a></td>
    <td style="text-align: center">80</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 11.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_013">Quantitative and Qualitative Disclosures About Market Risk</a></td>
    <td style="text-align: center">93</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 12.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_014">Description of Securities Other than Equity Securities</a></td>
    <td style="text-align: center">94</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td colspan="2" style="font-weight: bold; text-align: left"><a href="#a_015">PART II</a></td>
    <td style="font-weight: bold; text-align: center">96</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 13.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_016">Defaults, Dividends Arrearages and Delinquencies</a></td>
    <td style="text-align: center">96</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 14.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_017">Material Modifications to the Rights of Security Holders and Use of Proceeds</a></td>
    <td style="text-align: center">96</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 15.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_018">Controls and Procedures</a></td>
    <td style="text-align: center">96</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 16.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_019">Reserved</a></td>
    <td style="text-align: center">99</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 16A.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_020">Audit Committee Financial Expert</a></td>
    <td style="text-align: center">99</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 16B.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_021">Code of Ethics</a></td>
    <td style="text-align: center">99</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 16C.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_022">Principal Accountant Fees and Services</a></td>
    <td style="text-align: center">100</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 16D.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_023">Exemptions from the Listing Standards for Audit Committees</a></td>
    <td style="text-align: center">100</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 16E.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_024">Purchases of Equity Securities by the Issuer and Affiliated Purchasers</a></td>
    <td style="text-align: center">100</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center"></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 16F.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_025">Change in Registrant&#8217;s Certifying Accountant</a></td>
    <td style="text-align: center">100</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 16G.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_026">Corporate Governance</a></td>
    <td style="text-align: center">101</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 16H.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_027">Mine Safety Disclosure</a></td>
    <td style="text-align: center">101</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 16I.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_031"> Disclosure Regarding Foreign Jurisdictions that Prevent Inspections</a></td>
    <td style="text-align: center">101</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td colspan="2" style="font-weight: bold; text-align: left"><a href="#a_028">PART III</a></td>
    <td style="font-weight: bold; text-align: center">102</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 17.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_030">Financial Statements</a></td>
    <td style="text-align: center">102</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 18.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_029">Financial Statements</a></td>
    <td style="text-align: center">102</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Item 19.</td>
    <td style="padding-left: 0; text-align: justify; text-indent: 0"><a href="#a_032">Exhibits</a></td>
    <td style="text-align: center">102</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></p><div>


</div><!-- Field: Page; Sequence: 3; Options: NewSection --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->i<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>CERTAIN
TERMS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Grupo
Simec, S.A.B. de C.V. is a corporation (<i>sociedad an&#243;nima burs&#225;til de capital variable</i>) organized under the laws
of the United Mexican States (&#8220;Mexico&#8221;). Unless the context requires otherwise, when used in this annual report, the terms
&#8220;we,&#8221; &#8220;our,&#8221; &#8220;the company,&#8221; &#8220;our company&#8221; and &#8220;us&#8221; refer to Grupo Simec, S.A.B. de
C.V., together with its consolidated subsidiaries.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">References
in this annual report to &#8220;U.S. dollars&#8221; or &#8220;U.S.$&#8221; are to the lawful currency of the United States of America. References
in this annual report to &#8220;pesos&#8221; or &#8220;Ps.&#8221; are to the lawful currency of Mexico. References in this annual report
to &#8220;real&#8221; are to the lawful currency of Brazil. References to &#8220;tons&#8221; 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">The
terms &#8220;special bar quality steel&#8221; or &#8220;SBQ steel&#8221; 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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. 20.5157 per U.S.$1.00,
the interbank transactions rate in effect on December 31, 2021. On May 17, 2022, the interbank transactions rate for the peso was Ps.
20.1443 per U.S.$1.00.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>FORWARD
LOOKING STATEMENTS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">This
annual report contains certain statements regarding our business that may constitute &#8220;forward looking statements&#8221; 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 &#8220;anticipates,&#8221; &#8220;plans,&#8221; &#8220;believes,&#8221; &#8220;estimates,&#8221; &#8220;intends,&#8221; &#8220;expects,&#8221;
&#8220;projects&#8221; 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&#8217;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:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    overall global economic environment and risks associated with the COVID-19 pandemic;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; 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);</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    inability to operate at high capacity levels;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    costs of compliance with Mexican, Brazilian and U.S. environmental laws;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">future
    capital expenditures and acquisitions;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">future
    devaluations of the peso and the real;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    imposition by Mexico and Brazil of foreign exchange controls and price controls;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    influence of economic and market conditions in other countries on Mexican securities; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    factors discussed in Item 3.D &#8211; &#8220;Risk Factors&#8221; below.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt -0.25in; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>


</div><!-- Field: Page; Sequence: 4 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->ii<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="a_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; text-transform: uppercase"><b>PART
I&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; text-transform: uppercase"><b>&#160;</b></span></p><div>

</div><div><a id="a_002"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item
1. Identity of Directors, Senior Management and Advisers</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Not
applicable.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_003"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item
2. Offer Statistics and Expected Timetable</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Not
applicable.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_004"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item
3. Key Information</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt -0.5in; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A.
Reserved</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>B. Capitalization and Indebtedness</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>C. Reasons for the Offer and Use of Proceeds</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>D. Risk Factors</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Investing
in our series B shares and 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Risks
Related to Our Business</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Our
results of operations are significantly influenced by the cyclical nature of the steel industry.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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. During 2019 and 2020, global steel prices decreased, a trend which accelerated
due to the global COVID-19 pandemic. In 2021, global steel prices increased significantly after a global economic recovery. We cannot
give you any assurance as to prices of steel in the future.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">The
U.S. economy has experienced a strong recovery from the conditions experienced at the onset of the COVID-19 pandemic, but new variants
of COVID-19 and the continued abatement of the COVID-19 pandemic, labor shortages, supply chain disruptions, new or proposed legislation
related to governmental spending, inflation and increases in interest rates have impacted, and will continue to impact, economic growth.
Even with this economic recovery, challenges from global production overcapacity in the steel industry and ongoing uncertainties, both
in the United States and in other regions of the world, remain. We are unable to predict with certainty the duration of current economic
conditions or the magnitude and timing of changes in economic activity. Future economic downturns, prolonged slow growth or stagnation
in the economy, a sector-specific slowdown in one of our key end-use markets, such as nonresidential construction, or changes in inflation
could materially adversely affect our business, results of operations, financial condition and cash flows, especially in light of the
capital-intensive nature of our business.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 5; Options: NewSection --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>The
COVID-19 pandemic, as well as similar epidemics and other public health emergencies in the future, could have a material adverse effect
on our business, results of operations, financial condition and cash flows.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Our
operations expose us to risks associated with pandemics, epidemics and other public health emergencies, such as the ongoing COVID-19
pandemic which spread from China to many other countries including the United States. The COVID-19 pandemic has had and may have further
negative impacts on our operations, supply chain, transportation networks and customers, which may compress our margins or impact demand
for our steel products, including as a result of preventative and precautionary measures that we, other businesses and governments have
taken or may take in the future. The COVID-19 pandemic and governmental actions in response have adversely affected the economies of
many countries and caused periodic disruption to and increased volatility in financial markets. The progression of the COVID-19 pandemic,
including due to new variants of COVID-19, could also negatively impact our business or results of operations through the temporary closure
of our operating facilities or those of our customers or suppliers.</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">In
addition, the ability of our employees, our suppliers&#8217; and customers&#8217; employees to work may be significantly impacted by
individuals contracting or being exposed to COVID-19. Our customers may be directly impacted by business interruptions or weak market
conditions and may not be willing or able to fulfill their contractual obligations. Furthermore, the progression of and global response
to the COVID-19 pandemic has caused and increased the risk of further delays in construction activities and equipment deliveries related
to our capital projects, including potential delays in obtaining permits from government agencies, as well as changes in the prices and
availability of labor and equipment for capital projects. The extent of such delays and other effects of COVID-19 on our capital projects,
certain of which are outside of our control, is unknown, but they could impact or delay the timing of anticipated benefits on capital
projects.</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">The
extent to which COVID-19 may adversely impact our business depends on future developments, which are highly uncertain and unpredictable,
including new variants of the virus, information concerning the severity of the pandemic, the adoption rate of vaccines, and the effectiveness
of actions globally to contain or mitigate the effects of the pandemic. The current level of uncertainty over the economic and operational
impacts of COVID-19 means the related financial impact cannot be reasonably estimated at this time.</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><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></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 2017 increased
approximately 31%, in 2018 increased approximately 19%, in 2019 decreased approximately 20%, in 2020 increased approximately 9% and increased
approximately 62.6% in 2021; while prices of ferroalloys in 2017 increased approximately 22%, in 2018 increased approximately 10%, in
2019 increased approximately 1%, in 2020 decreased approximately 20%, and in 2021 increased approximately 32.9%. 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><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></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Energy
costs constitute a significant component of our costs of operations. Our energy cost was 10.6% of our manufacturing costs for 2021 compared
to 11.1% for 2020, 14.3% for 2019, 12.4% for 2018, and 13.1% for 2017, 13.5%. 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 22% in 2017, in 2018 increased approximately 14%,
in 2019 increased approximately 1%, in 2020 decreased approximately 9.8% and in 2021 increased approximately 2.8%; and prices for natural
gas increased approximately 22% in 2017, increased approximately 28% in 2018 and increased approximately 1.8% in 2019, decreased approximately
18% in 2020 and increased approximately 37% in 2021.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 6 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">We
pay special rates to the Mexican federal electricity commission (<i>Comisi&#243;n Federal de Electricidad</i> or &#8220;CFE&#8221;) for
electricity. We also pay special rates to Pemex, Gas y Petroqu&#237;mica B&#225;sica, (&#8220;PEMEX&#8221;), 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
accordance with the energy reform in Mexico, the Republic&#8217;s Congress approved the Law of the Electricity Industry and the Regulation
of the Law of the Electricity Industry, which regulate some articles of the Constitution of the United Mexican States and have the purpose
of regulating the planning and control of the National Electric System (SEN), the Public Service of Transmission and Distribution (T&amp;D)
of electric energy and other activities of the electric industry. The Mexican State will establish and execute the policies, regulation
and surveillance of the electricity industry through the Secretary of Energy (SENER), which is empowered to establish, conduct and coordinate
the country&#8217;s energy policies in matters of electricity, direct the process of planning and preparation of the SEN development program,
establishing the criteria for granting Clean Energy Certificates, monitoring the operation of the Wholesale Electricity Market (the Market)
and the determinations of the National Center for Energy Control (CENACE), among others. The Energy Regulatory Commission (CRE) is empowered
to grant qualified user generation permits, among others, to determine the consideration methodologies applicable to Exempt Generators,
to issue and apply the tariff regulation to which the T&amp;D, the operation of the Providers of Basic Services, the operation of CENACE
and Related Services not included in the Market, as well as the final rates of the Basic Supply that are not determined by the Federal
Executive, authorize the contract models that CENACE enters into with Market Participants , among others. In the United States of America,
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 of America, 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 of America and Canada. 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 of America, as appropriate. As of December 31, 2021, we have not entered into derivative financial instruments
in Mexico, the United States of America 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.</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>We
face significant competition from other steel producers, which may adversely affect our profitability and market share.</i></b></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">A
number of our competitors in Mexico, the United States of America, Brazil and Canada 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, the United States of America and Brazil, 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Competition
from other materials could significantly reduce demand and market prices for steel products.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 7 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><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></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 60% 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Implementing
our growth strategy, which may include additional acquisitions, may adversely affect our operations.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">disruption
    of our ongoing business;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">diversion
    of our resources and of management&#8217;s time;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">decreased
    ability to maintain uniform standards, controls, procedures and policies;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">difficulty
    managing the operations of a larger company;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">increased
    likelihood of involvement in labor, commercial or regulatory disputes or litigation related to the new enterprise;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">potential
    liability to joint venture participants or to third parties;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">difficulty
    competing for acquisitions and other growth opportunities with companies having greater financial resources; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">difficulty
    integrating the acquired operations and personnel into our existing business.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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, the United States of America, Canada and Brazil. 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><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></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">One
significant source of trade restrictions results from the imposition of &#8220;antidumping&#8221; and &#8220;countervailing&#8221; duties,
as well as &#8220;safeguard measures.&#8221; These duties can severely limit or altogether prevent exports to relevant markets. For example,
in October 2014, the United States of America 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 of America at less than fair value,
and from Turkey, that are subsidized by the government of Turkey. As a result of the USITC&#8217;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, including Simec. On June 8, 2017, the United States of America
International Trade Commission (USITC) issued a final resolution in our favor, determining that the tariff is 0%. On January 6, 2021,
a preliminary dumping rate of 66.7% was imposed on our exports of rebar to the United States of America; following the U.S. Department
of Commerce&#8217;s physical review carried out at our San Luis Potos&#237; plant, arguing deficiencies and adverse facts during the information
process. Such dumping rate is being challenged by our lawyers. As of May 11, 2022, our lawyers state that the dispute is in its early
stage and no outcome is possibly predicted.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 8 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">	</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 of America. 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 &#8220;Risks Related
to Mexico&#8212;Developments in other countries could adversely affect the Mexican economy, our financial performance and the price of
our shares.&#8221;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>We
and our auditors identified material weaknesses in our internal controls over financial reporting from 2017 through 2021, which resulted
in our conducting a thorough review and implementing remedial measures in 2019, 2020 and 2021</i></b></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">In
connection with the preparation of our financial statements as of and for each of the years ended December 31, 2019, 2020 and 2021, 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.</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">For
details about our internal control deficiencies and remediation, see Items 15.B. &#8220;Controls and Procedures&#8212;Management&#8217;s Annual
Report on Internal Control Over Financial Reporting &#8211; Material Weaknesses,&#8221; 15.C. &#8220;Attestation Report of the Independent
Registered Public Accounting Firms&#8221; and 15.D. &#8220;Changes in Internal Control over Financial Reporting.&#8221;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>The
operation of our facilities depends on good labor relations with our employees.</i></b></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
of December 31, 2021, approximately 87% of our non-Mexican and 48% 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.</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><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></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 9 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Our
sales in the United States of America 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></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Our
sales in the United States of America 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 2021, 2020, 2019, 2018, and 2017, sales to our ten
largest customers in the United States of America accounted for approximately 66.6%, 68%, 65%, 68.4% and 68.7% of our consolidated revenues
in the United States of America, respectively, and approximately 14.8%, 15.5%, 20.8%, 13.8% and 17.7% 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Unanticipated
problems with our manufacturing equipment and facilities could have an adverse impact on our business.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 their 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><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></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Most
of our automotive parts customers in Mexico and the United States of America 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">In
the SBQ steel market, all participants must satisfy quality audits and obtain certifications in order to obtain the status of &#8220;approved
supplier.&#8221; The automotive industry has put these stringent conditions in place for the production of auto parts to assure vehicle
quality and safety. We currently are 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 steel market, and we cannot assure you that we will
be able to do so.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><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></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 of America have been subject of administrative
action by federal, state and local environmental authorities. See Item 8. &#8220;Financial Information&#8212;Legal Proceedings.&#8221;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 10 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><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></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Our
steel making operations in the United States of America and in Mexico use electric arc furnaces where carbon dioxide generation is primarily
linked to energy use. In the United States of America, 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 &#8220;UNFCCC&#8221;), Mexico became subject to the Paris Agreement to
fight climate change, which was approved at the 21th session of the UNFCCC conference in 2015. The United States of America is also a
member of the Paris Agreement.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>If
we are required to remediate contamination at our facilities, we may incur significant liabilities.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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. &#8220;Financial Information&#8212;Legal Proceedings.&#8221;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>We
could incur losses due to product liability claims.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>We
depend on our senior management and their unique knowledge of our business and of the SBQ steel industry, and we may not be able to replace
key executives if they leave.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 steel 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 steel 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 11 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><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></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><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></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 &#8220;hacker&#8221; or small groups of &#8220;hackers.&#8221;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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&#8217;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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Risks
Related to Global Economic Conditions</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Global
economic conditions, like the recent financial crisis and the Russian invasion of Ukraine, are expected to continue to have an adverse
effect on our results of operations, financial condition and cash flows.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 12 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 wave and new restrictions were implemented in the first part and last quarter 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. &#8220;Risk Factors.&#8221;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Global
economic conditions, such as the financial crisis and economic recession relating to the COVID-19 pandemic and the Russian invasion of
Ukraine have in the past, and may continue to, significantly impact our business.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">The
corresponding reduction in demand across the economy in general and in the automotive, construction and manufacturing sectors due to
the global pandemic 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 the reasons mentioned before, demand, production
levels and prices in certain segments and markets have recovered and stabilized to a certain degree in 2021. On February 24, 2022, Russia
invaded Ukraine, which, due to geopolitical reasons, increased the uncertainty and could delayed the global economic recovery. If global
macroeconomic conditions deteriorate, 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 financial recession.
As a result, our operating levels in recent years declined compared to pre-recession levels. 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. We experienced a rise in net sales of
our SBQ steel of 17% in 2021 compared to 2020.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Moreover,
if the 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 face similar risks. The decrease in available credit may increase the risk default of our clients and that our suppliers
might delay the raw materials delivery. The impact of global economic conditions on these industries may have a significant effect on
our results of operations.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><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></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Direct
sales of our products to automotive assemblers and manufacturers accounted for approximately 37% of our net sales of our SBQ steel products
in 2021. 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 our 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 13 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><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></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Sales
may fall as a result of fluctuations in industry inventory levels.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;<b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Risks
Related to Mexico</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Adverse
economic conditions in Mexico may adversely affect our financial performance.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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% in 2017 and 2018 by 2%, contracted by
0.1% in 2019, contracted by 8.5% in 2020 and grew by 5% in 2021(according to figures of the <i>Instituto Nacional de Estad&#237;stica
y Geograf&#237;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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Political,
social and other developments in Mexico could adversely affect our business.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>The
Mexican government has exercised, and continues to exercise, significant influence over the Mexican economy.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 14 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Violence
in Mexico may adversely impact the Mexican economy and have a negative effect on our financial performance.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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&#8217; 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&#8217;s economy and, as a result, on our financial performance.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Depreciation
of the Mexican peso relative to the U.S. dollar could adversely affect our financial performance.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 to
U.S.$1.00. In 2021, the exchange rate registered a low of Ps.19.58 to U.S. $1.00 and a high of Ps. 21.82.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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. The reference rate was increased to 6.5%
on March 25, 2022. 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 of America, 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>High
inflation rates in Mexico may affect demand for our products and result in cost increases.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Mexico
has historically experienced high annual rates of inflation. However, as of January 1, 2008, the Mexican economy in a non-inflationary
environment given the low inflation rates of recent years. The annual rate of inflation, as measured by changes in the Mexican national
consumer price index (<i>&#205;ndice Nacional de Precios al Consumidor</i>) published by the INEGI was 6.8% for 2017, 4.8% for 2018,
2.8% for 2019, 3.2% for 2020 and 7.4% for 2021. 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 15 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Developments
in other countries could adversely affect the Mexican economy, our financial performance and the price of our shares.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 of America. Although economic conditions
in other countries may differ significantly from economic conditions in Mexico, investors&#8217; 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 of America have in the past resulted in significant fluctuations in
global financial markets, including Mexico.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">In
addition, in recent years economic conditions in Mexico have become increasingly correlated with economic conditions in the United States
of America and Canada as a result of the Tratado entre Mexico, Estados Unidos y Canada (TMEC) or the United States of America, Mexico
and Canada Agreement (USMCA) which entered into effect on July 1, 2020; increased economic activity between the three countries, and
the remittance of funds from Mexican immigrants working in the United States of America to Mexican residents. Adverse economic conditions
in the US, changes to the TMEC and other related events could have and adverse effect on the Mexican economy. We cannot assure that events
in other countries, the United States of America or another event could negatively impact our financial situation.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Moreover,
the financial recession originated by the effects to stop the COVID-19 pandemic, the recent confrontation between the United States of
America and China and the negative effect on the worldwide markets due to the recent Russian invasion of Ukraine, may also affect the
global and Mexican economies. We cannot assure you that events in other emerging market countries, in the United States of America or
elsewhere will not adversely affect our financial performance.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><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></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">The
Mexican Federal Anticorruption Law (<i>Ley Federal de Anticorrupci&#243;n en Contrataciones P&#250;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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><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></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Mexico
has different corporate disclosure and accounting standards than those in the United States of America and other countries.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">A
principal objective of the securities laws of the United States of America, 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 of America. 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 of America. 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 &#8220;Exchange
Act&#8221;), 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 16 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Risks
Related to Brazil</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Brazilian
political and economic conditions, and the Brazilian government&#8217;s economic and other policies, may negatively affect our business, operations
and financial condition.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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&#8217;s economy. The Brazilian government&#8217;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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fluctuations
    in exchange rates;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">exchange
    control policies;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">interest
    rates;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">inflation;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">tax
    policies;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">expansion
    or contraction of the Brazilian economy, as measured by rates of growth in gross domestic product (&#8220;GDP&#8221;);</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes
    in labor regulation;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">energy
    shortages;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    Brazilian government&#8217;s response to the COVID-19 pandemic and, inter alia, its impacts on water consumption, labor laws and other
    regulations affecting our industry;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">social
    and political instability;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">liquidity
    of domestic capital and lending markets; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">other
    political, diplomatic, social and economic developments in or affecting Brazil.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Risks
Related to Ownership of our ADRs</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>We
are a foreign private issuer under the rules and regulations of the SEC and are therefore exempt from a number of rules under the Exchange
Act and are permitted to file less information with the SEC than a domestic U.S. reporting company, which reduces the level and amount
of disclosure that you receive.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">We
are a foreign private issuer under the rules and regulations of the SEC and are therefore exempt from a number of rules under the Exchange
Act and are permitted to file less information with the SEC than a domestic U.S. reporting company, which reduces the level and amount
of disclosure that you receive.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">As a foreign
private issuer whose ADRs are listed on the NYSE American, we are permitted to follow certain home country corporate governance practices
instead of certain requirements of the NYSE American. Among other things, as a foreign private issuer we may also follow home country
practice with regard to, the composition of the board of directors, director nomination procedure, compensation of officers and quorum
at shareholders&#8217; meetings. See Item 10.B &#8220;Memorandum and Articles of Association&#8221;.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 17 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>The
market price of our ADRs has been, and may continue to be, highly volatile, and such volatility could cause the market price of our ADRs
to decrease and could cause you to lose some or all of your investment in our ADRs.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The stock market in general
and the market prices of the ADRs on NYSE American, in particular, are or will be subject to fluctuation, and changes in these prices
may be unrelated to our operating performance. During the first quarter of 2022, the market price of our ADRs fluctuated from a high of
$30.50 per ADR to a low of $24.11 per ADR, and the price of our ADRs continues to fluctuate. We anticipate that the market prices of our
securities will continue to be subject to wide fluctuations. The market price of our securities may be subject to a number of factors,
including:</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">announcements
of new products by us or others;</span></p></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></p></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">announcements
by us of significant acquisitions, strategic partnerships, in-licensing, joint ventures or capital commitments;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></p></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    developments of the businesses and projects of our various subsidiaries;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span>&#160;</p></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">expiration
    or terminations of licenses, research contracts or other collaboration agreements;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></p></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">public
concern as to the safety of the products we sell;&#160;</span></p></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    volatility of market prices for shares of companies with whom we compete;</span></td></tr>
  </table><div>
</div><p style="text-indent: 0.25in; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">developments
    concerning intellectual property rights or regulatory approvals;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">variations
    in our and our competitors&#8217; results of operations;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">changes
    in revenues, gross profits and earnings announced by us;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">changes
    in estimates or recommendations by securities analysts, if the ADSs are covered by analysts;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">fluctuations
    in the share price of our publicly traded subsidiaries;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">changes
    in government regulations or patent decisions; and</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></p></td>
    <td style="font-family: Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">general
market conditions and other factors, including factors unrelated to our operating performance.</span></p></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">These
factors may materially and adversely affect the market price of our securities and result in substantial losses by our investors.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 18 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Our
controlling shareholder, Industrias CH, S.A.B. de C.V. (&#8220;Industrias CH&#8221;), is able to exert significant influence on our business
and policies and its interests may differ from those of other shareholders.</i></b></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Industrias
CH, which is controlled by the chairman of our board of directors, Rufino Vigil Gonz&#225;lez, owns approximately 54% of our shares
as of April 25, 2022. 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&#8217;s interests may differ significantly
from those of other shareholders. Furthermore, as a result of Industrias CH&#8217;s significant equity position, there is currently limited
liquidity in our series B shares and the ADSs.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Mr.
Sergio Vigil Gonz&#225;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.&#160;In this function, Mr. Vigil directs business strategies for the Company,
negotiates potential acquisitions and directs intercompany loans, among other things.&#160;Our board of directors is aware of Mr. Vigil&#8217;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&#225;lez.&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>We
have had a number of related party transactions with our affiliates.</i></b></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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&#8217;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 &#8220;Related Party Transactions.&#8221;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>We
cannot assure you that the ADSs will not be delisted from the NYSE American, which could negatively impact the price of the ADSs and
our ability to access the capital markets.</i></b></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">We
cannot assure you that the ADSs will not be delisted from the NYSE American, which could negatively impact the price of the ADSs and
our ability to access the capital markets.</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">The listing
standards of the NYSE American provide that a company, in order to qualify for continued listing, must maintain a minimum share price
of $1.00 and satisfy standards relative to minimum shareholders&#8217; equity, minimum market value of publicly held shares and various
additional requirements. If we fail to comply with all listing standards applicable to issuers listed on the NYSE American, the ADSs
may be delisted. If the ADSs are delisted, it could reduce the price of the ADSs and the levels of liquidity available to our shareholders.
In addition, the delisting of the ADSs could materially and adversely affect our access to the capital markets and any limitation on
liquidity or reduction in the price of the ADSs could materially and adversely affect our ability to raise capital. Delisting from the
NYSE American could also result in other negative consequences, including the potential loss of confidence by suppliers, customers and
employees, the loss of institutional investor interest and fewer business development opportunities.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item
4. Information on the Company</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A.
History and Development of the Company</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Overview</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">We
are a diversified manufacturer, processor and distributor of SBQ steel and structural steel products with production and commercial operations
in the United States of America, Mexico and Brazil. We believe that, in 2017, 2018, 2019, 2020 and 2021, we were an important producer
of SBQ products in both the United States of America and Mexico, in each case in terms of shipped volume. We also believe that in 2017,
2018, 2019, 2020 and 2021, we were an important producer of structural and light structural steel products in Mexico in terms of shipped
volume.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 19 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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&#243;nima burs&#225;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&#225;zaro C&#225;rdenas 601, Guadalajara, Jalisco, Mexico
44440. Our telephone number is +52-33-3770-6700. The address of our website is www.gsimec.com.mx.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Our History</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Our
steel operations commenced in 1969 when a group of families from Guadalajara, Jalisco, formed Compa&#241;&#237;a Sider&#250;rgica
de Guadalajara, S.A. de C.V. (&#8220;CSG&#8221;), a mini-mill steel company. In 1980, Grupo Sidek, S.A. de C.V. (&#8220;Sidek&#8221;), 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">In
August 2004, we acquired the Mexican steel-making facilities of Industrias Ferricas del Norte S.A. (Corporacion Sidenor of Spain, or
&#8220;Grupo Sidenor&#8221;) located in Apizaco, Tlaxcala and Cholula, Puebla. We refer to this acquisition as the &#8220;Atlax Acquisition.&#8221;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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&#8217;s
stock through our majority owned subsidiary, SimRep, and Industrias CH purchased the remaining 49.8% through SimRep. Industrias CH currently
owns 0.59% of the capital stock, and Grupo Simec the remaining 99.41%.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">On
May 30, 2008, we acquired Aceros DM and certain affiliated companies (&#8220;Grupo San&#8221;), a long products steel mini-mill and the
second-largest corrugated rebar producer in Mexico. Grupo San&#8217;s operations are based in San Luis Potos&#237;, Mexico. Its plants have
a production capacity of 700 thousand tons of finished products annually.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">On
September 3, 2010, we formed a Brazilian entity denominated GV do Brazil Ind&#250;stria e Com&#233;rcio de A&#231;o Ltda. On August
5, 2011, we acquired 1,300,000 square meters of land on Pindamonhangaba, S&#227;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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">On
May 1, 2018, Grupo Simec, S.A.B de C.V. entered into a contract with Arcelor Mittal Brasil, S.A. for the acquisition of the steel products
plants of Cariacica, in Esp&#237;ritu Santo, and the transfer of the lease contract and subsequent purchase for the plant in Itauna,
in Minas Gerais, both in Brazil. The production capacity of the Cariacica plant is 600,000 tons of liquid steel per year and 348,000
tons of rolled steel products per year and the production capacity of the Itauna plant is 120,000 tons of rolled steel products per year.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">On
June 11, 2021, the fixed assets of a wire production plant in Silao, Guanajuato, were purchased; which is operated by CHQ Wire M&#233;xico,
S.A. de C.V. (formerly Malla San 1, S.A. de C.V.).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">In
2021, a turnkey contract was signed between Republic and GV Do Brasil, for the construction of a plant in Pindamonghagaba. This project
has an assigned budget of 200 million dollars.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 20 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Principal
Capital Expenditures</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">We
currently estimate capital expenditures for the year 2022 will be approximately Ps. 56.412.7 million (U.S.$2,749.7 million), which consists
of Ps. 335.4 million (U.S.$15.6 million) of estimated capital expenditures in our Republic facilities, Ps. 8.3 million (U.S.$0.4 million)
consisting of capital expenditures in our facilities in Mexico and Ps. 56,069 million (U.S.$2,733.0 million) consisting of capital expenditures
in our facilities in Brazil. This estimate is subject to uncertainty and actual capital expenditures in 2022 may differ significantly
from such estimate.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">In
2021, we spent Ps. 119.1 million (U.S.$5.54 million) on capital investments for Republic&#8217;s facilities. We spent Ps. 1,079.6 million (U.S.$52.6
million) on capital improvements at our facilities in Mexico, including Ps. 420 million (U.S.$20.5 million) at the Apizaco facility,
Ps. 428.3 million (U.S.$20.9 million) at the Mexicali facility, Ps. 3 million (U.S.$0.1 million) at the Guadalajara facility, and Ps.
200 million (U.S.$9.7 million) at the San Luis facilities.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">In
2020, we spent Ps. 49.5 million (U.S.$2.5 million) on capital investments for Republic&#8217;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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">In
2019, we spent Ps. 278.5 million (U.S.$14.7 million) on capital investments for Republic&#8217;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 Mexi3cali
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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>B.
Business Overview</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">In
the United States of America, Mexico and Brazil, we own and operate 19 state-of-the-art steel making, processing and/or finishing facilities
with a combined annual crude steel installed production capacity of 6.0 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 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).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">We
currently own and operate:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    mini-mill in Guadalajara, Jalisco, Mexico;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    mini-mill in Mexicali, Baja California Norte, Mexico;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">two
    mini-mills in Apizaco, Tlaxcala, Mexico;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    cold finishing facility in Cholula, Puebla, Mexico;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">two
    mini-mills in San Luis Potos&#237;, San Luis Potos&#237;, Mexico;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; 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</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    mini-mill and rebar and wire rod rolling mill in Pindamonhangaba, S&#227;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).</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 21 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">In
2021, we had net sales of Ps. 55.6 billion, gross profit of Ps. 15.6 billion and net profit of Ps. 9.4 billion. In 2021, approximately
15% of our consolidated sales were in our segment in the United States of America, approximately 53% were in our segment in Mexico and
approximately 32% were in our segment in Brazil.</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Business
Strategy</b></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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:</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><i>Improving
our cost structure.</i></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><i>Focusing
on high margin and value-added products.</i></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><i>Building
on our strong customer relationships.</i></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

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

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><i>Pursuing
strategic growth opportunities.</i></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Our Products</b></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 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:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>I-beams</i>.
    I-beams, also known as standard beams, are &#8220;I&#8221; form steel structural sections with two equal parallel sides joined together
    by the center with a transversal section, forming 90&#186; angles. We produce I-beams in our Mexican and Brazil facilities and they
    are mainly used by the industrial construction sector as structure supports.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Channels</i>.
    Channels, also known as U-Beams because of their &#8220;U&#8221; form, are steel structural sections with two equal parallel sides
    joined together by its ends with a transversal section, forming 90&#186; 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.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Angles</i>.
    Angles are two equal sided sections joined by their ends with a 90&#186; angle, in an &#8220;L&#8221; 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.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 22 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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 &#8220;peeling&#8221; 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.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Steel
Product Sales Volume</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2017</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2018</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td colspan="18" style="text-align: center">(thousands of tons)</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 40%">I-Beams</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">76.6</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">72.5</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">86.6</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">95.3</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">116.0</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">Channels</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">54.3</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">48.7</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">54.3</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40.0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32.3</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Angles<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">155.9</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">156.7</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">217.7</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">281.9</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">217.1</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Hot-rolled bars (round, square and hexagonal rods)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">560.0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">564.9</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">534.6</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">535.8</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">618.7</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Flat bar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">150.0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">168.7</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">188.4</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">80.3</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">102.9</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">Rebar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">854.9</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">924.2</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,033.8</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,100.2</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,007.3</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Cold finished bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">149.4</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">151.9</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">131.4</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">185.1</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">183.8</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other semi-finished trade products<sup>(2)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.4</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14.0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.6</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Electro-Welded wire mesh</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18.7</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18.5</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14.0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18.6</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19.9</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Wire rod</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">34.9</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">48.7</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">57.9</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32.3</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">151.8</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Electro-Welded wire mesh panel</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">24.9</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22.1</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18.4</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">29.2</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">26.5</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3.2</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.9</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">11.2</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">42.1</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">27.9</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 4pt">Total steel sales</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,091.2</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,191.8</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,348.9</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,440.8</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,504.2</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Rule-Page --><div style="margin-top: 0; margin-bottom: 0; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

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



</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes
structural angles and commercial angles.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes
billets and blooms (wide section square and round bars).</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Sales
and Distribution</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 2021, approximately 37% of our steel product sales in tons represented SBQ steel products, of which we sold 39% to the
auto part industry, 38% to service centers and the remaining 23% to other industries.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">In
2021, direct sales in tons to the automotive industry increased by 4% compared to 2020. 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 23 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Steel
Product Sales By Region</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

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


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

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="19" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Mexico</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="19" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">United States of America, Canada, <br/>
Brazil and Other Countries</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="39" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years ended December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2017</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2018</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2017</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2018</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.1in; padding-left: 0.1in; width: 20%">I-Beams</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left"></td><td style="width: 5%; text-align: right">98</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%; text-align: right">94</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%; text-align: right">82</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%; text-align: right">82</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%; text-align: right">71</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%; text-align: right">2</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%; text-align: right">6</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%; text-align: right">18</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%; text-align: right">18</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%; text-align: right">29</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Channels</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">55</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">56</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">55</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">86</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">45</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">56</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">45</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Angles</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">83</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">67</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">52</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">37</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">53</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">33</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">48</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">63</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">47</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Hot-rolled bars (round, square and hexagonal rods)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">39</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">38</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">48</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">39</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">61</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">68</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">62</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">52</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">61</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Flat bar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">96</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">68</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">61</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">72</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">75</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">39</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">25</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Rebar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">63</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">67</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">56</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">50</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">51</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">37</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">33</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">50</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">49</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Cold drawn finished bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">73</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">77</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">76</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">46</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">50</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">27</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">24</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">54</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">50</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Other semi-finished trade products</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left"></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Electro-Welded wire mesh</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Wire rod</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">89</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">74</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">26</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Electro-Welded wire mesh panel</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -0.1in; padding-left: 0.1in">Other</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#8212;&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"></td><td style="border-bottom: Black 1.5pt solid; text-align: right">75</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">10</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">100</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">25</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">100</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">99</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">90</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -0.1in; padding-left: 0.1in">Total (weighted average)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">63</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">60</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">55</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">51</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">52</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">37</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">40</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">45</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">49</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">48</td><td style="padding-bottom: 4pt; text-align: left">%</td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">During
2021, approximately 11% of our sales by volume came from the U.S. segment, with almost 100% of such sales representing SBQ product and
34.2% of our sales by volume came from the Brazil segment. The Mexican segment represents approximately 54.8 of our sales by volume,
with SBQ products representing approximately 23.7% of such sales and the remainder representing commercial steel products.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Approximately
24% of our sales in the United States of America 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 of America 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 of America 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 of America.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">We
sell to the Mexican market through a group of approximately 100 independent distributors, who also carry other steel companies&#8217; 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.</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">During
2021 and 2020, 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&#8217; 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 24 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Our
U.S. facilities are strategically located to serve the majority of consumers of SBQ products in the United States of America. 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 &#8220;backhauling&#8221; scrap and other raw materials.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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
860,000 tons for 2021, 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, 41% for
civil construction, later the automotive industry with 21% and finally capital goods with 20%. 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Our
major customers in 2021 include: Marson Distribuicao, Ltda, Aco e Aco Vergalhoes Ltda, Udiaco Comercio e Industria de Ferro e Aco Ltda,
Comercio de Ferro Arevalo &amp; Junior Eireli, Lorenfer Industris e Comercio de Produtos Metalurgicos Ltda, A P Sobreira ME, H E Bonamigo
Eireli ME, Aco Fera Com Ferro e Aco Ltda, Cedisa Central de Aco, SA, Automolas Equipamentos Ltda, Fama Do Brasil, SA, MKRAFT Comercio
de Metais Ltda and, RDG Acos Do Brasil, SA.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Due to the quality of our products, our business has experienced a continued growth in sales.<span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Competition</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">A
number of our competitors in the United States of America, 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 of America 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><i>Mexico</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 market position in Mexico and
in the southwestern United States of America. 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">We
believe that our competitors&#8217; 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. (&#8220;Deacero&#8221;), located in Saltillo, Coahuila, M&#233;xico and Gerdau Corsa, S.A.P.I. de C.V. (&#8220;Gerdau Corsa&#8221;),
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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">In
2021, we sold approximately 275,545 tons of I-beams, channels and angles at least three inches in width which represented approximately
11% of our total finished product sales for the year. 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. 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&#250;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 14.8% in 2021 and 18.6% in 2020, according to information provided by the C&#225;mara
Nacional de la Industria del Hierro y del Acero (CANACERO).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 25 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">In
2021, we sold approximately 817,917 tons of hot rolled and cold finished steel bars and 709,328 tons in 2020. 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 14.3% and 16.1%, respectively, in 2021 and 15.3% and 18.1%, respectively, in 2020. Rebar and light structural steel together accounted
for approximately 1,187,206 tons, or 47.4%, of our total production of finished steel products in Mexico, the United States of America
and Brazil in 2021. Rebar and light structural steel together accounted for approximately 1,291,987 tons, or 52.9%, of our total production
of finished steel products in Mexico, the United States of America and Brazil in 2020. 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 of America because its proximity to these areas reduces our freight costs.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><i>United
States of America and Canada</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">In
the United States of America, 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><i>Brazil</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">The
Brazilian steel industry is comprised of 12 business groups operating 31 mills in 10 Brazilian states, making Brazil the 9th largest
producer in the world.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">The main
competitors in Brazil are:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in; padding-bottom: 2pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; padding-bottom: 2pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gerdau
    A&#231;os Especiais (Usina Pindamonhangaba)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in; padding-bottom: 2pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; padding-bottom: 2pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gerdau
    A&#231;os Especiais (Usina Mogi das Cruzes)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in; padding-bottom: 2pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; padding-bottom: 2pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ArcelorMittal
    A&#231;os Longos (Piracicaba)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in; padding-bottom: 2pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; padding-bottom: 2pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Usiminas
    (Cubat&#227;o)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in; padding-bottom: 2pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; padding-bottom: 2pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gerdau
    A&#231;os Longos (Usina S&#227;o Paulo)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in; padding-bottom: 2pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; padding-bottom: 2pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gerdau
    A&#231;os Longos (Usina Ara&#231;ariguama)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.5in; padding-bottom: 2pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; padding-bottom: 2pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Villares
    Metals</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 26 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Certifications</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">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 September 2022.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">As
of April 1, 2022 all of Republic Steel&#8217;s plants are certified to ISO9001:2015 and IATF16949:2016. Our plants in Canton, Ohio, Lackawanna,
New York, and Massillon, Ohio, are certified to IATF16949, effective until January 2024. The plant in Solon, Ohio, is certified to ISO
9001:2015, and the current certification is effective until January 2024. The IATF 16949:2016 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&#8217;s commitment to quality and customer focus. ISO 9001 is a set of international
quality control standards for management and practices.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">Through
these certifications, Republic&#8217;s Environmental, Health &amp; Safety Management System is structured upon training, communication, employee
participation, document control, objective and target setting, and management&#8217;s periodic reviews to implement our commitments to environmental
protection and providing a safe and clean workplace.</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Raw Materials</b></span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 30.8%
in 2017, 19.4% in 2018, decreased 20% in 2019, increased 9% in 2020 and increased 62% in 2021, and prices of ferroalloys increased approximately
22% in 2017, 9.7% in 2018, decreased approximately 1% in 2019, decreased 20% in 2020 and increased 32.9% in 2021. 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">In
2021, our cost of sales in Mexico, as a percentage of sales in Mexico, was 72%, compared to our U.S. operations where our cost of sales,
as a percentage of sales in the United States of America, was 87%, as a percentage of sales in Brazil, was 65% and our consolidated cost
of sales, as a percentage of consolidated sales, was 72%. 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.</span></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><i>Scrap
metal</i>. Scrap metal is among the most important components for our steel production and accounted for approximately 70% of our consolidated
manufacturing conversion cost in 2021 (67% of the manufacturing conversion cost in our Mexico operations, 43% of the manufacturing conversion
cost in our U.S. operations and 72% in our Brazil operations), compared to 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). 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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 27 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 15.9% and 17.1% of our refined scrap tonnage in 2021 and 2020, respectively, and (ii)
purchases from third party scrap processors in Mexico and the southwestern United States of America, which, in the aggregate, provided
us with approximately 84.1% and 82.9%, respectively, in 2021 and approximately 81.5% and 1.4%, respectively, in 2020 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Ferroalloys, Electrodes
and Refractory Products</i>. In our Mexican operations, ferroalloys, electrodes and refractory products collectively accounted for approximately
10% of our manufacturing conversion cost in 2021, compared to 13% in 2020, in our U.S. and Canadian facilities accounted for 9% of our
manufacturing conversion cost in 2021, compared to 19% in 2020 and in our Brazil facilities accounted for approximately 7% of our manufacturing
conversion cost in 2021 compared to 9% in 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#241;&#237;a Minera Autl&#225;n, S.A., Autl&#225;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., 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., Fertileg Ferro Liga Ltda, Granha Ligas Ltda., Cia de Ferro
Ligas de Bahia Ferbasa and Bareste Industria e Comercio Ltda.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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,
Duracarbon Latinoamerica LCC, FRC Global Inc, CNBM International Corp, Dalian Xihua Refractories, and HEG Limited. Our U.S. facilities
purchase most of their electrodes from Sangraf and Tokai ATC. Our Brazil facilities purchase most of their electrodes from Jilin Carbon
Import and Export Company and Dura Carbon Singapur.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#233;xico, S.A. de C.V., Magnesita Refractories M&#233;xico, S.A. de C.V., Magna Refractarios M&#233;xico, S.A.
de C.V., FRC Global Inc, Puyang Refractieres Fumas, Manyezit Sanayi A.S., 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Electricity. </i>In 2021
and 2020, electricity accounted for approximately for 7% and 10% of our consolidated manufacturing conversion cost, respectively. Electricity
accounted for 7% and 11% in 2021 and 2020 of our manufacturing conversion in our Mexico facilities and is supplied by the Comisi&#243;n
Federal de Electricidad (CFE) for basic service and Iberdrola for qualified service. It accounted for 4% in 2021 and 8% in 2020 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 8% and 9% in 2021 and 2020, respectively, of the manufacturing
conversion cost in our Brazil operations and is supplied by Ecom Energia Ltda.,&#160;Comercializadora de Energiaeletrica Ltda. and Comerc
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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Natural Gas. </i>Natural
gas (including &#8220;combustoleo&#8221; 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 (2% of the manufacturing conversion cost of our Mexican operations, 1% of the manufacturing conversion cost of our
U.S. operations and 2% of our Brazil operations) in 2021 and 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. 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, 2021 and
2020, we did not have natural gas cash-flow exchange contracts or swaps. For the derivatives that qualified for hedge accounting,
their fair value was adjusted through the stockholders&#8217; equity under the caption fair value of derivative financial instruments
until such time as the related item in the derivative hedges is recognized as income.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 28 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Regulation</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>U.S. Operations</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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. &#8220;Risk Factors&#8212;Risk Factors Related to our Business&#8212;In the event of environmental violations
at our facilities we may incur significant liabilities&#8221; and Item 8. &#8220;Financial Information&#8212;Legal Proceedings.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Environmental Matters</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">discharges to the air, water
and soil;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 47px">&#160;</td>
    <td style="width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td><span style="font-size: 10pt">the handling and disposal of solid and hazardous wastes;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 47px">&#160;</td>
    <td style="width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td><span style="font-size: 10pt">the release of petroleum products, hazardous substances, hazardous wastes, or toxic substances to the environment; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 47px">&#160;</td>
    <td style="width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td><span style="font-size: 10pt">the investigation and remediation of contaminated soil, sediment and groundwater.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Future changes in the applicable
environmental laws and regulations, or changes in the regulating agencies&#8217; approach to enforcement or interpretation of their regulations,
could cause us to make additional capital expenditures beyond what we currently anticipate.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 (&#8220;MACT&#8221;)
standard for Electric Arc Furnaces as an &#8220;area source.&#8221; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our steelmaking
operations in the United States of America and in Mexico use electric arc furnaces where carbon dioxide generation is primarily
linked to energy use. In the United States of America, 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 21th 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 of America withdrawal from the Paris
Agreement. Following the 2020 U.S. presidential election, the U.S. formally rejoined the Paris Agreement in February 2021. 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.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 29 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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
(&#8220;ACMs&#8221;). 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In the United States of America,
the federal environmental protection agency has in the past introduced regulation regarding the phasing out of polychlorinated biphenyl
(&#8220;PCB&#8221;) 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Also in the United States
of America, 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Mexican Operations</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Environmental Matters</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#243;gico y la Protecci&#243;n al Ambiente </i>or &#8220;LGEEPA&#8221;) and its regulations, which are administered
and overseen by the Ministry of the Environment and Natural Resources (<i>Secretar&#237;a de Medio Ambiente y Recursos Naturales </i>or
&#8220;SEMARNAT&#8221;) and enforced by the Ministry&#8217;s enforcement branch, the Federal Attorney&#8217;s Office for the Protection of the Environment
(<i>Procuradur&#237;a Federal de Protecci&#243;n al Ambiente </i>or <i>&#8220;</i>PROFEPA&#8221;); (ii) the General Law for the Prevention
and Integral Management of Waste (<i>Ley General para la Prevenci&#243;n y Gesti&#243;n Integral de los Residuos </i>or the &#8220;Law
on Wastes&#8221;), 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&#243;n Nacional de 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#237;a y Normalizaci&#243;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 30 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 of America 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Water</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Antitrust Matters</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We are also subject to the
Mexican Antitrust Law (<i>Ley Federal de Competencia Econ&#243;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>


</div><!-- Field: Page; Sequence: 31 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Measurements Law</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Mexico&#8217;s Ministry of Economy (<i>Secretar&#237;a
de Econom&#237;a</i>), through the General Rules Department (<i>Direcci&#243;n General de Normas </i>or &#8220;DGN&#8221;), promulgates
regulations regarding many products that we manufacture. Specifically, pursuant to the Measurements Law (<i>Ley Federal sobre Metrolog&#237;a
y Normalizaci&#243;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Brazil operations</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We produce according to 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Trade Regulation Matters</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>United States of America-Mexico-Canada Agreement
(USMCA) previously North American Free Trade Agreement (NAFTA)</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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 of America and Canada, including those that compete with our main product lines.
After a 13 month negotiation period, on September 30, 2018, the United States of America, Mexico and Canada signed the United States of
America-Mexico-Canada Agreement (the USMCA), which replaced NAFTA on July 1, 2020. See &#8220;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.&#8221; The new agreement has benefits on custom expenses, an orderly economic competition, clear rules for investment and its
protection.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Mexican-European Community
Free Trade Agreement</i>. The Mexican-European Free Trade Agreement, or &#8220;MEFTA,&#8221; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Mexico-Japan Economic
Association (the &#8220;Association&#8221;)</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 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 32 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 of America, 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 of America 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;
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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Dumping and Countervailing Duties</i>.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On September 11, 2013, the
United States of America 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 Buyer.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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 of America at less than fair value and from Turkey that are subsidized by the government of Turkey. As a result of
the USITC&#8217;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On January 6, 2021, a preliminary
dumping rate of 66.7% was imposed on our exports of rebar to the United States of America; following the U.S. Department of Commerce&#8217;s
physical review carried out at our San Luis Potos&#237; plant, arguing deficiencies and adverse facts during the information process.
Such dumping rate is being challenged by our lawyers. As of May 11, 2022, our lawyers state that the dispute is in its early stage and
no outcome is possibly predicted.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;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&#8217;s principal activity and
activities that a company&#8217;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 to certain thresholds. We are currently in compliance with theses labor regulations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 33 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0px"></td>
    <td style="width: 24px"><span style="font-size: 10pt"><b>C.</b></span></td>
    <td><span style="font-size: 10pt"><b>Organizational Structure</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><img alt="" src="image_001.jpg" style="height: 363px; width: 800px"/>&#160;</p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Includes the following subsidiaries:
Compa&#241;&#237;a Sider&#250;rgica del Pac&#237;fico, S.A. de C.V. (99.99%); Coordinadora de Servicios Sider&#250;rgicos de
Calidad, S.A. de C.V. (100.00%); 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. (100.00%); Sistemas de Transporte de Baja California, S.A. de C.V. (100.00%); Operadora de Metales, S.A.
de C.V. (100.00%); Operadora de Servicios Sider&#250;rgicos de Tlaxcala, S.A. de C.V. (100.00%); Administradora de Servicios Sider&#250;rgicos
de Tlaxcala, S.A. de C.V. (100.00%); Operadora de Servicios de la Industria Sider&#250;rgica ICH, S.A. de C.V. (100.00%); Arrendadora
Simec S.A. de C.V. (99.99%); CSG Comercial, S.A. de C.V. (99.95%); Compa&#241;&#237;a Sider&#250;rgica de Guadalajara, S.A. de
C.V. (99.99%); Simec Acero, S.A. de C.V. (100.00%); Undershaft Investment N. V., (100.00%); Simec USA Corp. (100.00%); Pacific Steel
Projects Inc. (100.00%); Simec Steel Inc. (100.00%); Simec International, S.A. de C.V.(100.00%); Corporativos G&amp;DL, S.A. de C.V.
(100.00%); Simec International 6, S. A. de C. V., (100.00%), Simec International 7, S. A. de C. V., (100.00%), Simec International 9,
S.A.P.I. de C.V., (100.00%); Corporaci&#243;n ASL, S.A. de C.V. (99.99%); Sider&#250;rgica del Occidente y Pac&#237;fico, S.A.
de C.V. (100.00%), Gases Industriales de Tlaxcala, S.A. de C.V. (100.00%), &#160;GSIM de Occidente, S.A. de C.V.(100.00%), Sider&#250;rgicos
Noroeste, S.A. de C.V.(100.00%), Fundiciones de Acero Estructrual, S.A. de C.V. (100.00%) and Simec Sider&#250;gico, S.A. de C.V. (100.00%).</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(2)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Our principal Mexican facilities
consist of steel-making facilities in Guadalajara, Jalisco; Mexicali, Baja California; Apizaco, Tlaxcala, and San Luis Potos&#237;;
and cold finishing facilities in Cholula, Puebla. These facilities were operated by Simec International 6, S.A. de C.V.(100.00%) until
October 31, 2012 (began operations in November 2010). Since November 1, 2012 these facilities were operated by Orge, S.A. de C.V. (100.00%)
(incorporated in October, 2012). These facilities were operated by RRLC, S.A.P.I. de C.V. (100.00%) (incorporated in 2015) and Grupo
Chant, S.A.P.I. de C.V. (100.00%) (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.(100.00%) (incorporated in
2015), since March 2016 and July 2016, respectively. The Guadalajara plant is currently operated by Corporaci&#243;n ASL, S.A. de C.V.,
the Mexicali plant by Simec International 6,S,A, de C.V., the Apizaco and Cholula plants by Simec international, S.A. de C.V., the new
Tlaxcala plant by Aceros Especiales Simec Tlaxcala, S.A. de C.V., the San Luis plants by Aceros DM, S.A. de C.V., Aceros San Luis, S.A.
de C.V., Malla San 2, S.A. of C.V. and Fundiciones de Acero Estructural, S.A. de C.V: and the Silao plant by CHQ Wire M&#233;xico,
S.A. of C.V. (formerly Malla San 1, S.A. de C.V. The group&#8217;s marketer is Simec Acero, S.A. de C.V.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(3)</span></td><td style="text-align: justify"><span style="font-size: 10pt">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 &#160;three cold finishing facilities in Massillon, Ohio and Solon,
Ohio; all, of which are owned directly by Republic.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(4)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Grupo San facilities are conformed
by Corporaci&#243;n Aceros DM, S.A. de C.V. (100.00%) and Subsidiaries, Aceros DM, S.A. de C.V. (100.00%) Acero Transportes SAN, S.A.
de C.V. (100.00%), Aceros San Luis, S.A. de C.V. (100.00%), CHQ Wire M&#233;xico, S.A. de C.V. (100.00%) (formerly Malla San 1, S.A.
de C.V.), Malla San 2, S.A. de C.V. (100.00%) and Alambres Trefilados de San Luis Potos&#237;, S.A. de C.V. (100.00%).</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(5)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Our Brazil facilities are conformed
by GV do Brasil Industria e Comercio de A&#231;o LTDA., Companhia Sider&#250;rgica do Espirito Santo, S.A. and the plant in Itauna,
Minas Gerais.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>


</div><!-- Field: Page; Sequence: 34 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following table identifies each of our significant operating subsidiaries,
including its country of incorporation and our percentage ownership thereof at December 31, 2021:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Name of Subsidiary</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Country of<br/>
 Incorporation</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Ownership<br/> Interest (%)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; width: 62%; text-align: left">Simec International, S.A. de C.V.</td><td style="width: 1%">&#160;</td>
    <td style="white-space: nowrap; width: 25%; text-align: center; padding-left: 5.4pt">Mexico</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">100.00</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Undershaft Investments, N.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Cura&#231;ao</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Pacific Steel, Inc.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">United States of America</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">SimRep Corporation and subsidiaries (Republic)</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">United States of America</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Compa&#241;&#237;a Sider&#250;rgica del Pac&#237;fico, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Coordinadora de Servicios Sider&#250;rgicos de Calidad, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Industrias del Acero y del Alambre, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Procesadora Mexicali, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Servicios Simec, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Sistemas de Transporte de Baja California, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Operadora de Metales, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Operadora de Servicios Sider&#250;rgicos de Tlaxcala, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Administradora de Servicios Sider&#250;rgicos de Tlaxcala, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Operadora de Servicios de la Industria Sider&#250;rgica ICH, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Arrendadora Simec, S.A. de C.V. (in liquidation)</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Compa&#241;&#237;a Sider&#250;rgica de Guadalajara, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">CSG Comercial, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.95</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Corporaci&#243;n Aceros DM, S.A. de C.V. and Subsidiaries</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Corporaci&#243;n ASL, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Simec International 6, S. A. de C. V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Simec International 7, S. A. de C. V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Simec International 9, S.A.P.I. de C. V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Simec Acero, S.A. de C. V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Simec USA, Corp.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">United States of America</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Pacific Steel Projects, Inc.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">United States of America</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Simec Steel, Inc.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">United States of America</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Corporativos G&amp;DL, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">GV do Brasil Industria e Comercio de A&#231;o LTDA.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Orge, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Sider&#250;rgica del Occidente y Pac&#237;fico, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">RRLC, S.A.P.I. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Grupo Chant, S.A.P.I. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Aceros Especiales Simec Tlaxcala, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Gases Industr&#237;ales de Tlaxcala, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">GSIM de Occidente, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Fundiciones de Acero Estructural, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Sider&#250;rgicos Noroeste, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Companhia Sider&#250;rgica do Espirito Santo, S.A.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Simec Sider&#250;rgico, S.A. de C.V.</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 35 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt"><b>D.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Property, Plants and Equipment</b></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Our Operations and Production Facilities</b></p><div>

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





</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We conduct our operations
at 19 facilities throughout North and South America. At December 31, 2021, our crude steel production capacity was 6 million tons, of
which 1.2 million tons were based on an integrated blast furnace technology, and 4.8 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 2.3 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 finishing capacity, of which 2.6 million are located in Mexico, 1.7 million
are located in the United States of America and Canada and 0.9 million are located in Brazil.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We operate nine mini-mills,
six in Mexico, one in the United States of America 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&#237;. Our mini-mill in the United States
of America is located in Canton, Ohio. Our mini-mills in Brazil are located in Pindamonhangaba, S&#227;o Paulo and Cariacica, Esp&#237;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 36 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>Production Volume and Capacity Utilization</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2017</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2018</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="18" style="text-align: center">(tons in thousands)</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Melt shops</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify; padding-left: 9pt">Steel billet production</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,288.0</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,359.0</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,497.1</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,879.7</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">3,005.9</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt"><span style="font-size: 10pt">Annual installed capacity<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,596.9</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,257.9</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,776.9</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,006.0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,006.0</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 9pt">Effective capacity utilization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">49.8</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44.9</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">43.2</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">47.9</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">50.5</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Rolling mills</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Total production</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,171.6</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,306.7</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,513.4</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,581.6</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,708.1</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 9pt"><span style="font-size: 10pt">Annual installed capacity<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,000.0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,480.0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,896.0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,185.0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,205.0</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Effective capacity utilization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">54.3</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">51.5</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">51.3</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">49.8</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">52.0</td><td style="text-align: left">%</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-size: 10pt">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.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Mexican Operations and Facilities</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Mexican Production per Facility by Product
Location</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left">Product</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Guadalajara</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Mexicali</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Apizaco/<br/> Cholula</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">San Luis</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="18" style="text-align: center">Production (%)</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 40%">I-Beams</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">27.2</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0.8</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">6.1</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">Channels</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9.3</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.5</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.4</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in">Angles</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">34.9</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9.1</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Hot rolled bars (round, square and hexagonal rods)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18.9</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.6</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">53.3</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.1</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18.3</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in">Rebar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">82.1</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">73.2</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">39.7</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Flat bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9.3</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18.4</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6.9</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Cold finished bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22.3</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.6</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Electro-Welded wire mesh</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.6</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.5</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Wire rod</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16.9</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.4</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Electro-Welded wire mesh panel</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.8</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.9</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.4</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.0</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.0</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.4</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.1</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">100</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">100</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">100</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">100</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">100</td><td style="padding-bottom: 4pt; text-align: left">%</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;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 2021, the Guadalajara mini-mill produced 307,232 tons
of steel billet and 313,599 tons of finished product, operating at 83% capacity for billet production an3333d 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 37 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Guadalajara Mini-Mill</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2017</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2018</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Steel sales (thousands of tons)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">340</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">307</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">267</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">290</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">302</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Average finished product price per ton</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 12,000</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 13,896</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 13,794 </span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 13,235 </span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 21,361 </span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Average scrap cost per ton</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,695</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,071</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,492</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,261</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,720</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in"><span style="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,789</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,252</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,393</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,235</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,217</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.1in; padding-left: 0.1in"><span style="font-size: 10pt">Average manufacturing conversion cost per ton of billet<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,927</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,674</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,836</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,305</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,853</td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Manufacturing conversion cost
is defined as all production costs excluding the cost of scrap and related yield loss.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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&#8217;s finishing capacity, which exceeds its production capacity. In 2021, the Mexicali mini-mill produced
approximately 242,349 tons of billet, of which the Guadalajara mini-mill used 25,364 tons. Our Brazil mini mills used 36,422 tons.
In 2021, the Mexicali mini-mill produced <span style="font-size: 10pt">164,572 tons of finished products. In 2021 we operated the
Mexicali mini-mill at 56% capacity for billet production and at 66% capacity for finished product production. Our facility is
strategically located and has access to key markets in Mexico and the United States of America, 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 2021, 82% 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 5% were channels
and flat bar.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Mexicali Mini-Mill</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2017</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2018</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Steel sales (thousands of tons)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">193</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">208</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">236</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">230</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">170</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Average finished product price per ton</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 10,720 </span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 13,538</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 12,093 </span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 13,126 </span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 20,371 </span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Average scrap cost per ton</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,544</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,302</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,954</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,319</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,412</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in"><span style="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,878</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,290</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,326</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,986</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,734</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.1in; padding-left: 0.1in"><span style="font-size: 10pt">Average manufacturing conversion cost per ton of billet<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,013</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,249</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,413</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,517</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,489</td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Manufacturing conversion cost
is defined as all production costs excluding the cost of scrap and related yield loss.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 2021, mini-mill 1 produced 306,521 tons of steel billet. In 2021, mini-mill 1 produced
320,537 tons of finished products. In 2021, we operated mini-mill 1 at 64% capacity for billet production and at 72% 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 2021, mini-mill 2 produced 140,979 tons of steel billet. In 2021, mini-mill 2 produced 121,830 tons of finished products.
In 2021, we operated mini-mill 2 at 22% capacity for billet production and at 20% 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
structural 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 2021, the Cholula facility produced 74,483
tons of finished products, at 62% capacity. Our Cholula facility mainly produces cold finished SBQ steel.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In 2021, our plants in Apizaco and Cholula produced
447,500 tons of billet and 516,850 tons of finished product, operating at 40% of its billet capacity and 44% capacity for finished product.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In 2021, 53% of the products we produced at the
Apizaco and Cholula facilities were hot rolled bars (round, square and hexagonals), 22% were flat merchant bar and 18% were cold finished
products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 38 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Apizaco Mini-Mill and Cholula Facility</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><b>Years ended December 31,</b></td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2017</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2018</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Steel sales (thousands of tons)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">331</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">321</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">318</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">318</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">346</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Average finished product price per ton</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 15,426</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 17,935</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 16,726 </span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 16,268 </span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 23,587 </span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Average scrap cost per ton</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,725</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,383</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,271</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,933</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,486</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in"><span style="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,524</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,604</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,916</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,639</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,243</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.1in; padding-left: 0.1in"><span style="font-size: 10pt">Average manufacturing conversion cost per ton of billet<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,796</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,767</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,047</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,446</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,871</td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Manufacturing conversion cost
is defined as all production costs excluding the cost of scrap and related yield loss.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#237;, in the state of San Luis Potos&#237;. 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, 2021, these facilities had an annual installed capacity of 660,000 tons of billet and 610,000 tons of finished product. In
2021, the San Luis facilities produced 527,406 tons of steel billet. In 2021, the San Luis facilities produced 527,688 tons of finished
product, operating at 80% capacity for billet production and 87% capacity for finished product production. Our San Luis facilities mainly
produce rebar, light structural steel and wire rod. In 2021, 73% of the products produced at the San Luis facilities were rebar, 26% were
electro-welded wire mesh, wire rod and electro-welded wire mesh panel, and the remaining 1% were other light structural steel products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following table sets forth, for the periods
indicated selected operating data for our San Luis facilities.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><b>Years ended December 31,</b></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2017</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2018</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Steel sales (thousands of tons)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">540</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">538</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">546</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">496</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">554</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Average finished product price per ton</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 10,870</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 14,255</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 12,225 </span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 15,041 </span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 20,494 </span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Average scrap cost per ton</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,859</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,822</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,378</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,407</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,894</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in"><span style="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,414</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,094</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,026</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,719</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,173</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.1in; padding-left: 0.1in"><span style="font-size: 10pt">Average manufacturing conversion cost per ton of billet<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,857</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,481</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,381</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,113</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,499</td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Manufacturing conversion cost
is defined as all production costs excluding the cost of scrap and related yield loss.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>U.S. Operations and Facilities</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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, 2021, these facilities had an annual installed capacity of 2,296,000 tons of billet and 1,763,000 tons of finished product. In 2021,
Republic facilities produced 634,000 tons of steel billet. For the same period, Republic facilities produced 331,000 tons of hot-rolled
bars. Republic facilities produced 24,176 tons of cold finish bars. In 2021, Republic facilities produced 38,997 tons of wire products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following table sets forth, for the periods
indicated selected operating data for our Republic facilities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2017</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2018</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Steel sales (thousands of tons)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">387</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">385</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">298</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">237</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">275</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Average finished product price per ton</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 21,630 </span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 24,016</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 23,893 </span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 23,511 </span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">Ps. 29,880 </span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Average scrap cost per ton</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,114</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,026</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,650</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,014</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,995</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in"><span style="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,790</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,555</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,487</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,592</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,173</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.1in; padding-left: 0.1in"><span style="font-size: 10pt">Average manufacturing conversion cost per ton of billet<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,915</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,842</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,862</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,838</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,267</td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Manufacturing conversion cost
is defined as all production costs excluding the cost of scrap and related yield loss.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>


</div><!-- Field: Page; Sequence: 39 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our Lorain facility had, at
December 31, 2021, 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 2021 as it has been idled since 2016.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 &#8220;QVL line&#8221;).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 2021, the Canton facility had annual installed capacity of 1,247,000 tons of steel billet.
In 2021, this facility produced 332,000 tons of blooms, billets and other semi-finished trade product and was operated at 27% capacity
of steel billet.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 17
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&#8221; to 3.250&#8221; with coil weights up to 6,000 lb. Our
Lackawanna facility&#8217;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, 2021, the Lackawanna facility had annual installed capacity of 653,000 tons of hot rolled bars.
In 2021, this facility produced 278,000 tons of hot rolled bars and was operated at 43% capacity of finished product.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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, 2021, an annual installed capacity
of 138,000 tons of finished product. During 2021, the Massillon facility was operated at 17% capacity of finished product and produced
24,000 tons of cold finished bars.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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, 2021, the Solon facility had installed
capacities of 72,000, for wire products. During 2021, the Solon facility produced and shipped 29,000 tons of wire products and was operated
at 40% capacity of finished product.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>Hamilton, Ontario, Canada.</i> Our Hamilton
facility was shut down permanently during 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Brazil.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We have three plants in Brazil:
a mini-mill and rebar and wire-rod rolling mill in Pindamonhangaba, S&#227;o Paulo, a mini-mill in Cariacica, Espirito Santo and rolling
and finishing facilities in in Itauna, Minas Gerais. 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, 2021, 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 2021 our plant in Pindamonhangaba produced 378,700 tons of billet and 398,790 tons of finished product,
operating at 73% of its capacity for billet and 89% 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 2021, our plant in Cariacica produced 468,730 tons of billet and 328,907
tons of finished product, operating at 78% of its capacity for billet and 95% capacity for finished product. The plant in Itauna had installed
capacity to produce 140,000 tons of finished product. In 2021, our plant in Itauna produced 126,685 tons of finished product, operating
at 90% capacity for finished product.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In 2021, our plants in Brazil
produced 847,43 tons of billet and 854,382 tons of finished product, operating at 76% of its billet capacity and 91% capacity for finished
product.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following table sets forth, for the period
indicated, selected operating data for our Brazil facilities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"></td><td style="font-weight: bold; padding-bottom: 1.5pt"></td>
    <td colspan="18" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><b>Years ended December 31,</b></td><td style="padding-bottom: 1.5pt; font-weight: bold"></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"></td><td style="font-weight: bold; padding-bottom: 1.5pt"></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2017</td><td style="padding-bottom: 1.5pt; font-weight: bold"></td><td style="font-weight: bold; padding-bottom: 1.5pt"></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2018</td><td style="padding-bottom: 1.5pt; font-weight: bold"></td><td style="font-weight: bold; padding-bottom: 1.5pt"></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold"></td><td style="font-weight: bold; padding-bottom: 1.5pt"></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold"></td><td style="font-weight: bold; padding-bottom: 1.5pt"></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Steel sales (thousands of tons)</td><td style="width: 1%"></td>
    <td style="width: 1%; text-align: left"></td><td style="width: 9%; text-align: right">300</td><td style="width: 1%; text-align: left"></td><td style="width: 1%"></td>
    <td style="width: 1%; text-align: left"></td><td style="width: 9%; text-align: right">433</td><td style="width: 1%; text-align: left"></td><td style="width: 1%"></td>
    <td style="width: 1%; text-align: left"></td><td style="width: 9%; text-align: right">684</td><td style="width: 1%; text-align: left"></td><td style="width: 1%"></td>
    <td style="width: 1%; text-align: left"></td><td style="width: 9%; text-align: right">871</td><td style="width: 1%; text-align: left"></td><td style="width: 1%"></td>
    <td style="width: 1%; text-align: left"></td><td style="width: 9%; text-align: right">857</td><td style="width: 1%; text-align: left"></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Average finished product price per ton</td><td></td>
    <td style="text-align: left"></td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Ps. 10,680</p></td><td style="text-align: left"></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Ps. 13,681</p></td><td style="text-align: left"></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Ps. 12,456</p></td><td style="text-align: left"></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Ps. 12,422</p></td><td style="text-align: left"></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Ps. 20,973</p></td><td style="text-align: left"></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Average scrap cost per ton</td><td></td>
    <td style="text-align: left"></td><td style="text-align: right">4,846</td><td style="text-align: left"></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right">6,553</td><td style="text-align: left"></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right">5,290</td><td style="text-align: left"></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right">5,420</td><td style="text-align: left"></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right">9,320</td><td style="text-align: left"></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in"><span style="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<sup>(1)</sup></span></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right">3,181</td><td style="text-align: left"></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right">4,240</td><td style="text-align: left"></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right">3,912</td><td style="text-align: left"></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right">2,928</td><td style="text-align: left"></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right">11,628</td><td style="text-align: left"></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.1in; padding-left: 0.1in"><span style="font-size: 10pt">Average manufacturing conversion cost per ton of billet<sup>(1)</sup></span></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right">2,403</td><td style="text-align: left"></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right">2,957</td><td style="text-align: left"></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right">2,649</td><td style="text-align: left"></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right">2,000</td><td style="text-align: left"></td><td></td>
    <td style="text-align: left"></td><td style="text-align: right">3,173</td><td style="text-align: left"></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Manufacturing conversion cost
is defined as all production costs excluding the cost of scrap and related yield loss.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 40 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Production per Facility by Product, Equipment
and Volume</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Location</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Product (%)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Equipment</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021 Annual<br/> Production&#160;Volume<br/> (tons)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Finished&#160;Product<br/> Annual Installed<br/> Capacity (tons)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 34%; vertical-align: top">Guadalajara</td><td style="width: 1%">&#160;</td>
    <td style="vertical-align: top; width: 20%; text-align: left">I-Beams (27%); Channels (9%); Angles (35%); Hot rolled bars (20%); Flat bars (9%),</td><td style="width: 1%">&#160;</td>
    <td style="vertical-align: top; width: 20%; text-align: left">electric arc furnace with continuous caster rolling mill and bar processing lines</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="vertical-align: top; width: 9%; text-align: right">313,599</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="vertical-align: top; width: 9%; text-align: right">480,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; vertical-align: top">Mexicali</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">Angles (11%); Rebar (82%); Channels (2%); Hot rolled bars (2%) Other (3%)</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">electric arc furnace with continuous caster and rolling mills</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">164,572</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">250,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Apizaco and Cholula</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">SBQ (100%)</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">electric arc furnace with vacuum tank degasser, continuous caster, rolling mills, cold drawn and bar turning equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">516,850</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">1,164,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">San Luis Potos&#237;</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">Rebar (73%); Wire rod (17%); Electro-Welded wire mesh (4%); Electro-Welded wire mesh panel (5%); Bars (1%)</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">electric arc furnaces, whit continuous casters, rolling mill and wire rod rolling mill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">527,688</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">610,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; vertical-align: top"><span style="font-size: 10pt">Lorain<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">SBQ (100%)</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">electric arc furnace, blast furnace, vacuum tank degasser, continuous caster, and rolling mills</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">900,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; vertical-align: top"><span style="font-size: 10pt">Canton<sup>(2)</sup></span></td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">SBQ (100%)</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">electric arc furnace, vacuum tank degasser and continuous caster</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right"><span style="font-size: 10pt">Our billet and bloom for internal consumption</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right"><span style="font-size: 10pt">Our billet and bloom for internal consumption</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; vertical-align: top">Lackawanna</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">SBQ (100%)</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">rolling mill and wire rod rolling mill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">278,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">653,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; vertical-align: top">Massillon</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">SBQ (100%)</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">cold drawn, bar turning and heat treating equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">24,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">138,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; vertical-align: top">Solon</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">SBQ (100%)</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">equipment to clean and coat, draw, and anneal wire</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">29,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">72,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; vertical-align: top">Brazil</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">Rebar (54%); Angles (18%); Bars (11%); Flat bars (10%); Other (7%);</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">electric arc furnace, with continuous caster with rolling mills and wire rod rolling mill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">854,382</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="vertical-align: top; text-align: right">938,000</td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Production capacity is for
rolling only.</span></td>
</tr><tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr>
     </table><div>

</div><p style="margin: 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(2)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Production capacity is for
billets only<i>.</i></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 41 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><span style="font-size: 10pt"><b>Item
4A. Unresolved Staff Comments</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">None.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_007"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><span style="font-size: 10pt"><b>Item
5. Operating and Financial Review and Prospects</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 &#8220;Forward Looking Statements.&#8221; In evaluating this discussion, you should also consider the factors discussed
in Item 3.D. &#8220;Risk Factors&#8221; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Adoption of International Financial Reporting Standards (IFRS)</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><span style="font-size: 10pt"><b>A.
Operating Results</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Overview</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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. 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 2019, the total decrease in net revenue from sales of SBQ products compared to 2018
was 12%. In 2020, the total increase in net revenue from sales of SBQ products compared to 2019 was 16%. In 2021, the total increase in
net revenue from sales of SBQ products compared to 2020 was 17%.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 42 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 2019, 2020 and 2021, 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 of America.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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. For this reason we have changed our customer focus to different industries.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Typically, about 24% of our
business uses a fixed base price that is negotiated annually, plus monthly scrap and alloy surcharges. The remaining 76% is transaction
business, where we can adjust the base pricing as required. Scrap metal and commodity prices in 2019 decreased approximately 20%, in 2020
and 2021 they increased by 9% and 62%. Financial resources will continue to be made available as our U.S. segment tackles the cost curve
and restores the business to profitability.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Sales Volume, Price and Cost Data, 2017 - 2021</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="18" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2017</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2018</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left">Shipments (thousands of tons)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,091</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,192</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,349</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,441</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,504</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Guadalajara and Mexicali</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">533</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">515</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">503</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">519</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">472</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left">Apizaco and Cholula</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">331</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">321</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">318</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">318</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">346</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">San Luis facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">540</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">538</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">546</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">496</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">554</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left">Republic facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">387</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">385</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">298</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">237</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">275</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">300</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">433</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">684</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">871</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">857</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Net sales (Ps. millions)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28,700</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">35,678</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">34,171</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">35,869</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">55,620</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left">Guadalajara and Mexicali</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,149</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,082</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,537</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,914</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,914</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Apizaco and Cholula</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,106</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,757</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,319</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,222</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,161</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left">San Luis facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,870</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,669</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,675</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,525</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,354</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Republic facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,371</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,246</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,120</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,549</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,217</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,204</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,924</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,520</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,659</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,974</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Cost of sales (Ps. millions)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23,994</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30,563</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30,067</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">29,212</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">39,973</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Guadalajara and Mexicali</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,703</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,710</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,364</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,311</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,083</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left">Apizaco and Cholula</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,607</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,948</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,001</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,148</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,101</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">San Luis facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,030</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,058</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,569</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,154</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left">Republic facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,814</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,294</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,753</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,677</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,159</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,840</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,553</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,380</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,075</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,476</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Average price per ton (Ps.)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,725</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,276</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,547</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,666</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22,212</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left">Guadalajara and Mexicali</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,537</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,751</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,996</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,321</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,004</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Apizaco and Cholula</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,426</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,935</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,726</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,421</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23,587</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left">San Luis facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,870</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,255</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,225</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,171</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,495</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Republic facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,630</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">24,016</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23,893</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23,437</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">29,880</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,680</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,681</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,456</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,237</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,973</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Average cost per ton (Ps.)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,475</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,943</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,800</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,968</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,964</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Guadalajara and Mexicali</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,824</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,087</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,664</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,138</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,006</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left">Apizaco and Cholula</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,897</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,299</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,582</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,044</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,633</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">San Luis facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,315</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,260</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,200</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,107</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,718</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left">Republic facilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,191</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">24,140</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">26,017</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">25,996</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">26,033</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,467</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,824</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,789</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,785</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,391</td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 43 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Our primary source of revenue is the sale of SBQ steel and structural
steel products.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Our results are affected by economic activity, steel consumption
and end-market demand for steel products.</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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&#8217;s economic performance. Mexico&#8217;s GDP in 2021 was positive by 5.0% (according to preliminary
figures of the INEGI) and negative 8.5% in 2020 (according to figures of the INEGI). The U.S. GDP increased 6.0% in 2021 (according to
preliminary figures of the U.S. Department of Commerce) and decreased 3.5% in 2020. Deterioration in economic conditions in the countries
in which we operate is likely to adversely affect our results of operation.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Our results are affected by international steel prices and trends
in the global steel industry.</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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 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. Our average steel price increased approximately 55% in 2021 compared to 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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 of America by
Mittal Steel, U.S. Steel and others. Consolidation may result in increased competition and could adversely affect our results.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Our results are affected by competition from imports.</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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 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. In 2021, imports to Mexico in
tons increased 32.8% compared to 2020 according to information of CANACERO.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 44 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Steel imports to the United States of America accounted
for an estimated 24% of the domestic U.S. steel market in 2021 and an estimated 18% in 2020. 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 of America could reduce future market prices and demand levels for steel in the United States of America. To this
extent, the U.S. Department of Commerce and the U.S. International Trade Commission are currently conducting five year &#8220;sunset&#8221;
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 of America than to commodity steel producers because of the high quality requirements and standard required by buyers of
SBQ steel products.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Our results are affected by the cost of raw materials and energy.</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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 31% in 2017, increased approximately 19.4% in 2018, decreased 20% in 2019, increased 9% in 2020 and increased
9% in 2021; and prices of ferroalloys increased approximately 22% in 2017, increased approximately 9.6% in 2018, decreased approximately
1% and 20% in 2019 and 2020, respectively, and increased approximately 62.6% in 2021. As with other raw materials, iron ore and coking
coal prices fluctuate significantly. However, in 2017, 2018, 2019, 2020 and 2021 we did not purchase coking coal or pellets since our
Lorain, Ohio blast furnace facility was idle during this period.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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 of America. These prices are impacted by general demand and supply for energy in the United States of America 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 of America and Mexico decreased in response to the financial crisis, they have remained highly
volatile. Prices for electricity increased approximately 22% in 2017, increased approximately 14% in 2018, increased approximately 0.1%
in 2019, decreased approximately 10% in 2020 and increased 4.7% in 2021; and prices for natural gas increased approximately 22% in 2017,
increased approximately 28% in 2018, increased approximately 1.8% in 2019, decreased 18% in 2020 and decreased 1% in 2021.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>If inflation rates in Mexico rise significantly, our costs may increase
and the demand for our services may decrease.</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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>&#205;ndice
Nacional de Precios al Consumidor</i>) published by the INEGI was 6.8% for 2017, 4.8% for 2018, 2.8% for 2019, 3.2% in 2020 and 7.4% in
2021. 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Depreciation of the Mexican peso relative to the
U.S. dollar may negatively affect our results of operations. According to the Mexican Central Bank (<i>Banco de Mexico</i>), during the
period from 2019 to 2021, the exchange rate registered a low of Ps. 18.57 per U.S.$1.00 at February 17, 2020, and a high of Ps. 24.88
per U.S.$1.00 at April 27, 2020. The depreciation of the Mexican peso relative to the U.S. dollar in 2021 was 2.9%. The exchange rate
at December 31, 2021 was 20.5157 compared to 19.9352 at December 31, 2020. On May 17, 2022, the exchange rate was Ps. 20.1443 per U.S.$1.00.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>


</div><!-- Field: Page; Sequence: 45 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Segment Information</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We are required to disclose segment information
in accordance with IFRS 8 &#8220;Operating Segments&#8221;: 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&#8217;s products and services, geographical areas and major customers.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We conduct business in three principal business
segments which are organized on a geographical basis:</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 48px">&#160;</td>
    <td style="text-align: justify; width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span 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&#237;;</span></td></tr>
  </table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 48px">&#160;</td>
    <td style="text-align: justify; width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span 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 of America; and</span></td></tr>
  </table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 48px">&#160;</td>
    <td style="text-align: justify; width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span 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.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following information shows other results by
segment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the year ended December 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Mexico</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">United<br/>
 States of<br/>
 America</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Brazil</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operations<br/>
 between<br/>
 Segments</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="18" style="text-align: center">(in thousands of pesos)</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">29,678,133</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">8,216,595</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">17,725,628</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">55,620,356</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -0.1in; padding-left: 0.1in">Cost of sales</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,337,462</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,159,354</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,471,370</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#8212;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">39,968,186</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,340,671</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,057,241</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,254,258</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,652,170</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">907,798</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">256,875</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">877,969</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,042,642</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Other expense (income), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">77,530</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(454,303</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,793</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(455,972</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(77,406</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(65,631</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(317</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(65,948</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28,904</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">61,494</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">96,486</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(99,439</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">87,445</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; text-indent: -0.1in; padding-left: 0.1in">Exchange (gain) loss, net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(325,389</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">378</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">120,300</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(120,300</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(325,011</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Income (loss) before income tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,717,459</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,193,114</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,161,296</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(236,233</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,835,636</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; text-indent: -0.1in; padding-left: 0.1in">Income tax</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,472,751</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">477,380</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,439,638</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#8212;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,389,769</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt; text-indent: -0.1in; padding-left: 0.1in">Net (loss) income</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">5,244,708</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">715,734</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,721,658</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(236,233</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">9,445,867</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: justify; font-weight: bold">Other Data</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Mexico</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">United<br/>
 States of<br/>
 America</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Brazil</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operations<br/>
 between<br/>
 Segments</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Depreciation and amortization</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">667,167</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">270,119</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">237,852</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,175,108</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">47,917,643</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,836,083</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,815,051</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(10,226,205</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">57,342,572</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,665,924</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,544,135</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,396,190</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(10,226,205</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,380,044</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Additions of property, plant and equipment, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">367,496</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">288,487</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">410,439</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,066,422</td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>For the year ended December 31, 2020</b></span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Mexico</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">United<br/>
 States of<br/>
 America</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Brazil</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operations<br/>
 between<br/>
 Segments</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="18" style="text-align: center">(in thousands of pesos)</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">19,660,889</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">5,549,366</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">10,659,259</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">35,869,314</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -0.1in; padding-left: 0.1in">Cost of sales</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">15,459,258</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,677,213</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,075,253</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#8212;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">29,211,724</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,201,631</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(127,847</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,583,806</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,657,590</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,117,817</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">240,726</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">660,785</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,019,328</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Other expense (income), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(52,656</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(505,946</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,854</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(546,748</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(107,605</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(222</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">107,827</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,108</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,104</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">66,007</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(33,473</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">53,746</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; text-indent: -0.1in; padding-left: 0.1in">Exchange loss (gain), net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">483,822</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,510</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,096,416</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,215,564</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">363,164</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Income (loss) before income tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,755,145</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">123,001</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">748,744</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,249,037</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,875,927</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; text-indent: -0.1in; padding-left: 0.1in">Income tax</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,747,568</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">118,926</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">211,350</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#8212;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,077,844</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt; text-indent: -0.1in; padding-left: 0.1in">Net (loss) income</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,007,577</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">4,075</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">537,394</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,249,037</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,798,083</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 46 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: justify; font-weight: bold">Other Data</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Mexico</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">United<br/>
 States of<br/>
 America</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Brazil</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operations<br/>
 between<br/>
 Segments</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Depreciation and amortization</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">693,362</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">332,186</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">426,723</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,452,271</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">33,386,043</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,237,831</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,807,121</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,927,348</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">45,503,647</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,944,579</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,797,682</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,670,075</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,927,348</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,484,988</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Additions of property, plant and equipment, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">278,700</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">41,054</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">631,451</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">951,205</td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the year ended December 31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Mexico</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">United<br/>
 States of<br/>
 America</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Brazil</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operations<br/>
 between<br/>
 Segments</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="18" style="text-align: center">(in thousands of pesos)</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">18,530,672</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">7,120,360</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">8,520,169</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">34,171,201</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -0.1in; padding-left: 0.1in">Cost of sales</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,934,575</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,752,776</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,379,790</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#8212;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">30,067,141</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,596,097</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(632,416</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,140,379</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,104,060</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">848,495</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">267,756</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">521,174</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,637,425</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Other (income) expense, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">175,412</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(71,324</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32,494</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">136,582</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">145,729</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">266</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">145,995</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,438</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(84,621</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(110,919</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">137,053</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(55,049</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; text-indent: -0.1in; padding-left: 0.1in">Exchange (gain) loss, net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">628,044</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,745</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">177,314</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">18,030</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">784,583</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Income (loss) before income tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,093,313</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(910,458</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">298,478</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">155,083</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,636,416</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; text-indent: -0.1in; padding-left: 0.1in">Income tax</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,505,015</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(236,598</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,857</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#8212;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,276,274</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt; text-indent: -0.1in; padding-left: 0.1in">Net income (loss)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(1,411,702</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(673,860</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">290,621</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">155,083</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(1,639,858</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&#160;</p><div>


</div><!-- Field: Page; Sequence: 47 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: justify; font-weight: bold">Other Data</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Mexico</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">United<br/>
 States of<br/>
 America</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Brazil</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operations<br/>
 between<br/>
 Segments</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Depreciation and amortization</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">577,048</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">260,760</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">270,821</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,108,629</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">34,973,516</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,419,771</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,002,701</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,343,456</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">46,052,532</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,291,486</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,219,817</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,274,908</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,343,456</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,442,755</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Additions of property, plant and equipment, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">785,818</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">278,467</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">207,135</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,271,420</td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 35.45pt">Our net sales by product during 2019, 2020 and
2021 were as follows:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 35.45pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td colspan="13" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SALES BY PRODUCT</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(in thousands of pesos)</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"></p></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Light structural</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,396,632</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,529,216</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,600,484</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Structural</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,304,178</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,677,441</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,342,228</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,220,264</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,051,053</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,456,151</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Rebar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,370,490</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,081,399</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,625,065</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Flat bar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,833,576</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,851,960</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,376,554</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Hot rolled bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,226,613</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,548,939</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,413,275</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Cold drawn bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,102,544</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,139,938</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,213,061</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: -0.1in; padding-left: 0.1in">Other</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,716,904</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,989,368</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,593,538</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -0.1in; padding-left: 0.1in">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">34,171,201</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">35,869,314</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">55,620,356</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 35.45pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our net sales by country or region during 2019,
2020 and 2021 are as follows:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td colspan="13" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SALES BY COUNTRY OR REGION</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(in thousands of pesos)</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"></p></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-indent: -0.1in; padding-left: 0.1in">Mexico</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">17,873,633</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">18,122,828</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">28,060,405</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.1in; padding-left: 0.1in">USA</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,544,078</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,555,642</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,050,696</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,500,592</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,608,151</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,548,823</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.1in; padding-left: 0.1in">Canada</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">175,686</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">311,761</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">441,856</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: -0.1in; padding-left: 0.1in">Latin America</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">60,672</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">253,096</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">513,524</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; text-indent: -0.1in; padding-left: 0.1in">Other (Europe and Asia)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">16,540</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">17,836</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,052</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -0.1in; padding-left: 0.1in">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">34,171,201</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">35,869,314</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">55,620,356</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

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

</div><!-- Field: Page; Sequence: 48 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->44<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Consolidated Statements of Comprehensive Income</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Comparison of
Years Ended December 31, 2020 and 2021</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Sales</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Net sales increased 55%, to Ps. 55,620 million
in 2021 compared to Ps. 35,869 million in 2020. This increase resulted primarily from a 51% increase in the average price per ton of steel
products of 2021 compared to 2020. Total sales outside of Mexico increased 55%, to Ps. 27,560 million in 2021 compared to Ps. 17,746 million
in 2020. Total sales in Mexico increased 51%, from Ps. 18,123 million in 2020 to Ps. 28,060 million in 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Shipments of finished steel products increased
2.5%, to 2.504 million tons in 2021, compared to 2.441 million tons in 2020. Total sales volume outside of Mexico of finished steel products
increased 2.2% to 1.132 million tons in 2021, compared to 1.108 million tons in 2020, while total Mexican sales increased 2.9%, from 1.333
million tons in 2020, compared to 1.372 million tons in 2021. The average price of steel products increased 51% in 2021 compared to 2020.</p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Cost of Sales</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our cost of sales increased 36.8%, from Ps. 29,212
million in 2020 to Ps. 39,968 million in 2021, the increase is mainly attributable to a 33.3% increase in the average cost per ton of
steel products sold. Cost of sales as a percentage of net sales was 72% in 2021 and 81% in 2020. 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.$1.8 (Ps. 37) per hour in 2021 and U.S.$1.9 (Ps. 37) per hour in 2020, compared to U.S.$23.7 (Ps. 486) and U.S.$34 (Ps. 678) per hour
for 2021 and 2020, respectively, at our U.S. operations. Although raw material costs are similar in the United States of America 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Gross Profit</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our gross profit was Ps. 15,652 million in 2021
compared to a Ps. 6,658 million gross profit in 2020. This increase in gross profit is attributable mainly to an increase of 63,000 tons
of finished steel products shipped, a 51% increase in the average price of steel products sold, and a 33.3% increase in the average cost
per ton of steel products sold. As a percentage of net sales, our gross profit was 28% in 2021 and our gross profit was 18% in 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Administrative Expenses</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) increased 1.1%, to Ps. 2,043 million in 2021, compared to Ps. 2,019 million in 2020. The variation of Ps. 24 million
corresponds to the decrease of Ps. 210 million in the Mexican segment (mainly legal expenses),a the increase of Ps. 217 million in the
Brazil segment and an increase of Ps. 16 million in the US segment. In 2021 and 2020, our general and administrative expenses included
Ps. 10.5 million and 11.2 million of amortization of the tangible and intangible assets registered principally in connection with the
acquisition of Republic.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Administrative expenses as a percentage of net
sales were 4% in 2021 and 6% in 2020. Depreciation and amortization expense were Ps. 256 million in 2021 compared to Ps. 422 million in
2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Other (Income) Expense, Net</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded other expense, net, of Ps. 77 million
in 2021, mainly from account debugging.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded other income, 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 49 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;<i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Income</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded interest income of Ps. 66 million in
2021 compared to Ps. 108 million in 2020. Mainly to interest charged to affiliated companies.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Expense</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded interest expense of Ps. 87 million
in 2021 compared to Ps. 54 million in 2020. Mainly from a higher use of financial services.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Foreign Exchange Loss (Gain)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded a foreign exchange gain of Ps. 325
million in 2021 compared to a foreign exchange loss of Ps. 363 million in 2020; this foreign exchange loss reflected the 2.9% depreciation
of the peso against the dollar in 2021.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Income Tax</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In 2021 we recorded an income tax provision of
Ps. 4,390 million, which included an income tax provision of Ps. 3,818 million and an income tax expense provision for deferred income
taxes of Ps. 572 million. In 2020 we recorded an income tax provision of Ps. 2,078 million, which included an income tax provision of
Ps. 1,831 million and an income tax expense provision for deferred income taxes of Ps. 247 million.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our effective income tax rates for 2021 and 2020
were 31.7% and 27.9%, respectively. According to the Income Tax Law in Mexico, the tax rate for the year 2021 and years thereafter is
30%.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-size: 10pt">&#160;</span>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Income (Loss)</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded net profit of Ps. 9,446 million in
2021, compared to net profit of Ps. 2,798 million in 2020. The net profit for the year 2021 compared to the net profit in 2020 is mainly
as a result of (i) a 51% increase in the average price of steel products sold, (ii) a 9% decrease in cost of sales, (iii) the increase
in the foreign exchange gain in 2021 to Ps. 325 million compared to the foreign exchange loss of Ps. 363 million in 2020 and (iv) the
increase in the provision of income taxes in 2021 to Ps. 4,390 million compared to Ps. 2,078 million in 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 50 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->46<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Mexican Segment</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Statements of Comprehensive Income</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Comparison of Years Ended December 31, 2020 and 2021</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Sales</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Net sales increased 51%, to Ps. 29,678 million
in 2021 compared to Ps. 19,661 million in 2020. This increase resulted principally from a 46.7% increase in the average price per ton
of steel products in 2021 compared to 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Shipments of finished steel products increased
2.9%, to 1.372 million tons in 2021, compared to 1.332 million tons in 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Cost of Sales</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our cost of sales increased 38%, from Ps. 15,459
million in 2020 to Ps. 21,337 million in 2021, this increase is mainly attributable to an increase in the scrap cost. As a percentage
of net sales, our cost of sales was 72% in 2021, compared to 79% in 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Gross Profit</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our gross profit increased 98.5%, to Ps. 8,341
million in 2021 compared to Ps. 4,202 million in 2020. This increase is attributable mainly to an increase of 46.7% in the average price
of steel products sold, decreased by a higher average cost of sales per ton of 34.1%. As a percentage of net sales, our gross profit was
28% in 2021, compared to 21% in 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;<i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Administrative Expenses</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) decreased 18.8%, to Ps. 908 million in 2021, compared to Ps. 1,118 million in 2020. The decrease was mainly originated
by lower legal expenses.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Administrative expenses as a percentage of net
sales were 3.1% in 2021 and 5.6% in 2020. Depreciation and amortization expense were Ps. 238 million in 2021 compared to Ps. 283 million
in 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Other Expense (Income), Net</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded other expenses, net, of Ps. 77.5 million
in 2021, reflecting income related to account debugging.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 51 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->47<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Income</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded interest income of Ps. 65.6 million
in 2021 compared to Ps. 107 million in 2020. This interest income corresponds mainly to affiliates.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Expense</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded interest expense of Ps. 28.9 million
in 2021, corresponding mainly to related party transactions that are not eliminated in the consolidated statement of income, compared
to Ps. 5 million of interest income in 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Foreign Exchange Gain (Loss)</i></p><div>




</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded a foreign exchange gain of Ps. 325
million in 2021 compared to a foreign exchange loss of Ps. 484 million in 2020; this foreign exchange reflected the 2.9% depreciation
of the Mexican peso against the dollar in 2021.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Income Tax</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In 2021, we recorded an income tax provision of
Ps. 2,473 million, which included an income tax provision of Ps. 2,569 million and an income tax provision for deferred income taxes of
Ps. 96 million. 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.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">According to the Income Tax Law in Mexico, the
tax rate for 2021 and thereafter is 30%.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Income</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded net income of Ps. 5,245 million in
2021, compared to net income of Ps. 1,008 million in 2020. This variance is attributable mainly to; (i) an increase of 51% in the average
price of steel products sold, (ii) less administrative expenses of Ps. 210 million, (iii) a foreign exchange gain of Ps. 325 million in
2021 compared to Ps. 484 million of foreign exchange loss in 2020 and (iv) a higher income tax provision in 2021 of Ps. 2,473 million
compared to Ps. 1,748 million in 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 52 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->48<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>USA Segment</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Statements of Comprehensive Income</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Comparison of Years Ended December 31, 2020 and 2021</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Sales</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Net sales increased 48%, to Ps. 8,217 million in
2021 compared to Ps. 5,549 million in 2020. This increase resulted principally from an increase of 38,000 tons in shipments of finished
steel products and a higher average price of steel products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Shipments of finished steel products increased
16%, to 275,000 tons in 2021, compared to 237,000 tons in 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The average price of steel products in pesos increased
27.7% in 2021 compared to 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Cost of Sales</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our cost of sales increased 26.1%, from Ps. 5,677
million in 2020 to Ps. 7,159 million in 2021, the increase is mainly due to an increase of approximately 38,000 in tons of shipments of
finished steel products and the 8.7% increase in the average cost per ton of steel products sold. Cost of sales as a percentage of net
sales was 87% in 2021, compared to 102% in 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Gross Profit (Loss)</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our gross profit was Ps. 1,057 million in 2021
compared to a Ps. 128 million gross loss in 2020. As a percentage of net sales, our gross profit was 12.9% in 2021, mainly attributable
to an increase of approximately 38,000 tons of shipments of finished steel products and an increase of 27.7%, approximately, in the average
price per ton of steel products sold, compared to a gross loss of (2%) in 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Administrative Expenses</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) were Ps. 257 million in 2021, compared to Ps. 241 million in 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Administrative expenses as a percentage of net
sales were 3% in 2021 and 4% in 2020. Depreciation and amortization expense were Ps. 27 million in 2021 compared to Ps. 25 million in
2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Other Income, Net</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded other income, net, of Ps. 454 million
in 2021, related to other financial operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Income</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt">We recorded an interest income of Ps. 0 million in 2021
compared to Ps. 0 million in 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Expense</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt">We recorded an interest expense of Ps. 61 million in 2021
compared to Ps. 16 million in 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Foreign Exchange Gain (Loss)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded a foreign exchange loss of Ps. 0.4
million in 2020 compared to a foreign exchange gain of Ps. 2 million in 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Income Tax</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In 2021, we recorded an income tax provision of
Ps. 477 million and an income tax profit provision. In 2020, we recorded an income tax provision of Ps. 119 million.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Profit</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded a net profit of Ps. 716 million in
2021, compared to a net profit of Ps. 4 million in 2020. Our net income in 2021 is attributable mainly to an increase in the average price
of steel tons produced of 27.7% and the increase of 38,000 tons in shipments of finished steel products.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 53 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->49<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Brazil Segment</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Statements of Comprehensive Income</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Comparison of Years Ended December 31, 2020 and 2021</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Sales</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Net sales increased 66% to Ps. 17,726 million in
2021 compared to Ps. 10,659 million in 2020. This increase resulted principally from a higher average price of finished steel products.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Shipments of finished steel products decreased
to 857,000 tons in 2021 compared to 870,500 tons in 2020 (including the shipment of the plants Cariacica and Itauna).</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Cost of Sales</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our cost of sales increased to Ps. 11,471 million
in 2021 compared to Ps. 8,075 million in 2020. The average cost per ton of steel products sold increased 44.3% compared to 2020. Cost
of sales as a percentage of net sales was 65% in 2021, compared to 76% in 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Gross Profit</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our gross profit was Ps. 6,254 million in 2021
compared to Ps. 2,584 million of gross profit in 2020. As a percentage of net sales, our gross profit was 35% in 2021, compared to 24%
of gross profit in 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>



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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Administrative Expenses</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) were Ps. 878 million in 2021 compared to Ps. 661 million in 2020. Administrative expenses as a percentage of net sales
were 5% and 6% in 2021 and 2020, respectively. Managerial expenses increased the administrative expenses.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Depreciation and amortization expenses were Ps.
2 million in 2021 compared to Ps. 126 million in 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Other Expense, Net</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded other income, net of Ps.2 million in
2021.</p><div>




</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded other expense, net, of Ps. 12 million
in 2020.<i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Expense</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt">We recorded an interest expense of Ps. 96 million in 2021
compared to Ps. 66 million in 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Foreign Exchange Gain (Loss)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded a foreign exchange loss of Ps. 120
million in 2021 this foreign exchange loss reflected the depreciation of the Brazilian real against the dollar in 2021 compared to a foreign
exchange loss of Ps. 1,096 million in 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Income Tax</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In 2021 we recorded an income tax provision of
Ps. 1,440 million compared to Ps. 211 million of income tax provision in 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Income (Loss)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded a net income of Ps. 3,722 million in
2021 compared to a net income of Ps. 537 million in 2020. The net income for the year 2021 compared to the net income in 2020 is mainly
as a result of an increase of the average price of finished steel products shipped.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 54 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->50<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Consolidated Statements of Comprehensive Income</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Comparison of Years Ended December 31, 2019 and 2020</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Sales</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Cost of Sales</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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 of America 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Gross Profit</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>





</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Administrative Expenses</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 55 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->51<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Other (Income) Expense, Net</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;<i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Income</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Expense</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Foreign Exchange Loss (Gain)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Income Tax</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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 expense 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-size: 10pt">&#160;</span>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Income (Loss)</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>


</div><!-- Field: Page; Sequence: 56 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->52<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Mexican Segment</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Statements of Comprehensive Income</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Comparison of Years Ended December 31, 2019 and 2020</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Sales</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Cost of Sales</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Gross Profit</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;<i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Administrative Expenses</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Other Expense (Income), Net</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Income</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;<i>Interest Expense</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Foreign Exchange Gain (Loss)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Income Tax</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">According to the Income Tax Law in Mexico, the
tax rate for 2020 and thereafter is 30%.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>



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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Income</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 57 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->53<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>USA Segment</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Statements of Comprehensive Income</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Comparison of Years Ended December 31, 2019 and 2020</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Sales</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The average price of steel products in pesos decreased
2.1% in 2020 compared to 2019.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Cost of Sales</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Gross Profit (Loss)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Administrative Expenses</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Other Income, Net</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Income</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt">We recorded an interest income of Ps. 0 million in 2020
compared to Ps. 0 million in 2019.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt; text-indent: 0.5in">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt; text-indent: 0.5in"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Expense</i></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt">We recorded an interest expense of Ps. 16 million in 2020
compared to Ps. 85 million in 2019.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Foreign Exchange Gain (Loss)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Income Tax</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net loss</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 58 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->54<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Brazil Segment</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Statements of Comprehensive Income</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Comparison of Years Ended December 31, 2019 and 2020</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Sales</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The average price of steel products in pesos decreased
1.7% in 2020 compared to 2019.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Cost of Sales</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Gross Profit</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Administrative Expenses</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Depreciation and amortization expenses were Ps.
220 million in 2020 compared to Ps. 126 million in 2019.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Other Expense, Net</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded other expense, net of Ps.12 million
in 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded other expense, net, of Ps. 32 million
in 2019, for debugging accounts.<i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 59 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->55<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Expense</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt">We recorded an interest expense of Ps. 66 million in 2020
compared to Ps. 111 million in 2019.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Foreign Exchange Gain (Loss)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Income Tax</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Income (Loss)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 60 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->56<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Consolidated Statements of Comprehensive Income</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Comparison of Years Ended December 31, 2018 and 2019</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Sales</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Cost of Sales</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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 of America 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Gross Profit</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 61 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->57<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Administrative Expenses</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Other (Income) Expense, Net</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;<i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Income</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Expense</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Foreign Exchange Loss (Gain)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Income Tax</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-size: 10pt">&#160;</span>&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Income (Loss)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 62 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->58<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Mexican Segment</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Statements of Comprehensive Income</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Comparison of Years Ended December 31, 2018 and 2019</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Sales</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Cost of Sales</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Gross Profit</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;<i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Administrative Expenses</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Other Expense (Income), Net</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Income</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;<i>Interest Expense</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Foreign Exchange Gain (Loss)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Income Tax</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">According to the Income Tax Law in Mexico, the
tax rate for 2019 and thereafter is 30%.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Income</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 63 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->59<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>USA Segment</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Statements of Comprehensive Income</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Comparison of Years Ended December 31, 2018 and 2019</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Sales</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The average price of steel products in pesos decreased
0.5% in 2019 compared to 2018.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Cost of Sales</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Gross Profit (Loss)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Administrative Expenses</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Other Income, Net</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded other income, net, of Ps. 4 million
in 2018, related to other financial operations.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Income</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt">We recorded an interest income of Ps. 0 million in 2019
compared to Ps. 6 million in 2018.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Expense</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt">We recorded an interest expense of Ps. 85 million in 2019
compared to Ps. 100 million in 2018.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Foreign Exchange Gain (Loss)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Income Tax</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net loss</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 64 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->60<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Brazil Segment</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Statements of Comprehensive Income</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Comparison of Years Ended December 31, 2018 and 2019</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Sales</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The average price of steel products in pesos decreased
9% in 2019 compared to 2018.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Cost of Sales</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Gross Profit</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Administrative Expenses</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Depreciation and amortization expenses were Ps.
23 million in 2019 compared to Ps. 3 million in 2018.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 65 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->61<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Other Expense, Net</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We recorded other expense, net, of Ps. 32 million
in 2019, for debugging accounts.<i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We did not record other expense, net, in 2018.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Interest Expense</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt">We recorded an interest expense of Ps. 111 million in 2019
compared to Ps. 103 million in 2018.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Foreign Exchange Gain (Loss)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Income Tax</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Net Income (Loss)</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>B. Liquidity and Capital Resources</b></span></p><div>


</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On December 31, 2021, our
total consolidated debt was Ps. 6,196 million (U.S.$302,000) of 10 3/4% medium-term notes (&#8220;MTNs&#8221;) 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 ADRs and series B shares and raised cash proceeds of approximately Ps. 2,421 million <b>(</b>U.S.$214 million).
As of December 31, 2019, we had cash and cash equivalents of Ps. 7,446 million and as of December 31, 2020 we had cash and cash equivalents
of Ps. 7,728 million. As of December 31, 2021 we had cash and cash equivalents of Ps. 15,130 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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, 2019, 2020 and 2021:</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Principal Cash Flows</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td colspan="10" style="text-align: center">(millions of pesos)</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: justify">Funds provided by operating activities</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,043</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">3,634</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">8,387</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Funds used in investing activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(107</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(833</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,010</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Funds used in financing activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(211</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,086</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(162</td><td style="text-align: left">)</td></tr>
  </table><div>



</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 66 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->62<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our net funds provided by
operations were Ps. 8,387 million in 2021 compared to Ps. 3,634 million of net funds provided by operations in 2020. The increase of Ps.
2,591 million in the net funds provided by operations between 2020 and 2019 originated mainly from operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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. 1,010 million in 2021 compared to Ps. 833 million in 2020. In 2021 the acquisition
of property, plant and equipment was Ps.1,066 million, we had interest income of Ps. 66 million and other non-current assets used for
Ps. 9 million. 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 for Ps. 11 million.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our net funds used by financing
activities in 2021 were Ps. 162 million, compared to Ps. 2,086 million used by financing activities in 2020. In 2021, there was an decrease
of Ps. 74 million in the buy-back of our own shares and we paid interest for Ps. 87 million. 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 for Ps. 54 million.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">As of December 31, 2021, we have the following
commitments for capital expenditures:</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;s Canton facility.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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. 24.6 million (U.S.$1.2 million) and of Ps.
21.9 million (U.S.$1.1 million) from this agreement in 2021 and in 2020, respectively.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#231;o LTDA. The monthly payments expire 6 days after
the closing date of the month. The contract ended in February 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On February 22, 2018, a contract
was signed with Primetal Technologies of Italy, the United States of America 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. As of January 2021, steel bars are already being produced. Currently, some adjustments are being made to start
the production of steel rods and steel profiles. The budget used for this project is U.S.$24 million (Ps. 492 million).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On December 20, 2020, the
purchase of the Itauna plant was made by Cia. Sider&#250;rgica de Espirito Santo, S.A. to Compa&#241;ia Itaunense Energia y Participacoes
Real Estate and Real Estate Equipment, located on Rua Clara Chaves street in Villa Santa Maria, city of
Itauna, committing to pay R$ 4.0 million reais (U.S. $ 0.7 million) per month, up to a value of R$ 105.0 million reais (U.S. $18.8 million),
payments to be made until 2022.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In order to maintain and increase
the continuity and quality of the electric supply in all the Group&#8217;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. This project 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 costs. The cost of this
project has been U.S.$1.415 million, as of October 2021. The modernization of the Mexicali plan is ongoing.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 67 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->63<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>C. Research
and Development, Patents and Licenses</b></span></p><div>


</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The San Luis facilities are registered with the
Mexican Institute of Industrial Property (&#8220;IMPI&#8221;) for the trademarks &#8220;SAN&#8221; and &#8220;Aceros San Luis.&#8221; The trademark
&#8220;Grupo Simec&#8221; is registered with the IMPI. On October 11, 2017, Simec International 6, S.A. de C.V., concluded the registration
of the patent &#8220;<i>Fabricaci&#243;n de Aceros de Mecanizado F&#225;cil con Plomo en la M&#225;quina de Colada Continua</i>&#8221;
(Manufacture of Easy Machining Steels with Lead in Continuous Casting Machine) in the IMPI.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>D. Trend Information</b></span></p><div>


</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In the first quarter of 2022, net sales increased
by 17% as compared to the fourth quarter of 2021. Sales in tons of finished steel increased by 13% in the first quarter of 2022 as compared
to the fourth quarter of 2021. Prices of finished products sold in the first quarter of 2022 increased by approximately 3% as compared
to the fourth quarter of 2021.&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>E. Critical Accounting Estimates</b></span></p><div>


</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 68 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->64<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Management has no near-term
plans to restart the facility, except for the Lorain 9/10&#8221; Mill, which is in the process of being recommissioned due to market demand
for cold heading quality steel (CHQ) and special bar quality steel (SBQ). The expectation is that it will be restarted when market conditions
improve substantially, particularly in the oil and gas drilling industry. During 2021 and 2020, the Company invested in certain improvements
in the Lorain facility so as to be better prepared to reactivate the plant, with USD$ 15.6 and USD$ 6.0 million recorded to construction-in-progress
for the years ended December 31, 2021 and 2020, respectively. The Company has property, plant and equipment with a net book value of approximately
U.S.$54.6 (Ps. 1,120 million), U.S.$41.5 (ps. 827 million) and U.S.$41.5 (Ps. 783 million) as of December 31, 2021, 2020 and 2019, respectively,
pertaining to the Lorain, Ohio, facility, after recording an 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, 2021, no other asset groups were impaired
based on current projections. No further impairment was considered necessary or appropriate.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: justify; padding-bottom: 1.5pt">&#160;</td>
    <td style="white-space: nowrap; text-align: justify; padding-bottom: 1.5pt">&#160;</td><td style="text-align: justify; padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Net Tons</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Metric Tons</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>U.S.$ Cost<sup>(1)</sup></b></span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Cost<br/> U.S.$/MT</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Market<br/> U.S.$/MT<sup>(2)</sup></b></span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Market<br/>
 Value<sup>(1)</sup></b></span></td><td style="text-align: justify; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 10%; text-align: center"><span style="font-size: 10pt">12/31/2019</span></td><td style="width: 0.5%; text-align: justify">&#160;</td>
    <td style="white-space: nowrap; width: 22.5%; text-align: left">Coke inventory</td><td style="text-align: justify; width: 0.5%">&#160;</td>
    <td style="width: 0.5%; text-align: justify">&#160;</td><td style="width: 10%; text-align: right">150,509</td><td style="width: 0.5%; text-align: right">&#160;</td><td style="text-align: right; width: 0.5%">&#160;</td>
    <td style="width: 0.5%; text-align: right">&#160;</td><td style="width: 10%; text-align: right">136,541</td><td style="width: 0.5%; text-align: right">&#160;</td><td style="text-align: right; width: 0.5%">&#160;</td>
    <td style="width: 0.5%; text-align: right">&#160;</td><td style="width: 10%; text-align: right"><span style="font-size: 10pt">U.S.$99,932,739.59</span></td><td style="width: 0.5%; text-align: right">&#160;</td><td style="text-align: right; width: 0.5%">&#160;</td>
    <td style="width: 11%; text-align: right">U.S.$731.88</td><td style="text-align: right; width: 0.5%">&#160;</td>
    <td style="width: 0.5%; text-align: right">&#160;</td><td style="width: 9%; text-align: right"><span style="font-size: 10pt">U.S.$290.00</span></td><td style="width: 0.5%; text-align: right">&#160;</td><td style="text-align: right; width: 0.5%">&#160;</td>
    <td style="width: 0.5%; text-align: right">&#160;</td><td style="width: 9%; text-align: right"><span style="font-size: 10pt">U.S.$39,602,543.</span></td><td style="width: 0.5%; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center">2020</td><td style="text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: left">Sale of Coke</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">0</td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">0</td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">0</td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-size: 10pt">12/31/2020</span></td><td style="text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: left">Coke inventory</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">150,509</td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">136,541</td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">U.S.$99,932,739.59</span></td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">U.S.$731.88</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">U.S.$350.00</span></td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">U.S.$47,789,350.00</span></td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center">2021</td><td style="text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: left">Sale of Coke</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">0</td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">0</td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">0</td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-size: 10pt">12/31/2021</span></td><td style="text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: left">Coke inventory</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">150,509</td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">136,541</td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">U.S.$99,932,739.59</span></td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">U.S.$731.88</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">U.S.$465.50</span></td><td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">U.S.$63,559,835.50</span></td><td style="text-align: justify">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: justify">1)</td><td style="text-align: justify">In 2021 ,the applicable exchange rate was 20.52 per 1 U.S.
dollar. In 2020, the applicable exchange rate was 19.93 pesos per 1 U.S. dollar. In 2019, the applicable exchange rate was 18.87 pesos
per I U.S. dollar.</td>
</tr>
<tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify">(2)</td><td style="text-align: justify">Market price of Furnace coke quoted by Platts &#8220;SBB STEEL
MARKETS DAILY&#8221; - 66/65 CCSR - FOB N.China</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 48px">&#160;</td>
    <td style="text-align: justify; width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">our history of earnings;</span></td></tr>
  </table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 48px">&#160;</td>
    <td style="text-align: justify; width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">our history of capital expenditures;</span></td></tr>
  </table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 48px">&#160;</td>
    <td style="text-align: justify; width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the remaining useful lives of our primary assets;</span></td></tr>
  </table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 48px">&#160;</td>
    <td style="text-align: justify; width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">current and expected market and operating conditions; and</span></td></tr>
  </table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 48px">&#160;</td>
    <td style="text-align: justify; width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">our weighted average cost of capital.</span></td></tr>
  </table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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, 2020 and 2021, there was no impairment charge to other intangible assets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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, 2020 and 2021, there was no
impairment charge related to the San Luis facilities.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 69 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->65<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">As of December 31, 2021, the main key assumptions
used in the valuation models of the San Luis reporting unit are as follows:</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 48px">&#160;</td>
    <td style="text-align: justify; width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">discount rate: 12.7%; and</span></td></tr>
  </table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 48px">&#160;</td>
    <td style="text-align: justify; width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">sales: we estimate an increase in sales volume of approximately 31.22% in 2021, mainly attributable to the constant increase in volume due to the industries&#8217; growth. After 2023, no sales increases in volume terms are considered in the valuation model. For the years after 2022, we estimate only an increase in sales prices in line with estimated inflation.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>New Accounting Pronouncements</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">IASB has issued amendments to IFRS, which were enacted but some of
which are not yet effective:</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Amendments are effective as of 2022:</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In May 2020, the following amendments were issued:</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Reference to the conceptual framework</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in">IFRS 3.- Business Combinations, the amendments correspond only to refer
to the conceptual framework.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Onerous contracts: Cost of fulfilling a contract.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in">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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Property, plant and equipment: Revenues from the use previously foreseen</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in">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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Also in May 2020, annual improvements to IFRS Standards 2018-2020 were
issued, effective January 1, 2022.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">IFRS 1 First-time Adoption of International Financial Reporting Standards</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Purpose of improvement:</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Some options are established for the application of the Standards to
Subsidiaries as a first-time adopter of IFRS</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 70 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->66<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">IFRS 9 Financial Instruments.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Purpose of improvement:</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Amendments applicable as of 2023:</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In February 2021, the following amendments were issued:</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">IAS 1.- Presentation of financial statements, the modification is that
an entity must disclose its material information on accounting policies instead of its significant accounting policies.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">IAS 8.- Accounting policies, changes in accounting estimates and errors,
this standard is modified to clarify how entities must distinguish between changes in accounting policies and changes in accounting estimates.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In May 2021, the IASB issued an amendment to IAS 12.- Income Tax, which
clarifies the accounting for deferred tax on transactions that, at the time of the transaction, give rise to equal taxable temporary differences
and deductibles. In specific circumstances, entities are exempt from recognizing deferred taxes when they recognize assets or liabilities
for the first time. The amendments clarify that the exemption does not apply to transactions for which entities recognize both an asset
and a liability and that give rise to equal taxable and deductible temporary differences. This may be the case for transactions such as
leases and decommissioning, restoration and similar obligations. Entities are required to recognize deferred taxes on such transactions.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This Standard modifies IFRS 1.- Adoption for the first time of the
International Financial Reporting Standards, to establish that deferred taxes related to leases and dismantling, restoration and similar
obligations are recognized by those who adopt for the first time on the date of transition to International Financial Reporting Standards,
despite the exemption established in IAS 12.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">At the date of issuance of our consolidated financial statements, these
new standards have not had any effect on our financial information.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_008"></a></div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>Item&#160;6.  Directors, Senior Management and Employees</b></span></p><div>


</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>A. Directors and Senior Management</b></span></p><div>


</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Our Board of Directors</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217; 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&#8217; meeting appoints the new directors.
Under the Mexican Securities Market Law and our by-laws, 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&#8217; meeting may be contested by the CNBV. In compliance with our by-laws
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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 71 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->67<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Election of the Board of Directors</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">At each shareholders&#8217; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The current members of our
board of directors were nominated and elected to such position at the 2021 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our board of directors adopted
a code of ethics in December 2002.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Authority of the Board of Directors</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The board of directors is
our legal representative. The board of directors must approve, among other matters, the following:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">our general strategy;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">annual approval of the business plan and the investment budget;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">capital investments not considered in the approved annual budget for each fiscal year;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">proposals to increase our capital or that of our subsidiaries;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span 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&#8217; meeting;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">calling shareholders&#8217; meetings and acting on their resolutions;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">any transfer by us of shares in our subsidiaries;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span 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;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">determining how to vote the shares that we hold in our subsidiaries; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 47px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the exercise of our general powers in order to comply with our corporate purpose.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;s authority, our shareholders pursuant to decisions validly taken at a shareholders&#8217; meeting at all times may override the board.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 72 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->68<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Duty of Care and Duty of Loyalty</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our directors may be subject
to criminal penalties of up to 12 years&#8217; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 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&#8217; resolutions provided the resolutions do not violate applicable law.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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. &#8220;&#8212; Committees&#8221; below.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>



</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; border-bottom: Black 1.5pt solid; width: 88%; font-weight: bold">Name </td><td style="text-align: justify; padding-bottom: 1.5pt; width: 1%; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: justify">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Director&#160;<br/>
Since&#160;</b></span></td><td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Rufino Vigil Gonz&#225;lez</td><td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td><td style="text-align: center">2001</td><td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Ra&#250;l Arturo P&#233;rez Trejo</td><td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td><td style="text-align: center">2003</td><td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Luis Garc&#237;a Lim&#243;n</td><td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td><td style="text-align: center">2011</td><td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Rodolfo Garc&#237;a G&#243;mez de Parada</td><td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td><td style="text-align: center">2001</td><td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Alfonso Barrag&#225;n Galindo</td><td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td><td style="text-align: center">2019</td><td style="text-align: justify">&#160;</td></tr>
  </table><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Biographical Information of our Board of Directors</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b><i>Rufino Vigil Gonz&#225;lez</i>.
</b>Mr. Vigil was born in 1948. He is currently the chairman of our board of directors 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b><i>Ra&#250;l Arturo P&#233;rez
Trejo</i></b>. Mr. P&#233;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&#233;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 73 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->69<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b><i>Luis Garc&#237;a Lim&#243;n</i></b>.
Mr. Garc&#237;a was born in 1944. He was our chief executive officer and is still a member of our board of directors since 2011. From
1982 to 1990 he was general director of Compa&#241;&#237;a Sider&#250;rgica de Guadalajara, S.A. de C.V. (&#8220;<span style="text-decoration:underline">CSG</span>&#8221;),
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&#237;a was the director of electrical installation of a construction
company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b><i>Rodolfo Garc&#237;a
G&#243;mez de Parada</i></b>. Mr. Garc&#237;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b><i>Alfonso Barrag&#225;n
Galindo</i>. </b>Mr. Barrag&#225;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&#225;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Executive Officers</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; ">
    <td style="border-bottom: Black 1.5pt solid; width: 36%; font-weight: bold; text-align: left">Name</td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 35%; font-weight: bold; text-align: center">Position</td><td style="text-align: center; width: 1%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 26%; font-weight: bold; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Position<br/>
 Held Since</b>&#160;</p></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Rufino Vigil Gonz&#225;lez</td><td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">Chief Executive Officer</td><td style="text-align: justify">&#160;</td>
    <td style="text-align: center">2001</td><td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Mario Moreno Cortez</td><td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">Finance Coordinator</td><td style="text-align: justify">&#160;</td>
    <td style="text-align: center">2012</td><td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Armando Rueda Granados</td><td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">Chief Operating Officer</td><td style="text-align: justify">&#160;</td>
    <td style="text-align: center">2021</td><td style="text-align: justify">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b><i>Rufino Vigil Gonz&#225;lez</i>.
</b>Mr. Vigil was born in 1948. He is currently the chairman of our board of directors 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 for Simec.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b><i>Armando Rueda Granados</i>.
</b>Mr. Rueda was born in 1965. He is currently our chief operating officer. From 1998 to 2017, he has been working in several operational
departments, like machining and laminations. From 2017 to 2021, he worked as operational controller.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Role of Mr. Sergio Vigil Gonz&#225;lez:</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Mr. Sergio Vigil Gonz&#225;lez
is the chief executive officer of Industrias CH, which, together with its wholly-owned subsidiaries, currently hold approximately 1% 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.&#160;In
this function, Mr. Vigil directs business strategies for the Company, negotiates potential acquisitions and directs intercompany loans,
among other things.&#160;Our board of directors is aware of Mr. Vigil&#8217;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. Mr. Vigil is the brother of our controlling shareholder and chairman
of our board of directors, Rufino Vigil Gonz&#225;lez.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The business address of our
directors and executive officers is our principal executive headquarters.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 74 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->70<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>B. Compensation</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For the years ended December
31, 2021 and 2020, we paid no fees to our five directors, and the aggregate compensation our executive officers earned was approximately
Ps. 78.3 million and Ps. 90.6 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>C. Board Practices</b></span></p><div>


</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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&#8217; 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Committees</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Audit and Corporate Practices Committee</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our audit and corporate practices committee (&#8220;Audit
Committee&#8221;) is governed by our by-laws 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. The chairman of the audit and corporate practices committee is
elected by our shareholders&#8217; meeting, and the board of directors appoints the remaining members.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The audit and corporate practices committee is
currently composed of three members. Ra&#250;l Arturo P&#233;rez Trejo was appointed as chairman of the audit and corporate practices
committee at our annual ordinary shareholders&#8217; meeting held on April 23, 2021, and Alfonso Barrag&#225;n Galindo and Rodolfo Garc&#237;a
G&#243;mez de Parada were re-elected as members. Ra&#250;l Arturo P&#233;rez Trejo has been ratified as the &#8220;audit committee
financial expert.&#8221; In accordance with the bylaws of Grupo Simec, the Audit and Corporate Practices Committee is made up exclusively
of independent directors and a minimum of 3 members. The Chairman of said Committee is appointed by the Shareholders&#8217; Meeting, and the
rest of its members may be appointed by the Board of Directors.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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&#8217; meetings, (viii) supervising the activities
of our chief executive officer, (ix) providing an annual report to the annual shareholders&#8217; 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The chairman of the audit and corporate practices
committee, shall prepare an annual report to the annual shareholders&#8217; 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&#8217;
and directors&#8217; 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our audit and corporate practices committee met
at least quarterly in 2021.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>D. Employees</b></span></p><div>


</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">As of December 31, 2021, we had 5,331 employees
(3,177 were employed at our Mexico facilities, of whom 1,524 were unionized, 815 were employed at Republic facilities, of whom 620 were
unionized and 1,339 were employed at our Brazil plants, of whom 1,248 were unionized) compared to 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) in 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 75 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->71<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 47px">&#160;</td>
    <td style="text-align: justify; width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><i>Guadalajara facilities: </i>Sindicato de Trabajadores en la Industria Sider&#250;rgica y Similares en el Estado de Jalisco. The contract expires on February 18, 2022.</span></td></tr>
  </table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 47px">&#160;</td>
    <td style="text-align: justify; width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><i>Mexicali facilities</i>: Sindicato de Trabajadores de la Industria Procesadora y Comercializaci&#243;n de Metales de Baja California. The contract expires on January 15, 2022.</span></td></tr>
  </table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 47px">&#160;</td>
    <td style="text-align: justify; width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><i>Apizaco facilities</i>: Sindicato Nacional de Trabajadores de Productos Met&#225;licos, Similares y Conexos de la Rep&#250;blica Mexicana. The contract expires on January 15, 2022.</span></td></tr>
  </table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 47px">&#160;</td>
    <td style="text-align: justify; width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><i>Cholula facilities</i>: Sindicato Industrial &#8220;Acci&#243;n y Fuerza&#8221; de Trabajadores Metal&#250;rgicos Fundidores, Mec&#225;nicos y Conexos CROM del Estado de Puebla. The contract expires on January 31, 2022.</span></td></tr>
  </table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 47px">&#160;</td>
    <td style="text-align: justify; width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span 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&#225;nica, Similares y Conexos del Estado de San Luis Potos&#237; CTM, the contract expires on January 23, 2022.</span></td></tr>
  </table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We have had good relations with the unions in our
facilities. The collective bargaining agreements are renegotiated every two years, and wages are adjusted every year.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Republic is the only subsidiary of the Group which
offers other benefits and pension plans to their employees. Republic&#8217;s benefit plans to its employees are described below.&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Collective Bargaining Agreements</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">As of December 31, 2021, 76% of Republic&#8217;s workers
are covered by a collective bargaining agreement with the United Steelworkers (USW) that was extended in August 2019 through August 15,
2022.&#160; 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&#8217;s quarterly contributions to fund the Republic Retirement VEBA Benefit Trust
(the &#8220;Benefit Trust&#8221;) be reduced from U.S.$2.6 million (Ps. 53 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&#8217;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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">For the Mexican operations, approximately 48% of
the employees are under collective bargaining agreements, which expire as described above.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">For the Brazil operations, approximately 93% of
the employees are under collective bargaining agreements, with <i>Sindicato dos Metal&#250;rgicos de Pindamonhangaba, Moreira C&#233;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&#250;rgicas, Mec&#226;nicas, de Material El&#233;trico e Eletr&#244;nico do Estado do Espirito Santo </i>(plant
in Cariacica<i>), </i>which expires on September 30, 2022<i>.</i></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Defined Contribution Plans</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Steelworkers Pension Trust</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Company&#8217;s obligations to the plan are based
upon fixed contribution requirements. The Company contributes a fixed dollar amount of U.S.$1.68 (Ps. 34) per hour for each covered employee&#8217;s
contributory hours, as defined under the plan.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 76 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->72<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.5in"></td><td style="width: 0.25in; text-align: justify">-</td><td style="text-align: justify">Contributions to the SPT by the Company may be used to provide
benefits to employees of other participating employers;</td>
</tr></table><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.5in"></td><td style="width: 0.25in; text-align: justify">-</td><td style="text-align: justify">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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.5in"></td><td style="width: 0.25in; text-align: justify">-</td><td style="text-align: justify">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.</td>
</tr></table><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;s zone funding under the Pension Protection Act may be impacted.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Republic&#8217;s participation in the SPT for the annual
periods ended December 31, 2021 and 2020, is outlined in the table below.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.25in; text-indent: -0.25in; padding-bottom: 1.5pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Pension<br/>
    Protection Act<br/> Zone Status<sup>(a)</sup></b></span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Republic
                                            Steel Contributions</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>(U.S.$
                                            in thousands)</b>&#160;</span></p></td><td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Surcharge<br/>
    Imposed<sup>(c)</sup></b></span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; padding-left: 0.25in; text-indent: -0.25in; text-align: justify; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Pension&#160;Fund</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">EIN/
    Pension<br/> Plan Number</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">2021</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">2020</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>FIP/RP
    Status<br/>
    Pending/<br/>
    Implemented<sup>(b)</sup></b></span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">2021</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">2020</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">2021</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">2020</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Expiration
    of<br/> Collective<br/>
    Bargaining<br/> Agreement</span></td><td style="text-align: justify; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-indent: -0.25in; text-align: justify; width: 13.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: justify; width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 14%; text-align: justify"></td><td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: justify; width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 6%; text-align: justify"></td><td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: justify; width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 6%; text-align: justify"></td><td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: justify; width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 8%; text-align: justify"></td><td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: justify; width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 6%; text-align: justify"></td><td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: justify; width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 6%; text-align: justify"></td><td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: justify; width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 6%; text-align: justify"></td><td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: justify; width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 6%; text-align: justify"></td><td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: justify; width: 0.5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 15%; text-align: justify"></td><td style="width: 0.5%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Steelworkers
    Pension Trust</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">23-6648508/499</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Green</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Green</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">No</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">2,038</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">2,001</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">No</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">No</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">August
                                            15, 2022</span></td><td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  </table><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">(a)</span></td><td style="text-align: justify"><span style="font-size: 10pt">The zone status is based on
information that Republic received from the plan and is certified by the plan&#8217;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.</span></td>
</tr>
<tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify">&#160;</td><td style="text-align: justify">&#160;</td></tr>
<tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify"><span style="font-size: 10pt">(b)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Indicates if a financial improvement
plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented.</span></td>
</tr>
<tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify">&#160;</td><td style="text-align: justify">&#160;</td></tr>
<tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify"><span style="font-size: 10pt">(c)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Indicates whether there were
charges to Republic from the plan.</span></td>
</tr></table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 35.45pt">Republic has not been listed in the plans&#8217; Forms
5500 as providing more than five percent of the total contributions for any plan years.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 35.45pt">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 35.45pt">There have been no significant changes that affect
the comparability of 2021 and 2020 contributions.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 35.45pt">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VEBA Benefit Trust</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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 &#8220;qualified&#8221; 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. 53.3 million) to U.S.$0.25 million (Ps. 5 million) million per quarter, effective August 16, 2016.
Effective August 16, 2019, the extended agreement provides for profit sharing contributions based on the Company&#8217;s quarterly pretax income,
as defined in the labor agreement (&#8220;EBT&#8221;): 3% of EBT between $0 and $50 million per quarter and 4% of EBT over $50 million
per quarter. Effective July 1, 2022, the Company&#8217;s contribution to the Benefit Trust will be $4.00 per hour worked by USW represented
employees.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 35.45pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 35.45pt">For the years ended December
31, 2021 and 2020, the Company recorded expenses of Ps. 10.2 million (U.S.$0.5 million) and Ps. 21.9 million (U.S.$1.1 million), respectively,
related to the Benefit Trust.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 35.45pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 35.45pt">Republic recorded combined
expenses of Ps. 51.3 million (U.S.$2.5 million) and Ps. 61.8 million (U.S.$3.1 million) for the years ended December 31, 2021 and 2020,
respectively, related to the funding obligations of the Benefit Trust and SPT.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 35.45pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 35.45pt"></p><div>

</div><!-- Field: Page; Sequence: 77 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->73<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 35.45pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>401(k) Plans</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217; compensation. The Company funds contributions to this plan
each pay period based upon the participant&#8217;s age and service as of January&#160;first of each year. The amount of the Company&#8217;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&#8217;s matching 401(k) contributions. For the years ended December
31, 2021 and 2020, the Company recorded expense of Ps. 20.5 million <b>(</b>U.S.$1&#160;million) and Ps. 21.9 million <b>(</b>U.S.$1.1&#160;million),
respectively, related to this defined contribution retirement plan.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 35.45pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217; compensation. There are no Company contributions or employer matching contributions relating to these employees.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 35.45pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Profit Sharing Plans and Incentive Compensation
Plans</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; text-align: justify; margin: 0pt 0">The labor agreement includes a profit sharing plan to which Republic
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 EBIT over $75 million per quarter. For the year ended December 31, 2021, the Company recorded expenses of $0.5 million related to
the profit sharing plan. No expense was recorded during 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 35.45pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 35.45pt">Republic has a profit sharing
plan for all salaried and nonunion hourly employees. During 2021 and 2020, the profit sharing plan was based upon achieving certain inventory
and shipment targets. No expense was recorded during the years ended December 31, 2021 and in 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>E. Share Ownership</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Industrias CH and its direct
wholly-owned subsidiaries currently hold approximately 76.19% of our series B shares. On May 17, 2022, Rufino Vigil Gonz&#225;lez,
the chairman of our board of directors, owned, directly or indirectly, approximately 72% 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. &#8220;Major Shareholders&#8221; for the beneficial share ownership of Industrias CH.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_009"></a></div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>Item&#160;7.  Major Shareholders and Related Party Transactions</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>A. Major Shareholders</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As of May 17, 2022, we had
458,618,062 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Industrias CH and its direct
wholly-owned subsidiaries currently hold approximately 76.19% of our series B shares. As of May 17, 2022, Rufino Vigil Gonz&#225;lez,
the chairman of our board of directors, owned, directly or indirectly, approximately 72% of Industrias CH.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our major shareholders do not have voting rights
different from the rights of our other shareholders.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 78 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->74<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following table shows the ownership of our
series B shares as of December 31, 2021.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify; border-bottom: Black 1.5pt solid">Name of Shareholder</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number of<br/> shares<br/> owned</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">% of shares<br/> owned</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: justify">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: justify">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Industrias CH, S.A.B. de C.V</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">275,369,337</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">55.3</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Tuber&#237;as Procarsa, S.A. de C.V. <sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99,461,866</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20.0</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">Aceros y Laminados Sigosa, S.A. de C.V. <sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,377,776</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.9</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Joist Estructuras, S.A. de C.V. <sup>(2)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,188,406</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.2</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">Industrial de Herramientas CH, S.A. de C.V. <sup>(2)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,240,628</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.5</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Public Investors</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">74,876,510</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15.0</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Treasury Shares</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">35,194,691</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7.1</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">497,709,214</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">100</td><td style="padding-bottom: 4pt; text-align: left">%</td></tr>
  </table><div>




</div><p style="text-align: justify; margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="text-align: justify; margin-top: 0; margin-bottom: 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-size: 10pt">A subsidiary of Industrias
CH.</span></td>
</tr>
<tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify">&#160;</td><td style="text-align: justify">&#160;</td></tr>
<tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify"><span style="font-size: 10pt">(2)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Companies directly or indirectly
owned by members of the Vigil family.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">At April 8, 2022, 462,514,523
series B common shares were held in Mexico by approximately 45 shareholders who were record holders in Mexico (several shareholders were
not disclosed due to confidentiality) and 12 were ADR record holders in the United States of America. The ADR represent 1,622,691 series
B common shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>B. Related Party Transactions</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 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&#8217;s-length basis. See Note 18 to
our consolidated financial statements included herein for additional information.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><i>Loans to Related Parties</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our related party transactions
include loans made to the following related parties: Perfiles Comerciales Sigosa, S.A. de C.V. (&#8220;Sigosa&#8221;), Industrias CH, Proyectos
Comerciales el Ninzi, S.A. de C.V. (&#8220;Ninzi&#8221;), Operadora Compa&#241;&#237;a Mexicana de Tubos S.A de C.V., Compa&#241;&#237;a
Manufacturera de Tubos, S.A. de C.V. and Compa&#241;&#237;a Laminadora Vista Hermosa, S.A. de C.V.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><i>Sigosa Loan</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 Tuber&#237;as Procarsa, S.A. de C.V. (&#8220;Procarsa&#8221;), 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&#8217;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&#233;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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. As of December 31, 2021, there is a balance pending collection
derived from loan interest for $154,605 (USD $7,536,068), (balance pending
collection as of December 31, 2020 $150,233).&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 79 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->75<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><i>Ninzi Loan</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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. (&#8220;CVG&#8221;)
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&#233;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><i>Other Loans to Related
Parties</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; text-align: justify; margin: 0pt 0">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, 2021, the outstanding amount, including interest, was Ps.$915,553,
and as of December 31, 2020, the outstanding amount was Ps.$858,510. As of December 31, 2021, interest collected from Industrias CH was
Ps.$34,400, and as of December 31, 2020, was Ps.$41,000. In pesos $186,752 plus interest of $59,054, plus VAT of $9,449, resulting in
a total of $255,255 (as of December 31, 2020, the loan was $186,752 plus interest of $49,404, plus VAT of $7,905, resulting in a total
of $244,061).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As of December 31, 2021, we
have accounts receivable from related parties of U.S. $44.6 million (Ps. 915.6 million). Additionally, we have another account receivable
with Industrias CH in the amount of U.S. $31.6 million ($ Ps. 648.3 million), relating to ISR (<i>Impuesto sobre la renta</i>, or income
taxes) balances recoverable from certain subsidiaries that until 2013 were consolidated for tax purposes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In 2018, the Company entered
into a loan agreement with Operadora Compa&#241;&#237;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In 2018, the Company entered
into a loan agreement with Compa&#241;&#237;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In 2018, the Company entered
into a loan agreement with Compa&#241;&#237;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 </span>was Ps.$154,605, and as of December 31, 2021, the outstanding amount was Ps.$150,233.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 80 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->76<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Loans from Related Parties</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#233;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&#233;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Purchases and Sales</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">From time to time, we purchase
and/or sell steel products, primarily &#8220;billet,&#8221; to Industrias CH and its affiliates. In 2019, 2020 and 2021 such purchases totaled,
Ps. 438 million, Ps. 0 million, and Ps. 0 million, respectively. In addition, in 2019, 2020 and 2021 we sold Ps. 250 million, Ps. 0 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As of December 31, 2021, we
have accounts payable corresponding to the purchase of finished products from the following related parties: Sigosa Aceros, S.A. de C.V.
in the amount of Ps.48.0 million, Ferrovisa, S.A. de C.V. in the amount of Ps. 7.5 million, Aceros y Laminados Sigosa, S.A. de C.V. in
the amount of Ps. 7.2 million, Industrias CH in the amount of Ps. 214.3 million, Comercializadora Sigosa, S.A. de C.V. in the amount of
Ps. 2.5 million, Operadora de Perfiles Sigosa, S.A. de C.V. in the amount of Ps. 2.0 million, Operadora Pytsa Industrial, S.A. de C.V.
in the amount of Ps. 11.6 million, Perfiles Comerciales Sigosa, S.A. de C.V. in the amount of Ps. 3.8 million, Compania Manufacurera de
Tubos, S.A. de C.V. in the amount of Ps. 7.2 million, Compania Laminadora Vista Hermosa, S.A. de C.V. in the amount of Ps. 0.4 million,
Operadora Compa&#241;&#237;a Mexicana de Tubos, S.A. de C.V. in the amount of Ps.7.1 million and other related parties in the amount
of Ps.1.2 million.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Service Agreements</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 2019, 2020 and 2021, we paid Ps. 24 million, Ps. 199 million and Ps. 113 million,
respectively, to Industrias CH.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>C. Interests of Experts and Counsel</b></span></p><div>


</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_010"></a></div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>Item&#160;8.
Financial Information</b></span></p><div>


</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>A. Consolidated Statements and Other Financial Information</b></span></p><div>


</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">See Item 18. &#8220;Financial Statements&#8221; and
&#8220;Index to Financial Statements.&#8221;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Legal Proceedings</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Mexico</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#243;n Nacional Bancaria y de Valores</i> (National
Banking and Securities Commission) (the &#8220;CNBV&#8221;), 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 &#8220;LMV&#8221;).
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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 81 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->77<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On January 6, 2021, a preliminary
dumping rate of 66.7% was imposed on our exports of rebar to the United States of America; following the U.S. Department of Commerce&#8217;s
physical review carried out at our San Luis Potos&#237; plant, arguing deficiencies and adverse facts during the information process.
Such dumping rate is being challenged by our lawyers. As of May 11, 2022, our lawyers state that the dispute is in its early stage and
no outcome is possibly predicted.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>United States of America and Canada</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;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&#8217;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 2021 or 2020 recognizing the assessment or any estimated settlement amount.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 20-F form 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.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The external auditors of Marcelo
de los Santos y C&#237;a., S.C., who reviewed the 2021 financial statements gave an unqualified opinion on this matter.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The tax authorities in the
United States of America have the right to review the previous three years and could determine differences in taxes payable, plus corresponding
adjustments, surcharges and fines.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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. This was solved favorably during the year ended December 31, 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our operations in the United
States of America 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><i>California Department of
Toxic Substances Control, DTSC</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In September 2002, the Department
of Toxic Substances Control (DTSC) inspected Pacific Steel&#8217;s (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 neighbor&#8217;s 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 the Hazardous Waste Control Laws in the State of California and imposed an obligation to make necessary
changes to the location. On July 26, 2004, DTSC filed a Complaint for Civil Penalties and Injunctive Relief against PS in San Diego Superior
Court. On July 26, 2004, the court issued a judgment, whereby PS was obligated to pay U.S.$235,000 (Ps. 5 million). This payment was made
by PS in 2004 and 2005.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 82 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->78<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 was satisfied with the compliance of PS on those
issues. On October 19, 2010 the technical division of the DTSC recommended to the enforcement division of DTSC that it impose significant
penalties upon PS as a result of such infractions. &#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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, in November 2011, the Mexicali plant began the process of importing raw soil for
final disposal in a secure landfill based in Nuevo Le&#243;n, once the metal content was separated, which metal content is used as raw
material in the smelting process.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 to date they have not granted permits.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Therefore, on April 9, 2015,
a letter from the California Attorney General Department of Justice (Attorney General) was received pursuant to which PS was required,
in the absence of obtaining permission from the Mexican authorities, to present a program for transporting the pile of contaminated soil
classified as RCRA to an authorized confinement in the United States of America at the latest on April 22, 2015. This letter warned that
PS must ship the stack 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On July 23, 2015, the Attorney General denied the
extension requested by PS and demanded the immediate shipment of the RCRA stack to an authorized landfill. PS began transporting the 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On January 5, 2016, the Attorney General
and PS filed 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.5in"></td><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">PS must pay U.S.$138,000 as
a civil penalty for alleged violations of the 2004 Corrective Action Consent Agreement.&#160;&#160;PS has made all of the required payments
to DTSC as of December 31, 2017.</span></td>
</tr></table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.5in"></td><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">PS agreed to remove the RCRA
stack and send it to an approved landfill. The Judgment indicates that the Company complied with this commitment by October 2, 2015.</span></td>
</tr></table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.5in"></td><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">After removing the RCRA stack,
the Company must take samples of the soil in the area where the stack of land was located. Samples were taken and the results indicate
that the soil had pollution levels which, although not equal to those of the RCRA stack, exceed the limits set by the State of California.
On April 7, 2016, the Attorney General and DTSC demanded that the Company remove the soil 10 feet across and 2 feet deep on the perimeter
of the area where the stack of RCRA land was located and dispose of it in an approved confinement. On August 5, 2016, DTSC informed PS
that it did not need to remove the soil in the vicinity of the former RCRA stack that exceeds California hazardous waste standards.&#160;&#160;Instead,
PS and DTSC entered 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&#8217;s compliance with the Consent Judgment.&#160;&#160;This Agreement was extended in August 10, 2018, for an additional
period of two years, effective December 2018 and ending August 10, 2020.</span></td>
</tr></table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.5in"></td><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">PS shall continue to meet the
conditions of the final judgment, the corrective measures, and all tasks arising therefrom, which were entered in the same court in 2004.
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.&#160;&#160;As of December 31, 2021, it is not yet clear what the appropriate remedy will be, when the
CMS will be completed, how long remediation will take, and how much it will cost.</span></td>
</tr></table><div>
</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Environmental Liabilities</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As is the case with most steel
producers in the United States of America, we could incur significant costs related to environmental compliance activities and remediation
stemming from historical waste management practices or other environmental issues at Republic&#8217;s facilities. At December 31, 2021 and 2020,
we had a reserve to cover probable environmental liabilities totaling Ps. 51.3 million (U.S.$2.5 million) and Ps. 49.8 million (U.S.$2.5
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, 2021 and 2020, the current and non-current portions,
Ps. 20.5 million (U.S.$1 million) and Ps. 19.9 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&#8217;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&#8217;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&#8217;s future
financial performance.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 83 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->79<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Brazil</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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. In March 2021, it was agreed with the actor
to terminate the matter by paying U.S. $450,000, after several date changes, the payment was made on July 8, 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt -0.5in; text-align: justify; text-indent: 0.5in"><b>Dividends and Dividend
Policy</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">It has not been our policy to consistently pay dividends. 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. 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&#8217; and holders of ADS&#8217; rights to receive dividends and
the conditions to declare and pay dividends, see Item 10.B. &#8220;Memorandum and Articles of Association &#8211; Dividends and Distributions.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>B. Significant Changes</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_011"></a></div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>Item&#160;9.
The Offer and Listing</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our series B shares are listed
on the Mexican Stock Exchange under the ticker symbol &#8220;SIMEC B&#8221; and the ADSs are listed on the NYSE American under the ticker
symbol &#8220;SIM.&#8221; 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.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_012"></a></div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>Item &#160;10. Additional Information</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>A. Share Capital</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>B. Memorandum and Articles of Association</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 84 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->80<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Board of Directors</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217; 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&#8217;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&#8217;s by-laws or by resolution of the shareholders&#8217;
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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;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&#8217;s by-laws, by resolution of the
shareholders&#8217; meeting or otherwise, nor may indemnification provisions or insurance policies cover such liability.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our directors may be subject
to criminal penalties of up to 12 years&#8217; 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&#8217; 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&#8217;s absence) an alternate director.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Voting Rights and Shareholders&#8217; Meetings</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">our transformation from one type of corporation to another;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span 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;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">any merger or corporate spin-off in which we are not the surviving entity;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">our dissolution or liquidation;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">cancellation of the registration of our shares with the National Registry of Securities; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span 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.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 85 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->81<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Under Mexican law and our
by-laws, we may hold three types of shareholders&#8217; meetings: ordinary, extraordinary and special. Ordinary shareholders&#8217; meetings are those
called to discuss any issue not reserved for extraordinary shareholders&#8217; meeting. An annual ordinary shareholders&#8217; 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&#8217;s report
on our financial statements, the chief executive officer&#8217;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&#8217;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&#8217;
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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Extraordinary shareholders&#8217;
meetings are those called to consider any of the following matters:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">voluntary dissolution of the company;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">an increase or decrease in a company&#8217;s minimum fixed capital;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">change in corporate purpose or nationality;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">any transformation, merger or spin-off involving the company;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">any stock redemption or issuance of preferred stock or bonds;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the cancellation of the listing of our shares with the National Securities Registry or on any stock exchange;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">any other amendment to our by-laws; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">any other matters for which applicable Mexican law or our by-laws specifically require an extraordinary meeting.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Special shareholders&#8217; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Shareholders&#8217; meetings are
required to be held in our corporate domicile, which is Guadalajara, Jalisco. Calls for shareholders&#8217; 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&#8217; meeting to discuss the matters 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Calls for shareholders&#8217; 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&#8217; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">To be admitted to any shareholders&#8217;
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&#8217; meeting by one or more attorneys-in-fact, and these representatives
may not be one of our directors. Representation at shareholders&#8217; meetings may be substantiated pursuant to general or special powers of
attorney or by a proxy executed before two witnesses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 86 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->82<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">At or prior to the time of
the publication of any call for a shareholders&#8217; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Quorum</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Extraordinary shareholders&#8217;
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&#8217; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>No Right of Redemption</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Registration and Transfer</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Dividends and Distributions</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">At the annual general ordinary
shareholders&#8217; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 87 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->83<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">A shareholder&#8217;s entitlement
to uncollected dividends lapses within five years following the stated payment date, in favor of us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For additional tender offer
and insider trading rules applicable to our securities pursuant to Mexican Law, see &#8220;Market Information.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Changes in Capital Stock</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Increases and reductions of
our share capital must be approved at an ordinary or extraordinary shareholders&#8217; meeting, subject to the provisions of our by-laws and
the Mexican Corporations Law.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our capital stock may be reduced
by resolution of a shareholders&#8217; 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 &#8220;&#8212;Voting Rights and Shareholders&#8217;
Meetings&#8221; above, or by repurchase of our own stock in accordance with the Mexican Securities Market Law, see &#8220;Share Repurchases&#8221;
below.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Share Repurchases</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We may choose to acquire our
own shares through the Mexican Stock Exchange on the following terms and conditions:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the acquisition must be carried out through the Mexican Stock Exchange;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span 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;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the acquisition must be carried out against our net worth (stockholder&#180;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.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the amount and price paid in all share repurchases must be made public;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span 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;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span 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</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span 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.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 88 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->84<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217; meeting during such period.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217; meeting or board resolution. As such, the provisions of Article 132 of
the Mexican Corporations Law do not apply.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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, and we
did not resold any. 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. At December 31, 2021, we had 35,194,691 treasury shares. In 2021, we did not register a gain or loss in the repurchase of shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Ownership of Capital Stock by Subsidiaries</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Delisting</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Other Provisions</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;s meeting that includes:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span 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;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">a report explaining the principal accounting and information policies and criteria followed in the preparation of the financial information;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">a statement of the financial condition of the company at the end of the fiscal year;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span 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&#8217;s financial condition and capital stock during the preceding year;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">a report of the chief executive officer on the operations of the company during the preceding year;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">a report of the fulfillment of the company&#8217;s tax obligations of the last fiscal year;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">a report of the Audit Committee with respect to the preceding year; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the notes which are required to complete or clarify the above mentioned information.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 89 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->85<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Shareholders&#8217; 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&#8217; 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&#8217;s vote.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217; meeting at which the liquidation resolution is made, will appoint one or more liquidators.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#243;n Extranjera)</i>.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Forfeiture of Shares</i>.
As required by Mexican law, our by-laws provide that &#8220;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.&#8221; 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&#8217;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Duration</i>. Our existence
under our by-laws is indefinite.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Certain Differences between Mexican and U.S.
Corporate Law</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Independent Directors</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 90 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->86<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 of America 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Audit-Committee</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 &#8220;Item
6. Directors, Senior Management and Employees&#8212;C. Board Practices&#8212;Committees&#8212;Audit and Corporate Practices Committee.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Mergers, Consolidations,
and Similar Arrangements</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217; meeting, unless the company&#8217;s by-laws impose a</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Anti-Takeover Provisions</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; font-size: 10pt; text-align: justify">&#160;</td>
    <td style="width: 24px; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="font-size: 10pt; text-align: justify"><span 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;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span 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</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span 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&#8217; meeting by at least 66.67% of the voting stock which is not owned by the interested shareholder.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 91 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->87<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Shareholders&#8217; Suits</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Process must be served on
the defendant personally, or, in the defendant&#8217;s absence, process can be served by a judicial officer on the defendant&#8217;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Shareholder Proposals</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Calling of Special Shareholders&#8217;
Meetings</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;
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&#8217; 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&#8217; meeting if no meeting has been held for two consecutive years or if matters to be dealt with
at an ordinary shareholders&#8217; meeting have not been considered.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Delaware law permits the board
of directors or any person who is authorized under a corporation&#8217;s certificate of incorporation or by-laws to call a special meeting of
shareholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Cumulative Voting</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Under Mexican law, cumulative
voting for the election of directors is permitted.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Staggered Board of Directors</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 92 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->88<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Approval of Corporate Matters
by Written Consent</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217; meeting. The board of directors may also approve matters by unanimous written consent.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217; meeting at which all voting shares were present and voted.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Amendment of Certificate
of Incorporation</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Under Mexican law, it is not
possible to amend a company&#8217;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&#8217;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Amendment of By-laws</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Under Mexican law, amending
a company&#8217;s by-laws requires shareholder approval at an extraordinary shareholders&#8217; meeting. Mexican law requires that at least 75% of
the shares representing a company&#8217;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&#8217;s outstanding capital stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt"><b>C.</b></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><b>Material Contracts</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">None.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt"><b>D.</b></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><b>Exchange Control</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt"><b>E.</b></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><b>Taxation</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 &#8220;non-Mexican holder&#8221; (as defined below) that is an individual citizen or resident of the United States
of America, a corporation created or organized in or under the laws of the United States of America 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 of America is able to exercise primary supervision over the administration of the trust and one or more
United States of America 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 &#8220;U.S. holder&#8221;), 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 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 93 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->89<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The summary is based upon
the federal income tax laws of the United States of America 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 of America and Mexico and protocol thereto (the &#8220;Tax Treaty&#8221;),
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 &#8220;IRS&#8221;) 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For purposes of this summary,
the term &#8220;non-Mexican holder&#8221; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 &#8220;center of vital interests&#8221; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Taxation of Dividends</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Mexican Tax Considerations</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 2021.
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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 2021, or at the rate mentioned above, as the case may be.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 94 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->90<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>U.S. Federal Income Tax
Considerations</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 &#8220;qualified
dividends.&#8221; 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 (&#8220;PFIC&#8221;) and (B) (i) we are eligible for the benefits of a comprehensive income tax treaty with the United States of
America 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 of America. 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 of America 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;s U.S. federal income tax liability. Dividend income generally will constitute foreign
source &#8220;passive category income&#8221; or, in the case of certain U.S. holders, &#8220;general category income&#8221; for U.S. foreign
tax credit purposes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Taxation of Dispositions of Shares or ADSs</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Mexican Tax Considerations</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 2021 of gains realized from
the disposition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 95 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->91<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>U.S. Federal Income Tax
Considerations</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;s 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Other Mexican Taxes</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Passive Foreign Investment Company (PFIC) </i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 2019, 2020 and 2021 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>U.S. Backup Withholding Tax and Information
Reporting Requirements</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 of America
(and in certain cases, outside the United States of America), 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&#8217;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Foreign Account Tax Compliance Act (&#8220;FATCA&#8221;)</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 &#8220;pass-through&#8221; 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 &#8220;pass-through&#8221; payments no earlier than the date that is two years after publication of final U.S. Treasury Regulations
defining the term &#8220;foreign pass-through payments.&#8221; Prospective investors should consult their own tax advisors regarding FATCA
and its effect on them.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 96 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->92<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt"><b>F.</b></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><b>Dividends and Paying Agents</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt"><b>G.</b></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><b>Statements by Experts</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt"><b>H.</b></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><b>Documents on Display</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt"><b>I.</b></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><b>Subsidiary Information</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_013"></a></div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>Item
11. Quantitative and Qualitative Disclosures About Market Risk</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 4% lower than the Mexico&#8217;s inflation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 have in the past, and may in the future, used derivative
financial instruments, which 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&#8217;
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&#8217;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. As of December 31, 2021, we did not have natural gas cash-flow exchange contracts or swaps.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Market Risk Measurement</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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, 2021 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 97 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->93<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Interest Rate Exposure</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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, 2021. 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Currency Rate Exposure</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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, 2021 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_014"></a></div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>Item 12.&#160; Description of Securities Other than Equity Securities</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt"><b>A.</b></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><b>Debt Securities</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt"><b>B.</b></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><b>Warrants and Rights</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt"><b>C.</b></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><b>Other Securities</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt"><b>D.</b></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><b>American Depositary Shares</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Fees and Charges</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="text-align: justify; border-bottom: Black 1.5pt solid; width: 49%"><span style="font-size: 10pt"><b>Depositary service</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 2%">&#160;</td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid; width: 49%"><span style="font-size: 10pt"><b>Fee payable by ADR holders</b></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">Issuance and delivery of ADSs, including issuances resulting from a distribution of shares or rights or other property </span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">Up to U.S.$5.00 per 100 ADSs (or portion thereof) </span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Cancellation of ADSs for the purpose of withdrawal, including if the deposit agreement terminates</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">Up to U.S.$5.00 per 100 ADSs (or portion thereof)</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">Distribution of securities distributed to holders of deposited securities which are distributed by the depositary to ADS registered holders</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span 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</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Registration for the transfer of shares</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">Registration or transfer fees that may from time to time be in effect</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">Cash distribution fees</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">U.S.$0.02 or less per ADS</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Depositary services</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">U.S.$0.02 or less per ADS</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 98 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->94<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Fees and Payments by the Depositary to the Company</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Fees Incurred in Past Annual Period</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We did not receive any reimbursement from the depositary
in 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Fees to be Paid in the Future</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>


</div><!-- Field: Page; Sequence: 99 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->95<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-transform: uppercase"><b>&#160;</b></span></p><div>

</div><div><a id="a_015"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="text-transform: uppercase"><b>PART
II&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><span style="text-transform: uppercase"><b>&#160;</b></span></p><div>

</div><div><a id="a_016"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><span style="font-size: 10pt"><b>Item
13. Defaults, Dividends Arrearages and Delinquencies</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">None.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_017"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><span style="font-size: 10pt"><b>Item
14.&#160; Material Modifications to the Rights of Security Holders and Use of Proceeds</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">None.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_018"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><span style="font-size: 10pt"><b>Item
15.&#160; Controls and Procedures</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-size: 10pt"><b>A.</b></span></td>
    <td><span style="font-size: 10pt"><b>Disclosure Control and Procedures</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 internal
control over financial reporting was not effective, bearing in mind the weaknesses in our internal control over financial reporting discussed
below.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><b>B.</b></td><td style="text-align: justify"><b>Management&#8217;s Annual Report on Internal Control over Financial
Reporting</b></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 Exchange Act,
and for its assessment of the effectiveness of internal control over financial reporting. In making this assessment, it used the criteria
established in the Internal Control Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
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
with respect to financial statement preparation and presentation. Also, projections of any evaluation of 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 deteriorate.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The effectiveness of our internal
control over financial reporting as of December 31, 2021 has been audited by Marcelo de los Santos y C&#237;a., S.C., a member of Moore
Global Network, 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our management was able to
assess the effectiveness of our internal control over financial reporting as of December 31, 2021. 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 only the following internal control material weaknesses
(mainly related to Information Technology); and therefore determined that internal controls over financing reporting were not effective
on December 31, 2021. </p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Deficiencies detected at group level:</p><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">Information Technology (IT) environment monitoring is not
adequate and there are deficiencies in controls.</td>
</tr></table><div>

</div><p style="text-align: justify; margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">Lack of implementation of Disaster Recovery Plan for IT environment.</td>
</tr></table><div>

</div><p style="text-align: justify; margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">Lacks of documented plan with respect to the continuity of
trade operations in the event of a disruption of the information technology environment.</td>
</tr></table><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Deficiencies detected in Mexico segment:</p><div>

</div><p style="text-align: justify; margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">Fails in IT controls related to system access and segregation
of duties.</td>
</tr></table><div>

</div><p style="text-align: justify; margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">General information technology controls have not been monitored
and implemented in a timely and adequate manner.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Deficiencies detected in Brazil segment:</p><div>

</div><p style="text-align: justify; margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">There is no adequate staff to define the appropriate accounting
and tax treatment of complex or unusual operations.</td>
</tr></table><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Deficiencies detected in United States segment:</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify">Fails in IT controls related to: Systems applications access
for new and former employees, lack of detailed review of accesses and privileges, lack of security information policies and lack of detailed
testing to mitigate unacceptable risks.</td>
</tr></table><div>

</div><!-- Field: Page; Sequence: 100 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->96<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><b>C.</b></td><td style="text-align: justify"><b>Attestation Report of the Independent Registered Public Accounting
Firms</b></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span><b>Report of Independent Registered
Public Accounting Firm</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">To the Board of Directors and</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Stockholders of Grupo Simec, S.A.B. de C.V.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Opinion on Internal Control over Financial Reporting</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We have audited Grupo Simec,
S.A.B. de C.V., and subsidiaries (the Company&#8217;s) internal control over financial reporting as of December 31,2021, based on criteria
established in <i>Internal Control&#8212;Integrated Framework</i> issued by the Committee of Sponsoring Organizations of the Treadway
Commission (2013 framework). (The COSO criteria). In our opinion, because of the effect of the material weaknesses described below 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, 2021, based on criteria established in <i>Internal Control&#8212;Integrated Framework (2013)</i> issued by COSO.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">A material weakness is a control
deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility
that a material misstatement of the Company&#8217;s annual or interim financial statements will not be prevented or detected on a timely
basis. We have identified the following material weaknesses that has been identified as a material weakness in the accompanying Management&#180;s
Report:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The group level:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt 0; text-align: justify">- Control monitoring concerning the Company&#8217;s
IT environment is inadequate and identified control deficiencies are not resolved in timely manner.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">- The Company lacks an appropriate disaster recovery
plan, and there may not be sufficient documentation for a rapid recovery in the case of an incident.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">- The Company lacks documented plan with respect
to the continuity of trade operations in the event of a disruption of the information technology environment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">M&#233;xico segment:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">- The segment lacks effective information technology
controls related to systems access, functional access within the systems, and segregations of duties.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">- The segment&#8217;s general information technology
controls have not been monitored and implemented in a timely and adequate manner.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Brazil segment:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">-Lack of enough efforts to be applied in studying
and defining the most appropriate accounting and tax treatment of complex or unusual transactions with relevant impact on the financial
reportings, what should include listening to the opinion of external experts as necessary so that the best decisions are made and in the
shortest possible time. Also, within the same context, lack of technical training to be offered to the company&#8217;s accounting and tax teams
for this kind of transactions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">United States segment:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">- (1) The lack of effective IT controls related
to system access concerning former employees and verification that new employees are granted appropriate levels of system access; (2)
The failure to conduct detailed access and privilege review; (3) The lack of a detailed overall information security policy, network diagram
and inventory of assets and software on the system; (4) The absence of vulnerability or penetration testing performed at the Company;
(5) The lack of centralized keycard access to all Company server rooms; and (6) An information technology risk assessment detailing known
risks to the organization and mitigating controls or internal testing to combat unaccepted risks.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We also have audited, in accordance with the standards
of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated statements of financial position of the Company
as of December 31, 2021, 2020 and 2019, the related consolidated statements of comprehensive income (loss), changes in Stockholders&#180;equity,
and cash flows for each of the three years in the period ended December 31, 2021, and the related notes (collectively referred to as the
&#8220;consolidated financial statements&#8221;). These material weaknesses were considered in determining the nature, timing, and extent
of audit tests applied in our audit of the December 31, 2021, consolidated financial statements, and this report does not affect our report
dated May 17, 2021, which expressed an unqualified opinion thereon.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 101 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->97<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Basis for Opinion</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company&#8217;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&#8217;s Annual Report on Internal Control over Financial Reporting.
Our responsibility is to express an opinion on the Company&#8217;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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">Our audit 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 and performing such other procedures as we considered necessary in the circumstances. We
believe that our audit provides a reasonable basis for our opinion.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Definition and Limitations of Internal Control over Financial Reporting</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">A company&#8217;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&#8217;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&#8217;s assets that could have a material effect on the financial statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 40%; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marcelo de los Santos y C&#237;a., S.C.</span></td>
    <td style="width: 60%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Member of Moore Global Network Limited</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="font-size: 10pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Carlos de los Santos Anaya</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">San Luis Potos&#237;, S.L.P., M&#233;xico</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 17, 2021</span></td>
    <td>&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 102 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->98<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt"><b>D.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>Changes in Internal Control
Over Financial Reporting</b></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As a result of the effectiveness
assessment of our internal controls for the year ended December 31, 2021, taking into account the deficiencies identified during that
period, our senior management is engaged in implementing monitoring and updating plans and procedures to address these deficiencies, with
particular attention to those related to Information Technology environment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our efforts will begin looking for alternatives to solve deficiencies
on information technology environment. The Brazil segment will hire an external advisor to assist us with complex accounting and tax treatments,
or unusual transactions with relevant impact on the financials reporting.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_019"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><span style="font-size: 10pt"><b>Item
16. Reserved</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_020"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><span style="font-size: 10pt"><b>Item
16A. Audit Committee Financial Expert</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our board of directors has
determined that it has at least one &#8220;audit committee financial expert,&#8221; as defined in Item 16.A of Form 20-F, serving on the
Audit Committee. Ra&#250;l Arturo P&#233;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&#233;rez&#8217;s
experience and understanding with respect to certain accounting and auditing matters. For more information about Mr. Trejo&#8217;s relevant
experience see Item 6.A. &#8220;&#8212; Directors and Senior Management.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The designation does not impose
on Mr. P&#233;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&#233;rez
is &#8220;independent&#8221; as such term is defined in the listing standards of the NYSE American.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_021"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><span style="font-size: 10pt"><b>Item
16B. Code of Ethics</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 2020 and 2021, 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><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 103 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->99<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_022"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><span style="font-size: 10pt"><b>Item
16 C. Principal Accountant Fees and Services</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our Audit Committee has engaged
Marcelo de los Santos y C&#237;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, 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Audit Fees</i>. We paid
Ps. 12.3 million (U.S.$0.6 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, 2021, 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.$0.32 million) in fees to Doeren Mayhew &amp;
Co. 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 of America segment for the year ended December 31, 2021. 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 of America segment for the year ended December 31,
2020. 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, 2021. 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.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>Audit Related Fees</i>. In 2021 and 2020, we
did not incur any expenses associated with audit related fees.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>Tax Fees</i>. In 2021 and 2020, we did not incur
any expenses associated with tax compliance.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>Other Fees</i>. We paid no other fees to Marcelo
de los Santos y C&#237;a. S.C., Moore Global Network Limited or Moore Global Lima Lucchesi in 2021 and 2020.</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Audit Committee approved all of the services
incurred in 2020 and 2021, described as &#8220;Audit Fees,&#8221; &#8220;Audit Related Fees,&#8221; &#8220;Tax Fees,&#8221; and &#8220;Other
Fees,&#8221; in accordance with our policy on auditor independence.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_023"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><span style="font-size: 10pt"><b>Item
16D. Exemptions from the Listing Standards for Audit Committees</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_024"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><span style="font-size: 10pt"><b>Item
16E. Purchases of Equity Securities by the Issuer and Affiliated Purchasers</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Neither we nor any affiliated purchasers made any equity security purchases
during 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_025"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><span style="font-size: 10pt"><b>Item
16F. Change in Registrant&#8217;s Certifying Accountant</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 104 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->100<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_026"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><span style="font-size: 10pt"><b>Item
</b></span><b>16G. <span style="font-size: 10pt">Corporate Governance</span></b></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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 &#8220;independent&#8221; 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 &#8220;independent.&#8221; 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&#8217; 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><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217;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.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Under Mexican law, we must
be audited by an independent public accountant that has received a &#8220;quality control review,&#8221; 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&#250;blicos, A.C.</i>).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><i>Quorum Requirements and
Shareholders&#8217; 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&#8217; 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&#8217;
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 &#8220;L&#8221; 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&#8217; meeting. Currently there are no Class II Series &#8220;L&#8221;
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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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&#8217; and executive
officers&#8217; conduct is subject to the applicable provisions of the Mexican Securities Market Law and the regulations issued by the CNBV.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_027"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><span style="font-size: 10pt"><b>Item
16H. Mine Safety Disclosure</b></span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_031"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0"><b>Item 16I. Disclosure Regarding Foreign Jurisdictions
that Prevent Inspections</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>


</div><!-- Field: Page; Sequence: 105 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->101<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-transform: uppercase"><b>&#160;</b></span></p><div>

</div><div><a id="a_028"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="text-transform: uppercase"><b>PART
III&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><span style="text-transform: uppercase"><b>&#160;</b></span></p><div>

</div><div><a id="a_029"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>Item 17. Financial Statements</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">See &#8220;Item 18&#8212;Financial Statements.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><div><a id="a_030"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>Item 18. Financial Statements</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">See our Consolidated Financial Statements beginning
on page F-1.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_032"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>Item 19. Exhibits</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; width: 9%"><span style="font-size: 10pt">Exhibit<br/>
Number</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 90%"><span style="font-size: 10pt">Item</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">1.1</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="f20f2021ex1-1_gruposimec.htm">Amended and Restated Bylaws (<i>estatutos sociales</i>) of the registrant.</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">2.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/887153/000101915503000072/simecda.htm">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.**</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">2.2</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/0000887153/000101915503000072/simecda.htm">Form of American Depositary Receipt.**</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">2.3</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="f20f2021ex2-3_gruposimec.htm">Description of American Depositary Receipts.</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">4.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/887153/000088237706003653/p06-1602ex10_1.htm">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.*</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">4.2</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/887153/000088237707000028/d601986_ex10-2.htm">2007-2008 Rounds Supply Agreement by and Between Republic, Inc. and United States of America Steel Corporation.*</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">4.3</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/887153/000089109208003333/e32100ex10-3.txt">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.***</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">8.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="f20f2021ex8-1_gruposimec.htm">List of subsidiaries, their jurisdiction of incorporation and names under which they do business.</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">12.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="f20f2021ex12-1_gruposimec.htm">Certification of principal financial officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">12.2</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="f20f2021ex12-2_gruposimec.htm">Certification of chief executive officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">13.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="f20f2021ex13-1_gruposimec.htm">Certifications of chief executive officer and principal financial officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.</a></span></td></tr>

<tr style="vertical-align: top; ">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td>101.INS</td>
    <td>&#160;</td>
    <td>Inline XBRL Instance Document.</td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td>101.SCH</td>
    <td>&#160;</td>
    <td>Inline XBRL Taxonomy Extension Schema Document.</td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td>101.CAL</td>
    <td>&#160;</td>
    <td>Inline XBRL Taxonomy Extension Calculation LinkbaseDocument.</td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td>101.DEF</td>
    <td>&#160;</td>
    <td>Inline XBRL Taxonomy Extension Definition LinkbaseDocument.</td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td>101.LAB</td>
    <td>&#160;</td>
    <td>Inline XBRL Taxonomy Extension Label Linkbase Document.</td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td>101.PRE</td>
    <td>&#160;</td>
    <td>Inline XBRL Taxonomy Extension Presentation LinkbaseDocument.</td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td>104</td>
    <td>&#160;</td>
    <td>Cover Page Interactive Data File (formatted as InlineXBRL and contained in Exhibit 101).</td></tr>
  </table><div>

</div><p style="margin: 0">&#160;</p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="margin: 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 0.375in"><span style="font-size: 10pt">*</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Previously filed with the SEC as an exhibit and incorporated by reference to our Registration Statement on Form F-1, File No. 333-138239.</span></td></tr>

<tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">**</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">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.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">***</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">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.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 106 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->102<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SIGNATURES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 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><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td colspan="2"><span style="font-size: 10pt"><b>GRUPO SIMEC, S.A.B. DE C.V.</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="width: 60%">&#160;</td>
    <td style="width: 4%">&#160;</td>
    <td style="width: 36%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">By:</span></td>
    <td style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt"><span style="font-size: 10pt">/s/ Rufino Vigil Gonz&#225;lez</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Rufino Vigil Gonz&#225;lez</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt"><i>Chief Executive Officer</i></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">By:</span></td>
    <td style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt"><span style="font-size: 10pt">/s/ Mario Moreno Cortez</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Mario Moreno Cortez</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt"><i>Finance Coordinator</i></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dated: May 17, 2022</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 27.9pt 0pt 35.45pt; text-align: center; text-indent: -21.25pt"></p><div>

</div><!-- Field: Page; Sequence: 107 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->103<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 27.9pt 0pt 35.45pt; text-align: center; text-indent: -21.25pt">&#160;</p><div>

</div><p style="margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Grupo
Simec, S.A.B. de C.V. and Subsidiaries</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(A
Subsidiary of Industrias CH, S.A.B. de C.V.)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Consolidated
Financial Statements</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the years ended December 31, 2021, 2020 and 2019</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Index</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>



</div><!-- Field: Rule-Page --><div style="width: 100%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>



</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
    <td style="border-bottom: Black 1.5pt solid"><b>Content</b></td>
    <td><b>&#160;</b></td>
    <td style="text-align: center; border-bottom: Black 1.5pt solid"><b>Page</b></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="width: 90%"><a href="#f_001">Report of Independent Registered Public Accounting Firm</a></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: center">F-2</td></tr>
<tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif"><a href="#f_002">Consolidated Statements of Financial Position</a></span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">F-3</span></td></tr>
<tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif"><a href="#f_003">Consolidated Statements of Comprehensive Income (Loss)</a></span></td>
    <td>&#160;</td>
    <td style="text-align: center">F-4</td></tr>
<tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><a href="#f_004"><span style="font-family: Times New Roman, Times, Serif">Consolidated Statements of Changes in Stockholders&#8217; Equity</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">F-5</span></td></tr>
<tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif"><a href="#f_005">Consolidated Statements of Cash Flows</a></span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">F-6</span></td></tr>
<tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif"><a href="#f_006">Index to the Notes to the Consolidated Financial Statements</a></span></td>
    <td>&#160;</td>
    <td style="text-align: center">F-7 &#8211; F-46</td></tr>
</table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>


</div><!-- Field: Page; Sequence: 108; Options: NewSection; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><div><a id="f_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
the Board of Directors and</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stockholders
of Grupo Simec, S.A.B. de C.V.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Opinion
on the Financial Statements</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have audited the accompanying consolidated statements of financial position of Grupo Simec, S.A.B. de C.V. and its subsidiaries
(the &#8220;Company&#8221;) as of December 31, 2021, and 2020, and the related consolidated statements of comprehensive income
(loss), changes in stockholders&#8217; equity, and cash flows, for each of the years in the three-year period ended December 31,
2021, and the related notes (collectively referred to as the &#8220;consolidated financial statements&#8221;). In our opinion,
the consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company
as of December 31, 2021 and 2020 and the results of its operations and its cash flows for each of the years in the three-year
period ended December 31, 2021, in conformity with International Financial Reporting Standards as issued by the International
Accounting Standards Board.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (&#8220;PCAOB&#8221;),
the Company&#180;s internal control over financial reporting as of December 31, 2021, based on criteria established in Internal
Control- Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (&#8220;COSO&#8221;),
and our report dated May 17, 2022 expressed an adverse opinion on the effectiveness of the Company&#8217;s internal control over
financial reporting.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basis
for Opinion</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
consolidated financial statements are the responsibility of the Company&#8217;s management. Our responsibility is to express an
opinion on the Company&#8217;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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Critical
Audit Matters</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Critical
audit matters are matters arising from the current period audit of the 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 financial statements
and (2) involved our especially challenging, subjective, or complex judgments. We determined that there are no critical audit
matters.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 50%"><ix:nonNumeric contextRef="c0" name="dei:AuditorName">Marcelo
de los Santos y C&#237;a., S.C.</ix:nonNumeric></td><td style="text-align: justify; width: 50%">San
Luis Potos&#237;, S.L.P., <ix:nonNumeric contextRef="c0" name="dei:AuditorLocation">M&#233;xico</ix:nonNumeric> May 17, 2022</td>
</tr><tr style="vertical-align: top; text-align: justify">
<td>Member
of Moore Global Network Limited</td><td style="text-align: justify">ID <ix:nonNumeric contextRef="c0" name="dei:AuditorFirmId">3281</ix:nonNumeric></td></tr> </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 40%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">/s/
Carlos de los Santos Anaya</span></td><td style="text-align: justify; width: 60%">&#160;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have served as the Company&#8217;s auditor since 2016.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 109; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="f_002"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Grupo
Simec, S.A.B. de C.V. and Subsidiaries</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(A
subsidiary of Industrias CH, S.A.B. de C.V.)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Consolidated
Statements of Financial Position</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the years ended December 31, 2021 and 2020</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(In
thousands of Mexican pesos)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p><div>

</div><!-- Field: Rule-Page --><div style="width: 100%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>



</div><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="text-align: center; padding-left: 0.25in; text-indent: -0.25in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Note</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Assets</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Current assets:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 66%; text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Cash and cash equivalents</td><td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: center">6</td><td style="width: 1%; text-align: left">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashEquivalents" scale="3" unitRef="mxn">15,130,192</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashEquivalents" scale="3" unitRef="mxn">7,727,698</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Trade receivables, net</td><td>&#160;</td>
    <td style="text-align: center">7</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentTradeReceivables" scale="3" unitRef="mxn">6,418,157</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentTradeReceivables" scale="3" unitRef="mxn">5,072,869</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Related parties&#8217; receivables</td><td>&#160;</td>
    <td style="text-align: center">18</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn">70,232</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn">52,706</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Recoverable taxes</td><td>&#160;</td>
    <td style="text-align: center">8</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentTaxAssetsCurrent" scale="3" unitRef="mxn">454,758</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentTaxAssetsCurrent" scale="3" unitRef="mxn">1,029,808</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Other receivables, net</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherCurrentReceivables" scale="3" unitRef="mxn">443,140</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherCurrentReceivables" scale="3" unitRef="mxn">551,955</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Prepaid expenses</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentPrepaidExpenses" scale="3" unitRef="mxn">1,505,893</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentPrepaidExpenses" scale="3" unitRef="mxn">854,353</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in; text-indent: -0.25in">Inventory</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">9</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Inventories" scale="3" unitRef="mxn">11,748,113</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Inventories" scale="3" unitRef="mxn">9,073,599</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Total current assets</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentAssets" scale="3" unitRef="mxn">35,770,485</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentAssets" scale="3" unitRef="mxn">24,362,988</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Non-current related parties&#8217; receivables</td><td>&#160;</td>
    <td style="text-align: center">18</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn">648,281</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentReceivablesDueFromRelatedParties" scale="3" unitRef="mxn">648,281</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Non-current loans to related parties</td><td>&#160;</td>
    <td style="text-align: center">18</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NonCurrentLoansToRelatedParties" scale="3" unitRef="mxn">1,070,158</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NonCurrentLoansToRelatedParties" scale="3" unitRef="mxn">1,008,743</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Non-current inventory, net</td><td>&#160;</td>
    <td style="text-align: center">9</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentInventories" scale="3" unitRef="mxn">1,528,330</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentInventories" scale="3" unitRef="mxn">1,210,327</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Property, plant and equipment, net</td><td>&#160;</td>
    <td style="text-align: center">10</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="3" unitRef="mxn">16,012,749</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="3" unitRef="mxn">15,950,352</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in; text-indent: -0.25in">Intangible assets and other non-current assets, net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">11</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsAndGoodwill" scale="3" unitRef="mxn">2,312,569</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsAndGoodwill" scale="3" unitRef="mxn">2,322,956</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt; padding-left: 0.25in; text-indent: -0.25in">Total assets</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn">57,342,572</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn">45,503,647</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Liabilities and stockholders&#8217; equity</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Current liabilities:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Short-term debt</td><td>&#160;</td>
    <td style="text-align: center">12</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermBorrowings" scale="3" unitRef="mxn">6,196</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermBorrowings" scale="3" unitRef="mxn">6,020</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Accounts payable trade</td><td>&#160;</td>
    <td style="text-align: center">13</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayables" scale="3" unitRef="mxn">6,910,451</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayables" scale="3" unitRef="mxn">5,347,325</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Related parties payable</td><td>&#160;</td>
    <td style="text-align: center">18</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">312,913</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">351,511</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Other accrued liabilities</td><td>&#160;</td>
    <td style="text-align: center">13</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities" scale="3" unitRef="mxn">1,060,864</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities" scale="3" unitRef="mxn">1,266,512</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Payable tax</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentTaxLiabilities" scale="3" unitRef="mxn">560,965</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentTaxLiabilities" scale="3" unitRef="mxn">217,431</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in; text-indent: -0.25in">Income tax</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CurrentIncomeTaxPayable" scale="3" unitRef="mxn">2,210,535</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CurrentIncomeTaxPayable" scale="3" unitRef="mxn">1,237,967</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in; text-indent: -0.25in">Total current liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLiabilities" scale="3" unitRef="mxn">11,061,924</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLiabilities" scale="3" unitRef="mxn">8,426,766</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Non-current
liabilities:</b></span></p></td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Employee benefits</td><td>&#160;</td>
    <td style="text-align: center">14</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" scale="3" unitRef="mxn">162,843</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" scale="3" unitRef="mxn">161,864</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Deferred income tax</td><td>&#160;</td>
    <td style="text-align: center">15</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxLiabilityAsset" scale="3" unitRef="mxn">4,105,124</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxLiabilityAsset" scale="3" unitRef="mxn">3,638,521</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in; text-indent: -0.25in">Other liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherLiabilities" scale="3" unitRef="mxn">212,613</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherLiabilities" scale="3" unitRef="mxn">257,837</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in; text-indent: -0.25in">Total Non-current liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentLiabilities" scale="3" unitRef="mxn">4,480,580</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentLiabilities" scale="3" unitRef="mxn">4,058,222</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in; text-indent: -0.25in">Total liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn">15,542,504</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn">12,484,988</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in; text-indent: -0.25in">Contingencies and Commitments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23 and 24</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-6">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-7">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Stockholders&#8217; equity:</td><td>&#160;</td>
    <td style="text-align: center">16</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Capital stock</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IssuedCapital" scale="3" unitRef="mxn">2,832,268</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IssuedCapital" scale="3" unitRef="mxn">2,832,268</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Additional paid-in capital</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdditionalPaidinCapital" scale="3" unitRef="mxn">4,575,233</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdditionalPaidinCapital" scale="3" unitRef="mxn">4,575,233</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Retained earnings</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RetainedEarnings" scale="3" unitRef="mxn">30,239,277</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RetainedEarnings" scale="3" unitRef="mxn">20,795,069</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Repurchase of own capital stock reserve</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RepurchaseOfOwnCapitalStockReserve" scale="3" unitRef="mxn">2,823,851</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RepurchaseOfOwnCapitalStockReserve" scale="3" unitRef="mxn">2,898,348</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in; text-indent: -0.25in">Cumulative effect by translation of foreign subsidiaries</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CumulativeTranslationEffectsInForeignSubsidiaries" scale="3" unitRef="mxn">1,288,278</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CumulativeTranslationEffectsInForeignSubsidiaries" scale="3" unitRef="mxn">1,881,731</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.25in">Total controlling interest</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:EquityAttributableToOwnersOfParent" scale="3" unitRef="mxn">41,758,907</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:EquityAttributableToOwnersOfParent" scale="3" unitRef="mxn">32,982,649</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in; text-indent: -0.25in">Non-controlling interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">17</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncontrollingInterests" scale="3" unitRef="mxn">41,161</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncontrollingInterests" scale="3" unitRef="mxn">36,010</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in; text-indent: -0.25in">Total stockholders&#8217; equity</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">41,800,068</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">33,018,659</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt; padding-left: 0.25in; text-indent: -0.25in">Total liabilities and stockholders&#8217; equity</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:EquityAndLiabilities" scale="3" unitRef="mxn">57,342,572</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:EquityAndLiabilities" scale="3" unitRef="mxn">45,503,647</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
are part of these consolidated financial statements.<span style="clear: both"><br/></span>
</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 110; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><div><a id="f_003"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Grupo
Simec, S.A.B. de C.V. and Subsidiaries</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(A
subsidiary of Industrias CH, S.A.B. de C.V.)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Consolidated
Statements of Comprehensive Income (Loss)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the years ended December 31, 2021, 2020 and 2019</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(In
thousands of Mexican pesos, except income per share figures)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p><div>

</div><!-- Field: Rule-Page --><div style="width: 100%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>



</div><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="text-align: center; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Note</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 54%; text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: center">&#160;</td><td style="width: 1%; text-align: left">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn">55,620,356</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn">35,869,314</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="3" unitRef="mxn">34,171,201</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in; text-indent: -0.125in">Cost of sales</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">19</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn">39,968,186</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn">29,211,724</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn">30,067,141</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-left: 0.25in; text-indent: -0.125in">Gross profit</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn">15,652,170</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn">6,657,590</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn">4,104,060</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: center">19</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn">2,042,642</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn">2,019,328</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn">1,637,425</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Other income (expense), net</td><td>&#160;</td>
    <td style="text-align: center">20</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherOperatingIncomeExpense" scale="3" sign="-" unitRef="mxn">77,406</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherOperatingIncomeExpense" scale="3" unitRef="mxn">546,749</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherOperatingIncomeExpense" scale="3" sign="-" unitRef="mxn">136,582</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Interest income</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromInterest" scale="3" unitRef="mxn">65,948</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromInterest" scale="3" unitRef="mxn">107,826</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromInterest" scale="3" unitRef="mxn">145,995</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Interest expense</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpense" scale="3" unitRef="mxn">87,445</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpense" scale="3" unitRef="mxn">53,746</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpense" scale="3" unitRef="mxn">55,049</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in; text-indent: -0.125in">Foreign exchange loss, net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" unitRef="mxn">325,011</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn">363,164</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn">784,583</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-left: 0.25in; text-indent: -0.125in">Income before income taxes</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn">13,835,636</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn">4,875,927</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn">1,636,416</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in; text-indent: -0.125in">Income taxes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">15</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn">4,389,769</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn">2,077,844</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncomeTaxExpense" scale="3" unitRef="mxn">3,276,274</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in; text-indent: -0.125in">Net income (loss) for the year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn">9,445,867</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn">2,798,083</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" sign="-" unitRef="mxn">1,639,858</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Comprehensive (loss) for the year:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in; text-indent: -0.125in">Translation effects of foreign subsidiaries</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" scale="3" sign="-" unitRef="mxn">589,961</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" scale="3" sign="-" unitRef="mxn">357,217</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" scale="3" sign="-" unitRef="mxn">1,103,310</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in; text-indent: -0.125in">Total other comprehensive (loss) for the year, net of income taxes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncome" scale="3" sign="-" unitRef="mxn">589,961</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncome" scale="3" sign="-" unitRef="mxn">357,217</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncome" scale="3" sign="-" unitRef="mxn">1,103,310</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt; padding-left: 0.25in; text-indent: -0.125in">Comprehensive income (loss) for the year, net of tax</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" unitRef="mxn">8,855,906</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" unitRef="mxn">2,440,866</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" sign="-" unitRef="mxn">2,743,168</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Net income (loss) attributable to:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Controlling interest</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent" scale="3" unitRef="mxn">9,444,208</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent" scale="3" unitRef="mxn">2,798,188</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent" scale="3" sign="-" unitRef="mxn">1,635,909</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in; text-indent: -0.125in">Non-controlling interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NoncontrollingInterest1" scale="3" unitRef="mxn">1,659</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NoncontrollingInterest1" scale="3" sign="-" unitRef="mxn">105</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NoncontrollingInterest1" scale="3" sign="-" unitRef="mxn">3,949</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt; padding-left: 0.25in; text-indent: -0.125in">Net income (loss) for the year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn">9,445,867</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" unitRef="mxn">2,798,083</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="3" sign="-" unitRef="mxn">1,639,858</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Comprehensive income (loss) attributable to:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Controlling interest</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ControllingInterest1" scale="3" unitRef="mxn">8,850,755</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ControllingInterest1" scale="3" unitRef="mxn">2,429,656</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ControllingInterest1" scale="3" sign="-" unitRef="mxn">3,091,337</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in; text-indent: -0.125in">Non-controlling interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests" scale="3" unitRef="mxn">5,151</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests" scale="3" unitRef="mxn">11,210</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests" scale="3" unitRef="mxn">348,169</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt; padding-left: 0.25in; text-indent: -0.125in">Comprehensive income (loss) for the year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ComprehensiveIncomelossForTheYear" scale="3" unitRef="mxn">8,855,906</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ComprehensiveIncomelossForTheYear" scale="3" unitRef="mxn">2,440,866</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ComprehensiveIncomelossForTheYear" scale="3" sign="-" unitRef="mxn">2,743,168</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Income per share:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt; padding-left: 0.125in; text-indent: -0.125in">Weighted average shares outstanding (in thousands of shares)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageShares" scale="0" unitRef="shares">462,810</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageShares" scale="0" unitRef="shares">463,483</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageShares" scale="0" unitRef="shares">465,069</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt; padding-left: 0.25in; text-indent: -0.125in">Income (loss) per share (controlling interest) (Mexican pesos)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4-n</span></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BasicEarningsLossPerShare" scale="0" unitRef="mxnPershares">20.41</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BasicEarningsLossPerShare" scale="0" unitRef="mxnPershares">6.04</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c5" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BasicEarningsLossPerShare" scale="0" sign="-" unitRef="mxnPershares">3.52</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
</table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
are part of these consolidated financial statements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 111; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><div><a id="f_004"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Grupo
Simec, S.A.B. de C.V. and Subsidiaries</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(A
subsidiary of Industrias CH, S.A.B. de C.V.)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Consolidated
Statements of Changes in Stockholders&#8217; Equity</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the years ended December 31, 2021, 2020 and 2019</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(In
thousands of Mexican pesos)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><!-- Field: Rule-Page --><div style="width: 100%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Capital
    <br/>
    Stock</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Additional<br/>
    paid-in<br/>
    capital</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Retained<br/>
    earnings</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Repurchase<br/>
                                            of own capital<br/> stock reserve </b></span></p></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Cumulative<br/>
    translation<br/>
    effects in<br/>
    foreign subsidiaries</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Total<br/>
    controlling<br/>
    Interest</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Non-controlling<br/>
    Interest</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Total<br/>
    stockholders&#8217;<br/>
    equity</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 20%; font-weight: bold; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance
    at January&#160;1, 2019</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 7%; border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c6" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">2,832,268</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 7%; border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c7" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">4,575,233</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 7%; border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c8" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">21,622,790</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 7%; border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c9" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">3,096,390</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 7%; border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c10" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">3,705,691</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 7%; border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c11" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">35,832,372</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 7%; border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c12" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" sign="-" unitRef="mxn">323,369</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 7%; border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c13" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">35,509,003</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Repurchase
    of own capital stock, net</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c14" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn">156,058</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c15" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn">156,058</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn">156,058</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Comprehensive
    income (loss)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c16" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" sign="-" unitRef="mxn">1,635,909</ix:nonFraction></span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c17" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" sign="-" unitRef="mxn">1,455,428</ix:nonFraction></span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c15" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" sign="-" unitRef="mxn">3,091,337</ix:nonFraction></span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c18" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" unitRef="mxn">348,169</ix:nonFraction></span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" sign="-" unitRef="mxn">2,743,168</ix:nonFraction></span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance
    at December&#160;31, 2019</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c19" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">2,832,268</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c20" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">4,575,233</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c21" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">19,986,881</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c22" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">2,940,332</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c23" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">2,250,263</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c24" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">32,584,977</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c25" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">24,800</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c26" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">32,609,777</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Repurchase
    of own capital stock, net</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c27" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn">41,984</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c28" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn">41,984</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn">41,984</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Dividends
    paid</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c29" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DividendsPaidClassifiedAsFinancingActivities" scale="3" unitRef="mxn">1,990,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c28" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DividendsPaidClassifiedAsFinancingActivities" scale="3" unitRef="mxn">1,990,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DividendsPaidClassifiedAsFinancingActivities" scale="3" unitRef="mxn">1,990,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Comprehensive
    income (loss)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c29" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" unitRef="mxn">2,798,188</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c30" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" sign="-" unitRef="mxn">368,532</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c28" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" unitRef="mxn">2,429,656</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c31" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" unitRef="mxn">11,210</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" unitRef="mxn">2,440,866</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance
    as of December&#160;31, 2020</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c32" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">2,832,268</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c33" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">4,575,233</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c34" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">20,795,069</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c35" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">2,898,348</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c36" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">1,881,731</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c37" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">32,982,649</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c38" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">36,010</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">33,018,659</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Repurchase
    of own capital stock, net</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c39" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn">74,497</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c40" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn">74,497</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn">74,497</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Comprehensive
    income (loss)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c41" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" unitRef="mxn">9,444,208</ix:nonFraction></span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction contextRef="c42" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" sign="-" unitRef="mxn">593,453</ix:nonFraction></span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c40" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" unitRef="mxn">8,850,755</ix:nonFraction></span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c43" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" unitRef="mxn">5,151</ix:nonFraction></span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: justify; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="3" unitRef="mxn">8,855,906</ix:nonFraction></span></td><td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance
    as of December&#160;31, 2021</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c44" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">2,832,268</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c45" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">4,575,233</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c46" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">30,239,277</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c47" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">2,823,851</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c48" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">1,288,278</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c49" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">41,758,907</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c50" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">41,161</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="3" unitRef="mxn">41,800,068</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
</table><div>


</div><p style="margin: 0">&#160;</p><div>
</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
are part of these consolidated financial statements.</span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><!-- Field: Page; Sequence: 112; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><div><a id="f_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Grupo
Simec, S.A.B. de C.V. and Subsidiaries</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(A
Subsidiary of Industrias CH, S.A.B. de C.V.)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Consolidated
Statements of Cash Flows</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the years ended December 31, 2021, 2020 and 2019</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(In
thousands of Mexican pesos)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>



</div><!-- Field: Rule-Page --><div style="width: 100%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>



</div><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="text-align: center; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Operating activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Net income (loss) for the year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToOwnersOfParent" scale="3" sign="-" unitRef="mxn">9,445,867</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToOwnersOfParent" scale="3" sign="-" unitRef="mxn">2,798,083</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToOwnersOfParent" scale="3" unitRef="mxn">1,639,858</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Adjustments for:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn">1,175,108</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn">1,452,271</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="3" unitRef="mxn">1,108,629</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">Employee benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" scale="3" unitRef="mxn">979</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" scale="3" unitRef="mxn">12,072</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" scale="3" unitRef="mxn">41,598</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">Allowance for doubtful accounts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForProvisions" scale="3" unitRef="mxn">5,320</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">Interest income from investing activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestIncome" scale="3" unitRef="mxn">65,948</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestIncome" scale="3" unitRef="mxn">107,826</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestIncome" scale="3" unitRef="mxn">145,995</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">Interest expense from financing activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestExpense" scale="3" unitRef="mxn">87,445</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestExpense" scale="3" unitRef="mxn">53,746</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForInterestExpense" scale="3" unitRef="mxn">55,049</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">Unrealized foreign exchange loss (gain), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains" scale="3" unitRef="mxn">18,030</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in; text-indent: -0.125in">Income tax</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncomeTaxAmount" scale="3" unitRef="mxn">4,389,769</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncomeTaxAmount" scale="3" unitRef="mxn">2,077,844</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncomeTaxAmount" scale="3" unitRef="mxn">3,276,274</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForReconcileProfitLoss" scale="3" unitRef="mxn">15,033,220</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForReconcileProfitLoss" scale="3" unitRef="mxn">6,286,190</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForReconcileProfitLoss" scale="3" unitRef="mxn">2,719,047</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-left: 0.25in; text-indent: -0.125in">Changes in operating assets and liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">(Increase) / decrease in Trade receivables</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" scale="3" sign="-" unitRef="mxn">1,807,289</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" scale="3" sign="-" unitRef="mxn">795,682</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" scale="3" unitRef="mxn">515,726</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">Decrease / (increase) in Related parties receivables</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" scale="3" sign="-" unitRef="mxn">78,941</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" scale="3" unitRef="mxn">98,874</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" scale="3" sign="-" unitRef="mxn">58,523</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">(Increase) / decrease in Inventory</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInInventories" scale="3" sign="-" unitRef="mxn">2,715,001</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInInventories" scale="3" sign="-" unitRef="mxn">777,419</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInInventories" scale="3" unitRef="mxn">1,812,770</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">(Increase) in Other receivables, recoverable taxes and prepaid expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" scale="3" sign="-" unitRef="mxn">31,192</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" scale="3" sign="-" unitRef="mxn">1,727,200</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" scale="3" sign="-" unitRef="mxn">4,185,306</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">Increase/ (decrease) in Accounts payable trade</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable" scale="3" unitRef="mxn">836,406</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable" scale="3" unitRef="mxn">1,066,393</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable" scale="3" sign="-" unitRef="mxn">151,986</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">(Decrease)/increase in Related parties payables</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" scale="3" sign="-" unitRef="mxn">38,598</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" scale="3" sign="-" unitRef="mxn">113,155</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" scale="3" sign="-" unitRef="mxn">93,065</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in; text-indent: -0.125in">(Decrease)/increase in Accounts payable other and accrued liabilities and taxes other than income taxes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" scale="3" sign="-" unitRef="mxn">2,811,273</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" scale="3" sign="-" unitRef="mxn">404,126</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" scale="3" unitRef="mxn">484,090</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt; padding-left: 0.375in; text-indent: -0.125in">Net cash flows provided by operating activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperatingActivities" scale="3" unitRef="mxn">8,387,332</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperatingActivities" scale="3" unitRef="mxn">3,633,875</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperatingActivities" scale="3" unitRef="mxn">1,042,753</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Investing activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">Acquisition of property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" scale="3" unitRef="mxn">1,066,422</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" scale="3" unitRef="mxn">951,205</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" scale="3" unitRef="mxn">1,271,420</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">Decrease (increase) in other non-current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DecreaseIncreaseInOtherNoncurrentAssets" scale="3" unitRef="mxn">9,199</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DecreaseIncreaseInOtherNoncurrentAssets" scale="3" sign="-" unitRef="mxn">10,708</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DecreaseIncreaseInOtherNoncurrentAssets" scale="3" unitRef="mxn">52,293</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">Collection of loans to related parties</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" scale="3" unitRef="mxn">1,071,032</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in; text-indent: -0.125in">Interest income collected</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestReceivedClassifiedAsInvestingActivities" scale="3" unitRef="mxn">65,948</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestReceivedClassifiedAsInvestingActivities" scale="3" unitRef="mxn">107,826</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestReceivedClassifiedAsInvestingActivities" scale="3" unitRef="mxn">145,995</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt; padding-left: 0.375in; text-indent: -0.125in">Net cash flows (used) provided by investing activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInInvestingActivities" scale="3" sign="-" unitRef="mxn">1,009,673</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInInvestingActivities" scale="3" sign="-" unitRef="mxn">832,671</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInInvestingActivities" scale="3" sign="-" unitRef="mxn">106,686</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Financing activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">Repurchase and placement of own capital stocks, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn">74,497</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn">41,984</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsToAcquireOrRedeemEntitysShares" scale="3" unitRef="mxn">156,058</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.25in; text-indent: -0.125in">Dividends paid</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DividendPaid" scale="3" sign="-" unitRef="mxn">1,990,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.25in; text-indent: -0.125in">Interest expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpense1" scale="3" sign="-" unitRef="mxn">87,445</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpense1" scale="3" sign="-" unitRef="mxn">53,746</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpense1" scale="3" sign="-" unitRef="mxn">55,049</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt; padding-left: 0.375in; text-indent: -0.125in">Net cash flows used in financing activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInFinancingActivities" scale="3" sign="-" unitRef="mxn">161,942</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInFinancingActivities" scale="3" sign="-" unitRef="mxn">2,085,730</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInFinancingActivities" scale="3" sign="-" unitRef="mxn">211,107</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Increase (decrease) in cash and cash equivalents</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInCashAndCashEquivalents" scale="3" unitRef="mxn">7,215,717</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInCashAndCashEquivalents" scale="3" unitRef="mxn">715,474</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInCashAndCashEquivalents" scale="3" unitRef="mxn">724,960</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">Cash and cash equivalents at beginning of year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="3" unitRef="mxn">7,727,698</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c26" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="3" unitRef="mxn">7,446,447</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c13" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="3" unitRef="mxn">6,987,241</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in; text-indent: -0.125in">Effects of exchange rate changes on the balance of cash and cash equivalents held in foreign currencies</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents" scale="3" unitRef="mxn">186,777</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents" scale="3" sign="-" unitRef="mxn">434,223</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents" scale="3" sign="-" unitRef="mxn">265,754</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt; padding-left: 0.375in; text-indent: -0.125in">Cash and cash equivalents at end of year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="3" unitRef="mxn">15,130,192</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="3" unitRef="mxn">7,727,698</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c26" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="3" unitRef="mxn">7,446,447</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
are part of these consolidated financial statements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 113; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>


</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><div><a id="f_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Grupo
Simec, S.A.B. de C.V. and Subsidiaries<br/>
Notes to the Consolidated Financial Statements<br/>
For years ended December 31, 2021, 2020 and 2019<br/>
(In thousands of Mexican pesos, except foreign currency and where indicated)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><!-- Field: Rule-Page --><div style="width: 100%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfNatureOfBusinessExplanatory-c0_cont_1" escape="true" name="simecb:DisclosureOfNatureOfBusinessExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>1.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nature
of business</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfNatureOfBusinessExplanatory-c0_cont_2" id="_DisclosureOfNatureOfBusinessExplanatory-c0_cont_1"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 <ix:nonNumeric contextRef="c0" format="ixt-sec:duryear" name="simecb:StockExchangeTerm">99</ix:nonNumeric> 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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfNatureOfBusinessExplanatory-c0_cont_3" id="_DisclosureOfNatureOfBusinessExplanatory-c0_cont_2"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfNatureOfBusinessExplanatory-c0_cont_3"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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).</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Significant
events</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 11, 2021, a contract was signed for the purchase of fixed assets from Kobelco, for USD $<ix:nonFraction contextRef="c51" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:EquityInterestsOfAcquirer" scale="6" unitRef="usd">10.0</ix:nonFraction> million, for wire production, located
in Silao Guanajuato. (CHQ Wire Mexico, S.A. de C.V.)</span></td>
</tr></table></ix:continuation><div>

</div><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_1" escape="true" name="simecb:DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Application
of new and amended standards and interpretations and standards not in force yet</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_2" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, 2021.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_3" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">International
Financial Reporting Standards, not in force yet.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_4" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_5" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments
are effective as of 2022:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_6" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
May 2020, the following amendments were issued:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_7" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reference
to the conceptual framework</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_8" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS
3.- Business Combinations, the amendments correspond only to refer to the conceptual framework.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_9" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Onerous
contracts: Cost of fulfilling a contract.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_10" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 114; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_11" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Property,
plant and equipment: Revenues from the use previously foreseen</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_12" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:continuation><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_13" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Also
in May 2020, annual improvements to IFRS Standards 2018-2020 were issued, effective January 1, 2022.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_14" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS
1 First-time Adoption of International Financial Reporting Standards</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_15" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purpose
of improvement:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_16" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Some
options are established for the application of the Standards to Subsidiaries as a first-time adopter of IFRS</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_17" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS
9 Financial Instruments.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_18" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purpose
of improvement:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_19" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_20" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 <ix:nonFraction contextRef="c2" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BorrowingsInterestRate" scale="-2" unitRef="pure">10</ix:nonFraction>% different from the discounted present value of the remaining cash flows of the original financial liability</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_21" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_20"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments
applicable as of 2023:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_22" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_21"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_23" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_22"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
February 2021, the following amendments were issued:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_24" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_23"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IAS
1.- Presentation of financial statements, the modification is that an entity must disclose its material information on accounting
policies instead of its significant accounting policies.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_25" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_24"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IAS
8.- Accounting policies, changes in accounting estimates and errors, this standard is modified to clarify how entities must distinguish
between changes in accounting policies and changes in accounting estimates.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_26" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_25"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
May 2021, the IASB issued an amendment to IAS 12.- Income Tax, which clarifies the accounting for deferred tax on transactions
that, at the time of the transaction, give rise to equal taxable temporary differences and deductibles. In specific circumstances,
entities are exempt from recognizing deferred taxes when they recognize assets or liabilities for the first time. The amendments
clarify that the exemption does not apply to transactions for which entities recognize both an asset and a liability and that
give rise to equal taxable and deductible temporary differences. This may be the case for transactions such as leases and decommissioning,
restoration and similar obligations. Entities are required to recognize deferred taxes on such transactions.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_27" id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_26"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
Standard modifies IFRS 1.- Adoption for the first time of the International Financial Reporting Standards, to establish that deferred
taxes related to leases and dismantling, restoration and similar obligations are recognized by those who adopt for the first time
on the date of transition to International Financial Reporting Standards, despite the exemption established in IAS 12.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory-c0_cont_27"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
the date of issuance of our consolidated financial statements, these new standards have not had any effect on our financial information.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 115; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basis
of preparation and presentation of the consolidated financial statements</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_2" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_1"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_3" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_2"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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 statements of comprehensive income 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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_4" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_3"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_5" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_4"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_6" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_5"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 116; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_7" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_6"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, and 2020, the subsidiaries of Grupo Simec, S.A.B. de C.V. included in the consolidation are the following:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_8" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_7"><ix:nonNumeric contextRef="c0" escape="true" name="simecb:ScheduleOfSubsidiariesTableTextBlock"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Percentage of equity owned</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: bottom; font-weight: bold; text-align: left"></td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
    <tr style="vertical-align: bottom">
    <td style="vertical-align: bottom; font-weight: bold; text-align: left">Subsidiaries established in Mexico:</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Compa&#241;&#237;a Sider&#250;rgica de Guadalajara, S.A. de C.V.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c55" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.99</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c56" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.99</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Arrendadora Simec, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c57" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c58" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec International, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c59" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c60" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Compa&#241;&#237;a Sider&#250;rgica del Pacifico, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c61" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.99</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c62" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.99</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Coordinadora de Servicios Sider&#250;rgicos de Calidad, S.A. de C.V. (8)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c63" decimals="4" format="ixt:num-dot-decimal" id="ix_0_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c64" decimals="4" format="ixt:num-dot-decimal" id="ix_1_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Industrias del Acero y del Alambre, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c65" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.99</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c66" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.99</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Procesadora Mexicali, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c67" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.99</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c68" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.99</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Servicios Simec, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c69" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c70" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Sistemas de Transporte de Baja California, S.A.&#160;de&#160;C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c71" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c72" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Operadora de Servicios Sider&#250;rgicos de Tlaxcala, S.A.&#160;de C.V. (8)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c73" decimals="4" format="ixt:num-dot-decimal" id="ix_2_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c74" decimals="4" format="ixt:num-dot-decimal" id="ix_3_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Operadora de Metales, S.A. de C.V. (8)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c75" decimals="4" format="ixt:num-dot-decimal" id="ix_4_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c76" decimals="4" format="ixt:num-dot-decimal" id="ix_5_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Administradora de Servicios Sider&#250;rgicos de Tlaxcala, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c77" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c78" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">CSG Comercial, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c79" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.95</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c80" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.95</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Operadora de Servicios de la Industria Sider&#250;rgica ICH, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c81" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c82" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Corporaci&#243;n Aceros DM, S.A. de C.V. and subsidiaries&#160;(1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c83" decimals="4" format="ixt:num-dot-decimal" id="ix_28_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c84" decimals="4" format="ixt:num-dot-decimal" id="ix_29_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Acero Transportes San, S.A. de C.V. (1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c85" decimals="4" format="ixt:num-dot-decimal" id="ix_30_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c86" decimals="4" format="ixt:num-dot-decimal" id="ix_31_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec Acero, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c87" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c88" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Corporaci&#243;n ASL, S. A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c89" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.99</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c90" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.99</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec International 6, S.A. de C.V. (8)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c91" decimals="4" format="ixt:num-dot-decimal" id="ix_6_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c92" decimals="4" format="ixt:num-dot-decimal" id="ix_7_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec International 7, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c93" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.99</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c94" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.99</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec International 9, S.A.P.I. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c95" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c96" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Corporativos G&amp;DL, S.A. de C.V. (8)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c97" decimals="4" format="ixt:num-dot-decimal" id="ix_8_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c98" decimals="4" format="ixt:num-dot-decimal" id="ix_9_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Orge, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c99" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.99</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c100" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.99</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Sider&#250;rgica del Occidente y Pacifico, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c101" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c102" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">RRLC, S.A.P.I. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c103" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">95.10</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c104" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">95.10</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Grupo Chant, S.A.P.I. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c105" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">97.61</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c106" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">97.61</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Aceros Especiales Simec Tlaxcala, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c107" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c108" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gases Industriales de Tlaxcala, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c109" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c110" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">GSIM de Occidente S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c111" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c112" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Fundiciones de Acero Estructural, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c113" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c114" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Sider&#250;rgicos Noroeste, S.A. de C.V. (9)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c115" decimals="4" format="ixt:num-dot-decimal" id="ix_26_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c116" decimals="4" format="ixt:num-dot-decimal" id="ix_27_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec Sider&#250;rgico, S.A. de C.V. (2)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c117" decimals="4" format="ixt:num-dot-decimal" id="ix_10_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c118" decimals="4" format="ixt:num-dot-decimal" id="ix_11_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Subsidiaries established in foreign countries:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">SimRep Corporation and Subsidiaries (3) (4) (5)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c119" decimals="4" format="ixt:num-dot-decimal" id="ix_16_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.41</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c120" decimals="4" format="ixt:num-dot-decimal" id="ix_17_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">99.41</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Pacific Steel, Inc. (4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c121" decimals="4" format="ixt:num-dot-decimal" id="ix_18_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c122" decimals="4" format="ixt:num-dot-decimal" id="ix_19_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Pacific Steel Projects, Inc. (4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c123" decimals="4" format="ixt:num-dot-decimal" id="ix_20_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c124" decimals="4" format="ixt:num-dot-decimal" id="ix_21_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec Steel, Inc. (4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c125" decimals="4" format="ixt:num-dot-decimal" id="ix_22_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c126" decimals="4" format="ixt:num-dot-decimal" id="ix_23_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec USA, Corp. (4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c127" decimals="4" format="ixt:num-dot-decimal" id="ix_24_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c128" decimals="4" format="ixt:num-dot-decimal" id="ix_25_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Undershaft Investments, NV. (6)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c129" decimals="4" format="ixt:num-dot-decimal" id="ix_32_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c130" decimals="4" format="ixt:num-dot-decimal" id="ix_33_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">GV do Brasil Industria e Comercio de A&#231;o LTDA (7)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c131" decimals="4" format="ixt:num-dot-decimal" id="ix_14_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c132" decimals="4" format="ixt:num-dot-decimal" id="ix_15_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Companhia Siderurgica do Espiritu Santo S.A. (2) (7)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c133" decimals="4" format="ixt:num-dot-decimal" id="ix_12_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c134" decimals="4" format="ixt:num-dot-decimal" id="ix_13_fact" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="margin-top: 0; margin-bottom: 0"></p><div>





</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_9" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_8"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Companies
located in San Luis Potosi. For purposes of this report constitute the &#8220;Grupo San&#8221;.</span></td>
</tr><tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr>
     </table></ix:continuation><div>



</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_10" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_9"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Company
incorporated in 2018</span></td>
</tr><tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr>
     </table></ix:continuation><div>



</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_11" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_10"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ICH
owns <ix:nonFraction contextRef="c52" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure">0.59</ix:nonFraction>% of the shares in this company at December 31, 2020.</span></td>
</tr><tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr> </table></ix:continuation><div>



</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_12" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_11"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Companies
established in the United States of America, except a subsidiary of SimRep which is established in Canada.</span></td>
</tr>
     <tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr>
     </table></ix:continuation><div>



</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_13" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_12"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 &#8220;Republic&#8221;.</span></td>
</tr><tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr>
     </table></ix:continuation><div>



</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_14" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_13"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Company
established in Cura&#231;ao.</span></td>
</tr><tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr>
     </table></ix:continuation><div>



</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_15" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_14"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(7)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Companies
established in Brazil.</span></td>
</tr><tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr>
     </table></ix:continuation><div>



</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_16" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_15"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(8)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr><tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr>
     </table></ix:continuation><div>



</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_17" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_16"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(9)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Company
incorporated in 2017.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 117; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_18" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_19" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_18"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_1" escape="true" name="simecb:DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>a.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_20" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_19"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_21" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_20"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
exchange rates at the balance sheet date, to all assets, liabilities and stockholder&#180;s equity.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_22" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_21"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
historical exchange rate at revenues, costs and expenses.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_23" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_22"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_24" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_23"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Relevant
exchange rates used in the conversion of the financial statements of foreign subsidiaries were as follows (Mexican pesos per one
U.S. dollar):</span></p><p style="margin-left: -0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_25" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_24"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_6"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current exchange rate as of December 31, 2021</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ClosingForeignExchangeRate" scale="0" unitRef="pure">20.52</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current exchange rate as of December 31, 2020</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ClosingForeignExchangeRate" scale="0" unitRef="pure">19.95</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average exchange rate for the year ended December 31, 2021 (*)</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" id="ix_34_fact" name="ifrs-full:AverageForeignExchangeRate" scale="0" unitRef="pure">20.28</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average exchange rate for the year ended December 31, 2020 (*)</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="2" format="ixt:num-dot-decimal" id="ix_35_fact" name="ifrs-full:AverageForeignExchangeRate" scale="0" unitRef="pure">21.49</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current exchange rate as of May 17, 2022</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction contextRef="c135" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ClosingForeignExchangeRate" scale="0" unitRef="pure">20.14</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></ix:continuation></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="margin-top: 0; margin-bottom: 0"></p><div>





</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_26" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_25"><ix:continuation id="_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory-c0_cont_7"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(*)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average
exchange rate used to translate revenues, costs and expenses of the companies mentioned above.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_27" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_26"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>b.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_28" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_27"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
the date of acquisition, the identifiable assets acquired and the liabilities assumed are recognized at their fair value, except:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_29" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_28"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_30" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_29"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 118; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_31" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_30"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_32" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_31"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_33" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_32"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_34" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_33"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_35" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_34"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_36" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_35"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_9"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>c.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_37" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_36"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_10"><ix:continuation id="_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_38" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_37"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_12" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_11"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory-c0_cont_1" escape="true" name="simecb:DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>d.</b></span></ix:nonNumeric></td><td style="text-align: justify"><ix:continuation id="_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory-c0_cont_1"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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;.</span></ix:continuation></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_39" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_38"><ix:continuation id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_12"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>e.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_40" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_39"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_2" id="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 119; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_41" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_40"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_3" id="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 <ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="simecb:CokeInventory" scale="0" unitRef="Tons">136,541</ix:nonFraction> metric tons (MT)
of coke inventory valued at <ix:nonFraction contextRef="c26" decimals="-6" format="ixt:num-dot-decimal" name="simecb:CokeInventoryValue" scale="6" unitRef="mxn">1,304</ix:nonFraction> million Mexican pesos (average of USD$ <ix:nonFraction contextRef="c26" decimals="1" format="ixt:num-dot-decimal" name="simecb:AveragePriceOfCokePerMetricTons" scale="0" unitRef="usd">465.5</ix:nonFraction>/MT) on hand at December 31, 2021 and <ix:nonFraction contextRef="c26" decimals="0" format="ixt:num-dot-decimal" name="simecb:CokeInventory" scale="0" unitRef="Tons">136,541</ix:nonFraction> MT
of coke inventory valued at <ix:nonFraction contextRef="c3" decimals="-6" format="ixt:num-dot-decimal" name="simecb:CokeInventoryValue" scale="6" unitRef="mxn">953</ix:nonFraction> million Mexican pesos (average of USD$ <ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="simecb:AveragePriceOfCokePerMetricTons" scale="0" unitRef="usd">350</ix:nonFraction>/MT) on hand at December 31, 2020 that is classified
as long-term in the accompanying Consolidated Statements of Financial Position.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_42" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_41"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_4" id="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_43" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_42"><ix:continuation id="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_44" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_43"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>f.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_45" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_44"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_46" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_45"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
initial estimated useful lives of the Company&#8217;s main assets are as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_47" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_46"><ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Buildings</td><td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c136" format="ixt-sec:duryear" name="simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment">10</ix:nonNumeric> to <ix:nonNumeric contextRef="c137" format="ixt-sec:duryear" name="simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment">65</ix:nonNumeric></span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c138" format="ixt-sec:duryear" name="simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment">5</ix:nonNumeric> to <ix:nonNumeric contextRef="c139" format="ixt-sec:duryear" name="simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment">40</ix:nonNumeric></span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left">Transportation equipment</td><td style="width: 1%">&#160;</td>
    <td style="width: 10%; text-align: center"><ix:nonNumeric contextRef="c140" format="ixt-sec:duryear" name="simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment">4</ix:nonNumeric></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Furniture, chattels and computer equipment</td><td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c141" format="ixt-sec:duryear" name="simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment">3</ix:nonNumeric> to <ix:nonNumeric contextRef="c142" format="ixt-sec:duryear" name="simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment">10</ix:nonNumeric></span></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:continuation></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_48" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_47"><ix:continuation id="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_49" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_48"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>g.</b></span></ix:nonNumeric></td><td style="text-align: justify"><ix:continuation id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_1"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Leases
</i></b><i>&#8211; </i>IFRS 16 &#8220;Leases&#8221;. 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.</span></ix:continuation></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_50" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_49"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>h.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_51" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_50"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_52" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_51"><ix:continuation id="_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
other costs for loans are recognized in profit or loss in the period in which they are incurred.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 120; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_53" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_52"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>i.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_54" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_53"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expenditure
on research activities is recognized as an expense in the period in which it is incurred.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_55" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_54"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_56" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_55"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
technical feasibility of completing the intangible asset so that it will be available for use or sale;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_57" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_56"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
intention to complete the intangible asset and use or sell it;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_58" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_57"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
ability to use or sell the intangible asset;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_59" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_58"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_6"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">How
the intangible asset will generate probable future economic benefits;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_60" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_59"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_7"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset;
and</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_61" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_60"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_8"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
ability to measure reliably the expenditure attributable to the intangible asset during its development.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_62" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_61"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_63" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_62"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_64" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_63"><ix:continuation id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_65" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_64"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForGoodwillExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>j.</b></span></ix:nonNumeric></td><td style="text-align: justify"><ix:continuation id="_DescriptionOfAccountingPolicyForGoodwillExplanatory-c0_cont_1"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></ix:continuation></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 121; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_66" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_65"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>k.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_67" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_66"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_68" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_67"><ix:continuation id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_69" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_68"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForProvisionsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>l.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_70" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_69"><ix:continuation id="_DescriptionOfAccountingPolicyForProvisionsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_71" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_70"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>m.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_72" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_71"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_73" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_72"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liabilities
for employee benefits recognized in the consolidated statement of financial position represent the present value of the defined
benefit obligation.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 122; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_74" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_73"><ix:continuation id="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_75" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_74"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>n.</b></span></ix:nonNumeric></td><td style="text-align: justify"><ix:continuation id="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_1"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></ix:continuation></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_76" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_75"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>o.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Income
taxes</i></b><i> &#8211; </i>Income taxes represents the sum of the tax currently payable and deferred taxes.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_77" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_76"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_78" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_77"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_79" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_78"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_80" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_79"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_81" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_80"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_82" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_81"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company follows the practice of recognizing the benefit from the amortization of acquired or generated tax losses in current earnings
that are amortized.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_83" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_82"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_7"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_84" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_83"><ix:continuation id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_8"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 123; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_85" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_84"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>p.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_86" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_85"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange
differences are recognized in profit or loss in the period in which they arise except for:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_87" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_86"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange
differences on foreign currency borrowings relating to assets under construction for future productive use,  which are included in
the cost of those assets and are recorded as an adjustment to interest costs on those foreign currency borrowings;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_88" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_87"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange
differences on transactions entered into in order to hedge certain foreign currency risks; and</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_89" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_88"><ix:continuation id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_90" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_89"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>q.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_91" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_90"><ix:continuation id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_92" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_91"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>r.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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. 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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_93" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_92"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_94" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_93"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company does not have financial assets classified as &#8220;available-for-sale financial assets&#8221;.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_95" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_94"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_96" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_95"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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,  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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 124; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_97" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_96"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Objective
evidence of impairment could include:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_98" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_97"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_6"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Significant
financial difficulty of the issuer or counterparty;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_99" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_98"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_7"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Breach
of contract, such as a default or delinquency in interest or principal payments;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_100" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_99"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_8"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
becoming probable that the borrower will enter bankruptcy or financial re-organization; or</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_101" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_100"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_9"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
disappearance of an active market for that financial asset because of financial difficulties.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_102" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_101"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_103" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_102"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_12" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_104" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_103"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_13" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_105" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_104"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_14" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_106" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_105"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_15" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_107" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_106"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_16" id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_108" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_107"><ix:continuation id="_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 &#8203;&#8203;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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 125; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_109" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_108"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>s.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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;.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_110" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_109"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_111" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_110"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
financial liability is classified as held for trading if:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_112" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_111"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
has been acquired principally for the purpose of repurchasing it in the near term;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_113" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_112"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_114" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_113"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
is a derivative that has not been designated as a hedging instrument and fulfils the condition to be effective.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_115" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_114"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_116" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_115"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_7"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Such
designation eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_117" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_116"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_8"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_118" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_117"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_9"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_119" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_118"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_10"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_120" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_119"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_12" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_11"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_121" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_120"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_13" id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_12"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_122" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_121"><ix:continuation id="_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory-c0_cont_13"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 126; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_123" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_122"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>t.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_124" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_123"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_125" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_124"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_126" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_125"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_127" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_126"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_128" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_127"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 <ix:nonFraction contextRef="c53" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" scale="-2" unitRef="pure">80</ix:nonFraction>% and <ix:nonFraction contextRef="c54" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" scale="-2" unitRef="pure">125</ix:nonFraction>%.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_129" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_128"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_130" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_129"><ix:continuation id="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_131" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_130"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>u.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_132" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_131"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_2" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 127; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_133" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_132"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_3" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract
assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_134" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_133"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_4" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_135" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_134"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_5" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
receivable</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_136" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_135"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_6" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_137" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_136"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_7" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract
liabilities</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_138" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_137"><ix:continuation id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_139" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_138"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForSegmentReportingExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>v.</b></span></ix:nonNumeric></td><td style="text-align: justify"><ix:continuation id="_DescriptionOfAccountingPolicyForSegmentReportingExplanatory-c0_cont_1"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Financial
information by operating segment &#8211; </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.</span></ix:continuation></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_140" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_139"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock-c0_cont_1" escape="true" name="simecb:DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>w.</b></span></ix:nonNumeric></td><td style="text-align: justify"><ix:continuation id="_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock-c0_cont_1"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Environmental
liabilities &#8211; </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.</span></ix:continuation></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_140"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfCostOfSalesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfCostOfSalesExplanatory"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>x.</b></span></ix:nonNumeric></td><td style="text-align: justify"><ix:continuation id="_DisclosureOfCostOfSalesExplanatory-c0_cont_1"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Cost
of sales and expenses by function &#8211; </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.</span></ix:continuation></td>
</tr></table></ix:continuation><div>

</div><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 128; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_1" escape="true" name="simecb:DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Critical
accounting judgments and key sources of estimates</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_2" id="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_3" id="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_4" id="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">a.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Critical
accounting judgments</i> <span 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:</span></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_5" id="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Functional
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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_6" id="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">b.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Key
information for estimates <span style="font-weight: normal">&#8211;</span></i><span 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.</span></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_7" id="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_6"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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, 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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_8" id="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_7"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Net
realizable value of inventory </i></b>&#8211; 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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_9" id="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_8"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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).</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_10" id="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_9"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_11" id="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_10"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_12" id="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_11"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Employee
                                                                                                                                                                 Benefits </i> </b>&#8211; 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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_13" id="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
change in the economic, employment and fiscal conditions could modify the estimates.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 129; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_14" id="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_13"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_15" id="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_14"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_16" id="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_15"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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. </span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, 2021 and 2020 the Company has no derivative financial instruments.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfCashAndCashEquivalentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cash
and cash equivalents and other investments</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCashAndCashEquivalentsExplanatory-c0_cont_2" id="_DisclosureOfCashAndCashEquivalentsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash
and cash equivalents are as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCashAndCashEquivalentsExplanatory-c0_cont_3" id="_DisclosureOfCashAndCashEquivalentsExplanatory-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December&#160;31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Cash</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherCashAndCashEquivalents" scale="3" unitRef="mxn">2,065,311</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherCashAndCashEquivalents" scale="3" unitRef="mxn">6,971,175</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Cash equivalents (1)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" id="ix_36_fact" name="ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" scale="3" unitRef="mxn">13,064,881</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" id="ix_37_fact" name="ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" scale="3" unitRef="mxn">756,523</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashEquivalents" scale="3" unitRef="mxn">15,130,192</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CashEquivalents" scale="3" unitRef="mxn">7,727,698</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="margin-top: 0; margin-bottom: 0"></p><div>





</div><ix:continuation id="_DisclosureOfCashAndCashEquivalentsExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table></ix:continuation><div>

</div><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Trade
receivables &#8211; Net</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_2" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_3" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Credit
limits and credit scores of customers are reviewed twice a year. On December 31, 2021 and 2020 there were no customers who represent
more than <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="simecb:TradeReceviablesPercentage" scale="-2" unitRef="pure"><ix:nonFraction contextRef="c4" decimals="2" format="ixt:num-dot-decimal" name="simecb:TradeReceviablesPercentage" scale="-2" unitRef="pure">5</ix:nonFraction></ix:nonFraction>% 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_4" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 130; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_5" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Age
of net receivables that are past due were as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>
</div><div>


</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_6" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_5"><ix:nonNumeric contextRef="c0" escape="true" name="simecb:ScheduleOfAgeOfReceivablesPastDueTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">At December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">30 - 60 days</span></td><td style="width: 1%; text-align: left">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c143" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssets" scale="3" unitRef="mxn">355,633</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c144" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssets" scale="3" unitRef="mxn">164,646</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">61 - 90 days</span></td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c145" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssets" scale="3" unitRef="mxn">62,387</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c146" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssets" scale="3" unitRef="mxn">22,288</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">91 + days</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c147" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssets" scale="3" unitRef="mxn">93,504</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c148" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssets" scale="3" unitRef="mxn">245,420</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssets" scale="3" unitRef="mxn">511,524</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssets" scale="3" unitRef="mxn">432,354</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_7" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_6"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the years ended December 31, 2021 and 2020, the movement in the allowance for doubtful accounts was as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_8" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_7"><ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Balance at beginning of year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets" scale="3" unitRef="mxn">233,355</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c26" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets" scale="3" unitRef="mxn">237,098</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Provisions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets" scale="3" unitRef="mxn">22,247</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Cancellation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" scale="3" sign="-" unitRef="mxn">415</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Account recoveries</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ReversalAllowanceAccountForCreditLossesOfFinancialAssets" scale="3" unitRef="mxn">2,708</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ReversalAllowanceAccountForCreditLossesOfFinancialAssets" scale="3" unitRef="mxn">1,333</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Translations effects</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets" scale="3" unitRef="mxn">28,325</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets" scale="3" unitRef="mxn">1,995</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Balance at end of year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets" scale="3" unitRef="mxn">224,569</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets" scale="3" unitRef="mxn">233,355</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_8"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company 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. 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.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfRecoverableTaxesExplanatory-c0_cont_1" escape="true" name="simecb:DisclosureOfRecoverableTaxesExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Recoverable
                                         taxes</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_DisclosureOfRecoverableTaxesExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Value Added Tax</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ValueAddedTaxReceivables" scale="3" unitRef="mxn">100,838</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ValueAddedTaxReceivables" scale="3" unitRef="mxn">534,760</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Income Tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncomeTax" scale="3" unitRef="mxn">353,325</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncomeTax" scale="3" unitRef="mxn">494,603</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherAssetsRecoverable" scale="3" unitRef="mxn">595</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherAssetsRecoverable" scale="3" unitRef="mxn">445</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherReceivables" scale="3" unitRef="mxn">454,758</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherReceivables" scale="3" unitRef="mxn">1,029,808</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfInventoriesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfInventoriesExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Inventories</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInventoriesExplanatory-c0_cont_2" id="_DisclosureOfInventoriesExplanatory-c0_cont_1"><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-left: 0.25in">Current inventory:</p><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInventoriesExplanatory-c0_cont_3" id="_DisclosureOfInventoriesExplanatory-c0_cont_2"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory-c0_cont_1" escape="true" name="simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: bottom; text-align: left"></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Finished goods</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinishedGoods" scale="3" unitRef="mxn">2,772,167</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:FinishedGoods" scale="3" unitRef="mxn">2,302,443</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Work-in-process</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:WorkInProgress" scale="3" unitRef="mxn">355,830</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:WorkInProgress" scale="3" unitRef="mxn">96,174</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Billets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherInventories" scale="3" unitRef="mxn">2,255,933</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherInventories" scale="3" unitRef="mxn">2,232,736</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Raw materials and supplies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies" scale="3" unitRef="mxn">5,092,292</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies" scale="3" unitRef="mxn">2,817,090</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Materials, spare parts and rollers</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:SpareParts" scale="3" unitRef="mxn">1,271,891</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:SpareParts" scale="3" unitRef="mxn">1,233,282</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Materials in-transit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentInventoriesInTransit" scale="3" unitRef="mxn">0</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentInventoriesInTransit" scale="3" unitRef="mxn">391,874</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Inventories" scale="3" unitRef="mxn">11,748,113</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Inventories" scale="3" unitRef="mxn">9,073,599</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 131; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfInventoriesExplanatory-c0_cont_4" id="_DisclosureOfInventoriesExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current
inventory:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInventoriesExplanatory-c0_cont_5" id="_DisclosureOfInventoriesExplanatory-c0_cont_4"><ix:continuation id="_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Coke</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CokeAmount" scale="3" unitRef="mxn">1,303,975</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CokeAmount" scale="3" unitRef="mxn">952,690</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Spare parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:SparePartsNoncurrent" scale="3" unitRef="mxn">62,092</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:SparePartsNoncurrent" scale="3" unitRef="mxn">72,139</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Rollers</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RollersAmount" scale="3" unitRef="mxn">162,263</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RollersAmount" scale="3" unitRef="mxn">185,498</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Finished goods</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:FinishedGoodsNonCurrent" scale="3" unitRef="mxn">353,095</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:FinishedGoodsNonCurrent" scale="3" unitRef="mxn">353,095</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:GrossNoncurrentInventories" scale="3" unitRef="mxn">1,881,425</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:GrossNoncurrentInventories" scale="3" unitRef="mxn">1,563,422</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Less, valuation allowance at the lower of cost or net realizable value.</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ValuationAllowanceAtCostOrNetRealizablevalueLower" scale="3" sign="-" unitRef="mxn">353,095</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ValuationAllowanceAtCostOrNetRealizablevalueLower" scale="3" sign="-" unitRef="mxn">353,095</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentInventories" scale="3" unitRef="mxn">1,528,330</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentInventories" scale="3" unitRef="mxn">1,210,327</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfInventoriesExplanatory-c0_cont_5"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has <span style="-sec-ix-hidden: hidden-fact-8">$&#160;1,303,975</span> and <span style="-sec-ix-hidden: hidden-fact-9">$&#160;952,690</span> of coke inventory on hand as of December 31, 2021 and 2020 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 March 2022, 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.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Property,
                                         plant and equipment </b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_2" id="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_1"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
of property, plant and equipment is as follows (in millions of Mexican pesos):</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_3" id="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Land</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Buildings</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Machinery and <br/>
equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Transportation<br/>
equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Furniture, mixtures and computer equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Constructions and machinery in-progress</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Total</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 30%; text-align: left">Balance to January 1, 2020</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right"><ix:nonFraction contextRef="c155" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">1,291</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right"><ix:nonFraction contextRef="c156" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">5,138</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right"><ix:nonFraction contextRef="c157" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">28,926</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right"><ix:nonFraction contextRef="c158" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">161</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right"><ix:nonFraction contextRef="c159" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">141</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right"><ix:nonFraction contextRef="c160" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">1,371</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right"><ix:nonFraction contextRef="c26" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">37,028</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c161" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn">20</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c162" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn">323</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c163" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn">525</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c164" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn">83</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn">951</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Reclassifications</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c162" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AmountOfReclassificationsOrChangesInPresentation" scale="6" unitRef="mxn">94</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c163" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AmountOfReclassificationsOrChangesInPresentation" scale="6" unitRef="mxn">334</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c164" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AmountOfReclassificationsOrChangesInPresentation" scale="6" sign="-" unitRef="mxn">428</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Conversion adjustments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c161" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" scale="6" unitRef="mxn">5</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c162" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" scale="6" sign="-" unitRef="mxn">115</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c163" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" scale="6" sign="-" unitRef="mxn">148</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c165" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" scale="6" unitRef="mxn">3</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c164" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" scale="6" sign="-" unitRef="mxn">11</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" scale="6" sign="-" unitRef="mxn">266</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Balance as of December 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c166" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">1,316</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c167" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">5,440</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c168" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">29,637</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c169" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">161</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c170" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">144</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c171" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">1,015</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">37,713</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c172" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn">119</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c173" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn">14</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c174" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn">569</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c175" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn">1</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c176" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn">5</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c177" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn">358</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="6" unitRef="mxn">1,066</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Reclassifications</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-10">&#160;</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Conversion adjustments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c172" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" scale="6" sign="-" unitRef="mxn">4</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c173" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" scale="6" sign="-" unitRef="mxn">44</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c174" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" scale="6" sign="-" unitRef="mxn">12</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c177" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" scale="6" unitRef="mxn">303</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" scale="6" unitRef="mxn">243</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Balance as of December 31, 2021</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c178" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">1,431</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c179" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">5,410</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c180" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">30,194</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c181" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">162</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c182" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">149</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c183" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">1,676</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-6" format="ixt:num-dot-decimal" name="simecb:OtherPropertyPlantAndEquipments" scale="6" unitRef="mxn">39,022</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 132; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_4" id="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_3"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated
depreciation of property, plant and equipment is as follows (in millions of Mexican pesos):</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_5" id="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_4"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Buildings</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Machinery and<br/>
equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Transportation<br/>
equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Furniture, mixtures and computer equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Total</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 40%; text-align: left">Balance as of January 1, 2020</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c184" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn">1,082</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c185" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn">19,047</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c186" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn">85</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c187" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn">77</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c26" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn">20,291</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Depreciation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c188" decimals="-6" format="ixt:num-dot-decimal" name="simecb:DepreciationExpense1" scale="6" unitRef="mxn">152</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c189" decimals="-6" format="ixt:num-dot-decimal" name="simecb:DepreciationExpense1" scale="6" unitRef="mxn">1,283</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c190" decimals="-6" format="ixt:num-dot-decimal" name="simecb:DepreciationExpense1" scale="6" unitRef="mxn">2</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c191" decimals="-6" format="ixt:num-dot-decimal" name="simecb:DepreciationExpense1" scale="6" unitRef="mxn">4</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-6" format="ixt:num-dot-decimal" name="simecb:DepreciationExpense1" scale="6" unitRef="mxn">1,441</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Conversion effects</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c188" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments" scale="6" sign="-" unitRef="mxn">21</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c189" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments" scale="6" unitRef="mxn">52</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c190" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments" scale="6" sign="-" unitRef="mxn">1</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c191" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments" scale="6" unitRef="mxn">0</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments" scale="6" unitRef="mxn">30</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Balance as of December 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c192" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn">1,213</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c193" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn">20,382</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c194" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn">86</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c195" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn">81</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn">21,762</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Depreciation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c196" decimals="-6" format="ixt:num-dot-decimal" name="simecb:DepreciationExpense1" scale="6" unitRef="mxn">46</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c197" decimals="-6" format="ixt:num-dot-decimal" name="simecb:DepreciationExpense1" scale="6" unitRef="mxn">1,127</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c198" decimals="-6" format="ixt:num-dot-decimal" name="simecb:DepreciationExpense1" scale="6" unitRef="mxn">2</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c199" decimals="-6" format="ixt:num-dot-decimal" name="simecb:DepreciationExpense1" scale="6" unitRef="mxn">0</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-6" format="ixt:num-dot-decimal" name="simecb:DepreciationExpense1" scale="6" unitRef="mxn">1,175</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Conversion effects</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c196" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments" scale="6" sign="-" unitRef="mxn">9</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c197" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments" scale="6" unitRef="mxn">82</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c198" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments" scale="6" sign="-" unitRef="mxn">2</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c199" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments" scale="6" unitRef="mxn">1</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments" scale="6" unitRef="mxn">72</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Balance as of December 31, 2021</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c200" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn">1,250</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c201" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn">21,591</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c202" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn">86</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c203" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn">82</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="6" unitRef="mxn">23,009</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_6" id="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_5"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
depreciation expense for the years ended December 31, 2021, and 2020 amounted to <span style="-sec-ix-hidden: hidden-fact-11">$&#160;1,175,108</span> and <span style="-sec-ix-hidden: hidden-fact-12">$&#160;1,441,021</span>, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_7" id="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_6"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
net book value of property, plant and equipment is as follows (in millions of Mexican pesos):</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_8" id="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_7"><ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Net Book Value:</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Land</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Buildings</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Machinery
    and<br/>
Equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Transportation<br/>
equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Furniture, mixtures and computer equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Constructions and machinery in-progress</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Total</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 30%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance as of December 31, 2019</span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c204" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">1,291</ix:nonFraction></td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c205" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">4,056</ix:nonFraction></td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c206" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">9,879</ix:nonFraction></td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c207" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">76</ix:nonFraction></td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c208" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">64</ix:nonFraction></td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c209" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">1,371</ix:nonFraction></td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c26" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">16,737</ix:nonFraction></td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance as of December 31, 2020</span></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c210" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">1,316</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c211" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">4,227</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c212" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">9,255</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c213" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">75</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c214" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">63</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c215" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">1,015</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">15,951</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance as of December 31, 2021</span></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c216" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">1,431</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c217" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">4,160</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c218" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">8,603</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c219" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">76</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c220" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">67</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c221" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">1,676</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-6" format="ixt:num-dot-decimal" name="simecb:PropertyPlantAndEquipment1" scale="6" unitRef="mxn">16,013</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_9" id="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_8"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Until
December 31, 2014, Republic has invested USD $<ix:nonFraction contextRef="c149" decimals="-5" format="ixt:num-dot-decimal" name="simecb:ElectricArcFurnaceAndAuxiliarFacilitiesExpenses" scale="6" unitRef="usd">158.8</ix:nonFraction> 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 $ <ix:nonFraction contextRef="c149" decimals="-5" format="ixt:num-dot-decimal" name="simecb:LaborAndCapitalizedIndirectExpenses" scale="6" unitRef="usd">45.4</ix:nonFraction> million of labor
and capitalized indirect expenses.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_10" id="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_9"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
facility was idled in June of 2015 and management has no near-term plans to restart the facility, except for the Lorain 9/10&#8221;
Mill, which is in the process of being recommissioned due to market demand for cold heading quality steel (CHQ) and special bar
quality steel (SBQ). The expectation is that it will be restarted when market conditions improve substantially, particularly in
the oil and gas drilling industry. During 2021 and 2020 the Company invested in certain improvements in the Lorain facility so
as to be better prepared to reactivate the plant, with USD$ <ix:nonFraction contextRef="c2" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:ConstructionInProgress" scale="6" unitRef="usd">15.6</ix:nonFraction> and USD$ <ix:nonFraction contextRef="c3" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:ConstructionInProgress" scale="6" unitRef="usd">6.0</ix:nonFraction> million recorded to construction-in-progress for
the years ended December 31, 2021 and 2020, respectively.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_11" id="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has property, machinery, and equipment with a net book value of approximately USD$ <ix:nonFraction contextRef="c150" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="usd">54.6</ix:nonFraction>, USD<span style="-sec-ix-hidden: hidden-fact-13">$&#160;40.3</span> and USD$ <ix:nonFraction contextRef="c152" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="usd">41.5</ix:nonFraction>
million as of December 31, 2021, 2020 and 2019, respectively pertaining to the Lorain, Ohio facility after recording an impairment
charge when the facility was idled.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 133; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_12" id="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_11"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.$<ix:nonFraction contextRef="c153" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="usd">130.7</ix:nonFraction> million
(Ps.$ <ix:nonFraction contextRef="c154" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="6" unitRef="mxn">2,701</ix:nonFraction> 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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_12"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, 2021, no other asset groups were impaired based on current projections. No further impairment was considered
necessary or appropriate.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfIntangibleAssetsExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Intangible
                                         and other long-term assets</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_2" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_1"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
balances as of December 31, 2021 and 2020 are as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_3" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_2"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory-c0_cont_1" escape="true" name="simecb:DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="vertical-align: bottom; font-weight: bold; text-align: center">Amortization</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left">Assets</td><td style="vertical-align: bottom; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Original<br/>
Value</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Accumulated<br/>
amortization</b></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Net</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>period<br/>
(years)</b></p></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 52%; text-align: left">Republic trade mark</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c224" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">110,506</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c224" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">110,506</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 10%; text-align: center"><div style="-sec-ix-hidden: hidden-fact-14"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Customers list</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c226" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">67,459</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c226" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AccumulatedAmortization" scale="3" unitRef="mxn">67,459</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center"><ix:nonNumeric contextRef="c227" format="ixt-sec:duryear" name="simecb:AmortizationPeriodyears">20</ix:nonNumeric></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Total from Republic (1)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c228" decimals="-3" format="ixt:num-dot-decimal" id="ix_52_fact" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">177,965</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c228" decimals="-3" format="ixt:num-dot-decimal" id="ix_53_fact" name="simecb:AccumulatedAmortization" scale="3" unitRef="mxn">67,459</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c228" decimals="-3" format="ixt:num-dot-decimal" id="ix_54_fact" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">110,506</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Customers list</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c229" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">2,205,700</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c229" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AccumulatedAmortization" scale="3" unitRef="mxn">2,205,700</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c230" format="ixt-sec:duryear" name="simecb:AmortizationPeriodyears">9</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">San 42 trademark (2)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c231" decimals="-3" format="ixt:num-dot-decimal" id="ix_38_fact" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">329,600</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c231" decimals="-3" format="ixt:num-dot-decimal" id="ix_39_fact" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">329,600</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-15"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Goodwill (2)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c233" decimals="-3" format="ixt:num-dot-decimal" id="ix_40_fact" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">1,814,160</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c233" decimals="-3" format="ixt:num-dot-decimal" id="ix_41_fact" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">1,814,160</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center"><div style="-sec-ix-hidden: hidden-fact-16"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Total from Grupo San (3)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c235" decimals="-3" format="ixt:num-dot-decimal" id="ix_46_fact" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">4,349,460</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c235" decimals="-3" format="ixt:num-dot-decimal" id="ix_47_fact" name="simecb:AccumulatedAmortization" scale="3" unitRef="mxn">2,205,700</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c235" decimals="-3" format="ixt:num-dot-decimal" id="ix_48_fact" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">2,143,760</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c236" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">4,527,425</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c236" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AccumulatedAmortization" scale="3" unitRef="mxn">2,273,159</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c236" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">2,254,266</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Other assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c237" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">58,303</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c237" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">58,303</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">4,585,728</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AccumulatedAmortization" scale="3" unitRef="mxn">2,273,159</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">2,312,569</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_4" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_3"><ix:continuation continuedAt="_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory-c0_cont_2" id="_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Amortization</b></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left">Assets</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Original<br/>
Value</b></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Accumulated<br/>
amortization</b></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Net</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>period<br/>
(years)</b></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 52%; text-align: left">Republic trade mark</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c238" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">107,380</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c238" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">107,380</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 10%; text-align: center"><div style="-sec-ix-hidden: hidden-fact-17"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Kobe Tech contract</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c240" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">125,141</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c240" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AccumulatedAmortization" scale="3" unitRef="mxn">125,141</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c241" format="ixt-sec:duryear" name="simecb:AmortizationPeriodyears">12</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Customers list</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c242" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">65,550</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c242" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AccumulatedAmortization" scale="3" unitRef="mxn">65,550</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center"><ix:nonNumeric contextRef="c243" format="ixt-sec:duryear" name="simecb:AmortizationPeriodyears">20</ix:nonNumeric></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Total from Republic (1)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c244" decimals="-3" format="ixt:num-dot-decimal" id="ix_55_fact" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">298,071</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c244" decimals="-3" format="ixt:num-dot-decimal" id="ix_56_fact" name="simecb:AccumulatedAmortization" scale="3" unitRef="mxn">190,691</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c244" decimals="-3" format="ixt:num-dot-decimal" id="ix_57_fact" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">107,380</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Customers list</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c245" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">2,205,700</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c245" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AccumulatedAmortization" scale="3" unitRef="mxn">2,205,700</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c246" format="ixt-sec:duryear" name="simecb:AmortizationPeriodyears">9</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">San 42 trademark (2)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c247" decimals="-3" format="ixt:num-dot-decimal" id="ix_42_fact" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">329,600</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c247" decimals="-3" format="ixt:num-dot-decimal" id="ix_43_fact" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">329,600</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-18"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Goodwill (2)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c249" decimals="-3" format="ixt:num-dot-decimal" id="ix_44_fact" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">1,814,160</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c249" decimals="-3" format="ixt:num-dot-decimal" id="ix_45_fact" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">1,814,160</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center"><div style="-sec-ix-hidden: hidden-fact-19"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Total from Grupo San (3)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c251" decimals="-3" format="ixt:num-dot-decimal" id="ix_49_fact" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">4,349,460</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c251" decimals="-3" format="ixt:num-dot-decimal" id="ix_50_fact" name="simecb:AccumulatedAmortization" scale="3" unitRef="mxn">2,205,700</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c251" decimals="-3" format="ixt:num-dot-decimal" id="ix_51_fact" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">2,143,760</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
    <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c252" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">4,647,531</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c252" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AccumulatedAmortization" scale="3" unitRef="mxn">2,396,391</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c252" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">2,251,140</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Other assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c253" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">71,816</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c253" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">71,816</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OriginalValueNet" scale="3" unitRef="mxn">4,719,347</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AccumulatedAmortization" scale="3" unitRef="mxn">2,396,391</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">2,322,956</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>



</div><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>





</div><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_5" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_4"><ix:continuation continuedAt="_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory-c0_cont_3" id="_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory-c0_cont_2"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><ix:footnote id="ix_14_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets with undefined useful life.</span></ix:footnote></td></tr><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif">&#160;</td></tr> </table><p style="margin-top: 0; margin-bottom: 0"></p></ix:continuation></ix:continuation><div>

</div><div>



</div><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_6" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_5"><ix:continuation continuedAt="_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory-c0_cont_4" id="_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><ix:footnote id="ix_13_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets from the Republic acquisition.</span></ix:footnote></td></tr><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif">&#160;</td></tr> </table></ix:continuation></ix:continuation><div>



</div><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_7" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_6"><ix:continuation continuedAt="_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory-c0_cont_5" id="_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory-c0_cont_4"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><ix:footnote id="ix_11_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The San 42 trademark and the goodwill are presented net of impairment losses recorded in 2009 for $<ix:nonFraction contextRef="c222" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">16,000</ix:nonFraction> and $<ix:nonFraction contextRef="c223" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" scale="3" unitRef="mxn">2,352,000</ix:nonFraction>, respectively.</span></ix:footnote></td></tr><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif">&#160;</td></tr> </table></ix:continuation></ix:continuation><div>



</div><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_8" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_7"><ix:continuation id="_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><ix:footnote id="ix_12_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets from the Grupo San acquisition.</span></ix:footnote></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 134; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_9" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_8"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
amortization of these assets recorded in net income of the years ended December 31, 2021 and 2020, amounted to $ <ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">10,522</ix:nonFraction> and <span style="-sec-ix-hidden: hidden-fact-20">$&#160;11,250</span>,
respectively.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_10" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_9"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
other assets are not subject to amortization and they are primarily comprised of guarantee deposits.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_11" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_10"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
reconciliation between the opening and closing balances of each year is presented below:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_11"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left">Assets</td><td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Original
                                                                                                         Value</b></span></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Accumulated amortization</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Net</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Balance as of December 31, 2019</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c254" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IntangibleAssetsOtherThanGoodwillBalance" scale="3" sign="-" unitRef="mxn">4,706,666</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c255" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IntangibleAssetsOtherThanGoodwillBalance" scale="3" unitRef="mxn">2,371,549</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c26" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IntangibleAssetsOtherThanGoodwillBalance" scale="3" sign="-" unitRef="mxn">2,335,117</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c256" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">11,250</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c257" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" scale="3" sign="-" unitRef="mxn">11,250</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">0</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Adjustment effect of the year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c256" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">1,431</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c257" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" scale="3" sign="-" unitRef="mxn">13,592</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" scale="3" sign="-" unitRef="mxn">12,161</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Balance as of December 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c258" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IntangibleAssetsOtherThanGoodwillBalance" scale="3" unitRef="mxn">4,719,347</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c259" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IntangibleAssetsOtherThanGoodwillBalance" scale="3" sign="-" unitRef="mxn">2,396,391</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IntangibleAssetsOtherThanGoodwillBalance" scale="3" unitRef="mxn">2,322,956</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c260" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">10,520</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c261" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" scale="3" sign="-" unitRef="mxn">10,520</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">0</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Cancellations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c260" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CancellationsAmount" scale="3" sign="-" unitRef="mxn">128,785</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c261" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CancellationsAmount" scale="3" unitRef="mxn">128,785</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CancellationsAmount" scale="3" unitRef="mxn">0</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Adjustment effect of the year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c260" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" scale="3" sign="-" unitRef="mxn">15,354</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c261" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" scale="3" unitRef="mxn">4,967</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" scale="3" sign="-" unitRef="mxn">10,387</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Balance as of December 31, 2021</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c262" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IntangibleAssetsOtherThanGoodwillBalance" scale="3" unitRef="mxn">4,585,728</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c263" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IntangibleAssetsOtherThanGoodwillBalance" scale="3" sign="-" unitRef="mxn">2,273,159</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IntangibleAssetsOtherThanGoodwillBalance" scale="3" unitRef="mxn">2,312,569</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfBorrowingsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfBorrowingsExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Short-term
                                         debt</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_DisclosureOfBorrowingsExplanatory-c0_cont_1"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 in third place. The new notes bear semi-annual interest at an annual rate of <ix:nonFraction contextRef="c264" decimals="3" format="ixt:num-dot-decimal" name="ifrs-full:BorrowingsInterestRate" scale="-2" unitRef="pure">10.5</ix:nonFraction>%
interest and principal repayments were semiannual from May 15, 2000 until November 15, 2007. At December 31, 2021 and 2020, the
amount of the bonds not exchanged totaled USD<span style="-sec-ix-hidden: hidden-fact-23">$&#160;<ix:nonFraction contextRef="c266" decimals="-5" format="ixt:num-dot-decimal" name="simecb:PrincipalAmountOutstanding" scale="6" unitRef="usd">0.3</ix:nonFraction></span> million, plus accrued interest. At December 31, 2021 and 2020, liabilities
in pesos for the bonds not exchanged amounted <span style="-sec-ix-hidden: hidden-fact-21">$&#160;6,196</span> and <span style="-sec-ix-hidden: hidden-fact-22">$&#160;6,020</span>, respectively.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfTradeAndOtherPayablesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Accounts
                                         payable trade and other accrued liabilities</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_DisclosureOfTradeAndOtherPayablesExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; text-align: center">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; text-align: center">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Trade accounts payable</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayablesToTradeSuppliers" scale="3" unitRef="mxn">6,910,451</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayablesToTradeSuppliers" scale="3" unitRef="mxn">5,347,325</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other accrued liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherAccruedLiabilities" scale="3" unitRef="mxn">898,404</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherAccruedLiabilities" scale="3" unitRef="mxn">1,266,512</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalAccountsPayableTradeAndOtherAccruedLiabilities" scale="3" unitRef="mxn">7,808,855</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalAccountsPayableTradeAndOtherAccruedLiabilities" scale="3" unitRef="mxn">6,613,837</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfEmployeeBenefitsExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>14.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Employee
                                         benefits</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_2" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_1"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Mexican
entities</i></b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_3" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_2"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Collective bargaining agreements </i></b><i>&#8211;</i> During 2021, approximately <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageOfCollectiveBargainingAgreements" scale="-2" unitRef="pure">42</ix:nonFraction>% (<ix:nonFraction contextRef="c4" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageOfCollectiveBargainingAgreements" scale="-2" unitRef="pure">44</ix:nonFraction>% on 2020) of the employees in the Company&#8217;s Mexican operations are covered by collective bargaining agreements. The Mexican collective contracts expire in periods greater than one year.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_4" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Seniority
                                         premium benefits</i></b><i> &#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
                                         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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_5" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_4"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Severance
                                         benefits </i></b><i>&#8211;</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&#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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 135; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_6" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Employee profit sharing (EPS) </i></b><i>&#8211;</i> The Mexican Constitution and the Labor Law grant employees the right to receive a <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageShareOfEmployersProfits" scale="-2" unitRef="pure">10</ix:nonFraction>% 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 2021 and 2020, EPS amounted to <ix:nonFraction contextRef="c0" decimals="-3" format="ixt:fixed-zero" name="simecb:EmployeeProfitSharingAmount" scale="3" unitRef="mxn">$&#160;0</ix:nonFraction> and <ix:nonFraction contextRef="c4" decimals="-3" format="ixt:fixed-zero" name="simecb:EmployeeProfitSharingAmount" scale="3" unitRef="mxn">$&#160;0</ix:nonFraction>, respectively. EPS is recorded in the results of operations for the year in which it is incurred.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_7" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_6"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Governmental defined contribution plans </i></b><i>&#8211;</i> Under Mexican legislation, the Company must make payments equivalent to <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="simecb:DeferredContributionPlanPercentage" scale="-2" unitRef="pure">2</ix:nonFraction>% of its workers&#8217; daily integrated salary (ceiling) to a defined contribution plan that is part of the retirement savings system. The expense in 2021, 2020 and 2019 was $<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="3" unitRef="mxn">17,110</ix:nonFraction>, and $<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="3" unitRef="mxn">12,098</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="3" unitRef="mxn">12,338</ix:nonFraction>, respectively.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_8" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Main
actuarial hypothesis used in the actuarial computations are:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_9" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_8"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Discount rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ActuarialAssumptionOfDiscountRates" scale="-2" unitRef="pure">7.55</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ActuarialAssumptionOfDiscountRates" scale="-2" unitRef="pure">7.00</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c26" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ActuarialAssumptionOfDiscountRates" scale="-2" unitRef="pure">7.70</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Wage increase rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:TaxRateEffectFromChangeInTaxRate" scale="-2" unitRef="pure">5.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:TaxRateEffectFromChangeInTaxRate" scale="-2" unitRef="pure">4.50</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:TaxRateEffectFromChangeInTaxRate" scale="-2" unitRef="pure">4.50</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Rate of salary increase</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" scale="-2" unitRef="pure">4.50</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" scale="-2" unitRef="pure">4.50</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c26" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" scale="-2" unitRef="pure">4.50</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_10" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_9"><p style="margin-left: 0.5in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employee
benefits liability as of December 31, 2021, 2020 and 2019 are comprised as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_11" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_10"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Retirement benefits</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Termination
    benefits</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 40%; text-align: left">Vested benefits Obligation (OBA)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c279" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan" scale="3" unitRef="mxn">0</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c280" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan" scale="3" unitRef="mxn">3,390</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c281" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan" scale="3" unitRef="mxn">3,390</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c282" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan" scale="3" unitRef="mxn">47,159</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c283" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan" scale="3" unitRef="mxn">0</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Plus, Non-Vested Benefits Obligation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c279" decimals="-3" format="ixt:num-dot-decimal" name="simecb:PlusNonVestedBenefitsObligation" scale="3" unitRef="mxn">87,071</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c280" decimals="-3" format="ixt:num-dot-decimal" name="simecb:PlusNonVestedBenefitsObligation" scale="3" unitRef="mxn">72,382</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c281" decimals="-3" format="ixt:num-dot-decimal" name="simecb:PlusNonVestedBenefitsObligation" scale="3" unitRef="mxn">159,453</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c282" decimals="-3" format="ixt:num-dot-decimal" name="simecb:PlusNonVestedBenefitsObligation" scale="3" unitRef="mxn">115,077</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c283" decimals="-3" format="ixt:num-dot-decimal" name="simecb:PlusNonVestedBenefitsObligation" scale="3" unitRef="mxn">127,064</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Defined Benefits Obligation.</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c279" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DefinedBenefitObligationAtPresentValue" scale="3" unitRef="mxn">87,071</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c280" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DefinedBenefitObligationAtPresentValue" scale="3" unitRef="mxn">75,772</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c281" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DefinedBenefitObligationAtPresentValue" scale="3" unitRef="mxn">162,843</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c282" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DefinedBenefitObligationAtPresentValue" scale="3" unitRef="mxn">162,236</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c283" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DefinedBenefitObligationAtPresentValue" scale="3" unitRef="mxn">127,064</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: justify; padding-bottom: 4pt">Projected Net Liability</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c279" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:LiabilityAssetOfDefinedBenefitPlans" scale="3" unitRef="mxn">87,071</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c280" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:LiabilityAssetOfDefinedBenefitPlans" scale="3" unitRef="mxn">75,772</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c281" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:LiabilityAssetOfDefinedBenefitPlans" scale="3" unitRef="mxn">162,843</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c282" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:LiabilityAssetOfDefinedBenefitPlans" scale="3" unitRef="mxn">162,236</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c283" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:LiabilityAssetOfDefinedBenefitPlans" scale="3" unitRef="mxn">127,064</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_12" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_11"><p style="margin-left: 0.5in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cost for the period booked in profit and loss is comprised as follows</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_13" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_12"><ix:nonNumeric contextRef="c0" escape="true" name="simecb:ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Retirement benefits</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Termination
    benefits</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 40%; text-align: left">Service cost </td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c284" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentServiceCostDefinedBenefitPlans" scale="3" unitRef="mxn">4,842</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c285" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentServiceCostDefinedBenefitPlans" scale="3" unitRef="mxn">4,457</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c286" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentServiceCostDefinedBenefitPlans" scale="3" unitRef="mxn">9,299</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c287" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentServiceCostDefinedBenefitPlans" scale="3" unitRef="mxn">6,736</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c288" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentServiceCostDefinedBenefitPlans" scale="3" unitRef="mxn">2,179</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Net interest</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c284" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" scale="3" unitRef="mxn">6,252</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c285" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" scale="3" unitRef="mxn">4,869</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c286" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" scale="3" unitRef="mxn">11,121</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c287" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" scale="3" unitRef="mxn">9,306</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c288" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" scale="3" unitRef="mxn">4,242</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Labor cost of past services</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c284" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PastServiceCostDefinedBenefitPlans" scale="3" unitRef="mxn">0</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c285" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PastServiceCostDefinedBenefitPlans" scale="3" unitRef="mxn">1,806</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c286" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PastServiceCostDefinedBenefitPlans" scale="3" unitRef="mxn">1,806</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c287" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PastServiceCostDefinedBenefitPlans" scale="3" unitRef="mxn">5,240</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c288" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PastServiceCostDefinedBenefitPlans" scale="3" unitRef="mxn">1,947</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: justify; padding-bottom: 4pt">Net Cost for the period</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c284" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetCostForThePeriod" scale="3" unitRef="mxn">11,094</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c285" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetCostForThePeriod" scale="3" unitRef="mxn">11,132</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c286" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetCostForThePeriod" scale="3" unitRef="mxn">22,226</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c287" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetCostForThePeriod" scale="3" unitRef="mxn">21,282</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c288" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetCostForThePeriod" scale="3" unitRef="mxn">8,368</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_14" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
DBO amount recorded in the balance sheet as of December 31, 2021 and 2020 are <span style="-sec-ix-hidden: hidden-fact-24">$&#160;162,843</span>, and <span style="-sec-ix-hidden: hidden-fact-25">$&#160;161,864</span>, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_15" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_14"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock-c0_cont_1" escape="true" name="simecb:ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: justify; padding-bottom: 1.5pt">Defined benefit obligations (DBO) changes in present</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes" scale="3" unitRef="mxn">161,864</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes" scale="3" unitRef="mxn">123,368</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-decoration: underline; vertical-align: top; text-align: left">Value</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">DBO present value at January 1<sup>st</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DefinedBenefitObligationAtPresentValues" scale="3" unitRef="mxn">161,864</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c26" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DefinedBenefitObligationAtPresentValues" scale="3" unitRef="mxn">123,368</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Past services labor cost</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PastServiceCostNetDefinedBenefitLiabilityAsset" scale="3" unitRef="mxn">1,806</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PastServiceCostNetDefinedBenefitLiabilityAsset" scale="3" unitRef="mxn">5,240</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Current service labor cost</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset" scale="3" unitRef="mxn">9,299</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset" scale="3" unitRef="mxn">6,736</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestRevenueExpense" scale="3" unitRef="mxn">11,121</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestRevenueExpense" scale="3" unitRef="mxn">9,306</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Paid benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DefinedBenefitsCosts" scale="3" sign="-" unitRef="mxn">3,648</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Actuarial gains and losses in obligations</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" scale="3" sign="-" unitRef="mxn">21,247</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" scale="3" unitRef="mxn">20,862</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">DBO present value at December 31<sup>st</sup></span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DefinedBenefitObligationAtPresentValues" scale="3" unitRef="mxn">162,843</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DefinedBenefitObligationAtPresentValues" scale="3" unitRef="mxn">161,864</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_16" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_15"><ix:continuation id="_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Initial PNL</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InitialProfitandLossEmployeeBenefits" scale="3" unitRef="mxn">161,864</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InitialProfitandLossEmployeeBenefits" scale="3" unitRef="mxn">123,368</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Net cost for the period</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetCostsForThePeriod" scale="3" unitRef="mxn">22,226</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetCostsForThePeriod" scale="3" unitRef="mxn">21,282</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Paid benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:PaidBenefits" scale="3" sign="-" unitRef="mxn">3,648</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Previous years effect on profit and loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" scale="3" sign="-" unitRef="mxn">21,247</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" scale="3" unitRef="mxn">20,862</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Final PNL</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:FinaIProfitandLossEmployeeBenefits" scale="3" unitRef="mxn">162,843</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:FinaIProfitandLossEmployeeBenefits" scale="3" unitRef="mxn">161,864</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Defined benefits obligations (DBO)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DefinedBenefitsObligationsDBO" scale="3" unitRef="mxn">162,843</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DefinedBenefitsObligationsDBO" scale="3" unitRef="mxn">161,864</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 136; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_17" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_16"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Foreign
entities (Republic)</b></span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_18" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_17"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_19" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_18"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Collective
                                         Bargaining Agreements</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_20" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, 2020 and 2019 <ix:nonFraction contextRef="c267" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageOfCollectiveBargainingAgreements" scale="-2" unitRef="pure">76</ix:nonFraction>%, <ix:nonFraction contextRef="c268" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageOfCollectiveBargainingAgreements" scale="-2" unitRef="pure">70</ix:nonFraction>% and <ix:nonFraction contextRef="c269" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageOfCollectiveBargainingAgreements" scale="-2" unitRef="pure">79</ix:nonFraction>%, respectively of Republic employees are covered by a collective bargaining
agreement (labor agreement) with the United Steelworkers (&#8220;USW&#8221;). <ix:nonNumeric contextRef="c267" name="ifrs-full:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost">The agreement initially expired on August 15, 2016,
was extended for three years through August 15, 2019, and further extended through August 15, 2022.</ix:nonNumeric> 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.
<ix:nonNumeric contextRef="c267" name="ifrs-full:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan">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.</ix:nonNumeric></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_21" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_20"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Defined
Contribution Plans</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_22" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_21"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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$<ix:nonFraction contextRef="c267" decimals="2" format="ixt:num-dot-decimal" name="simecb:FixedAmountsPerHourForEachCoveredEmployees" scale="0" unitRef="usdPershares">1.68</ix:nonFraction>
per hour for each covered employee&#8217;s contributory hours, as defined under the plan.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_23" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_22"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_24" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_23"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.5in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">I.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contributions
                                         to the SPT by Republic may be used to provide benefits to employees of other participating
                                         employers;</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_25" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_24"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.5in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">II.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
                                         a participating employer stops contributing to the SPT, the unfunded obligations of the
                                         plan may be borne by the remaining participating employers; and</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_26" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_25"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.5in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">III.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
                                         Republic chooses to stop participating in the SPT, Republic may be obliged to pay an
                                         amount based on the underfunded status of the plan, referred to as a withdrawal liability.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_27" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_26"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>c.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>VEBA
Benefit Trust</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_28" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_27"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, 2021, 2020 and 2019, the Company recorded expenses of USD $ <ix:nonFraction contextRef="c270" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="6" unitRef="usd">0.5</ix:nonFraction>, USD $ <ix:nonFraction contextRef="c271" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="6" unitRef="usd">0</ix:nonFraction> million and
USD $ <ix:nonFraction contextRef="c272" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="6" unitRef="usd">1.1</ix:nonFraction> million, respectively, related to this benefits plan.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_29" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_28"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the years ended December 31, 2021, 2020 and 2019, Republic recorded combined expenses of USD<span style="-sec-ix-hidden: hidden-fact-26">$&#160;3.5</span> million, USD<span style="-sec-ix-hidden: hidden-fact-27">$&#160;3.1</span>
and USD<span style="-sec-ix-hidden: hidden-fact-28">$&#160;3.6</span> million, respectively, related to the funding obligations of the retirement healthcare and pension benefits.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 137; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_30" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_29"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>401(k)
Plans</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_31" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_30"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="simecb:ContributionVestedPercentage" scale="-2" unitRef="pure">100</ix:nonFraction>% 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 <ix:nonFraction contextRef="c0" decimals="3" format="ixt:num-dot-decimal" name="simecb:PercentageMatchingContributionForFirstFivePercentage" scale="-2" unitRef="pure">25.0</ix:nonFraction>% matching contribution for the first <ix:nonFraction contextRef="c276" decimals="3" format="ixt:num-dot-decimal" name="simecb:PercentageMatchingContributionForFirstFivePercentage" scale="-2" unitRef="pure">5.0</ix:nonFraction>% of payroll that an employee elects to contribute. Employees
are <ix:nonFraction contextRef="c273" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageMatchingContributionForFirstFivePercentage" scale="-2" unitRef="pure">100</ix:nonFraction>% vested in both their and Republic matching 401(k) contributions. For the years ended December 31, 2021, 2020 and 2019
the Company recorded expense of USD<span style="-sec-ix-hidden: hidden-fact-29">$&#160;1.0</span> million, USD$&#160;1.1 million and USD$ <ix:nonFraction contextRef="c277" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="6" unitRef="usd"><ix:nonFraction contextRef="c278" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="6" unitRef="usd">1.1</ix:nonFraction></ix:nonFraction> million, respectively, related to this
defined contribution retirement plan.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_32" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_31"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_33" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_32"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Profit
Sharing and Incentive Compensation Plans</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:nonNumeric contextRef="c0" name="simecb:LaborAgreementDescription"><ix:continuation continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_34" id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_33"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 $ 0.5 million of expense was recorded for the year ended December 31, 2021.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_34"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, 2021, 2020 and 2019 the Company paid USD <ix:nonFraction contextRef="c0" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:BenefitsPaidOrPayable" scale="6" unitRef="usd">0.5</ix:nonFraction> million,
USD $ <ix:nonFraction contextRef="c4" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:BenefitsPaidOrPayable" scale="6" unitRef="usd">0.0</ix:nonFraction> and USD $<ix:nonFraction contextRef="c5" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:BenefitsPaidOrPayable" scale="6" unitRef="usd">0.0</ix:nonFraction> million respectively, under this plan.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfIncomeTaxExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>15.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Income
taxes</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_2" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.25in; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is subject to Income Tax (ISR).</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.25in; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_3" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.25in; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
analysis of the income tax charged to the results of 2021, 2020 and 2019 is as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_4" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_3"><ix:nonNumeric contextRef="c0" escape="true" name="simecb:ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Income tax of the year for Mexican companies</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c291" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">2,564,312</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c289" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">1,460,057</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c290" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">3,177,506</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Income tax year for foreign companies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c297" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">1,253,895</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c298" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">370,860</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c299" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">301,263</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Deferred tax for Mexican companies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c291" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn">96,453</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c289" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn">94,604</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c290" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" scale="3" unitRef="mxn">12,978</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Deferred tax for foreign companies</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c297" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" scale="3" unitRef="mxn">668,015</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c298" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" scale="3" unitRef="mxn">341,531</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c299" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn">215,473</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">4,389,769</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">2,077,844</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">3,276,274</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_5" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
amount of income tax of Mexican companies includes $<ix:nonFraction contextRef="c289" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AmountOfTaxPaymentsAndExpensesIncreaseDecrease" scale="3" unitRef="mxn">554,435</ix:nonFraction> and $<ix:nonFraction contextRef="c290" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AmountOfTaxPaymentsAndExpensesIncreaseDecrease" scale="3" unitRef="mxn">2,323,662</ix:nonFraction> 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).</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.25in; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 138; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.25in; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_6" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
2021, 2020 and 2019, the income tax expense (benefit) attributable to income was different from the one that will result for applying
<ix:nonFraction contextRef="c291" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ApplicableTaxRate" scale="-2" unitRef="pure"><ix:nonFraction contextRef="c289" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ApplicableTaxRate" scale="-2" unitRef="pure"><ix:nonFraction contextRef="c290" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ApplicableTaxRate" scale="-2" unitRef="pure">30</ix:nonFraction></ix:nonFraction></ix:nonFraction>% (tax rate in Mexico) before these provisions, as a result of the items shown below:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_7" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_6"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock-c0_cont_1" escape="true" name="simecb:ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Expected benefit, expense</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ExpectedBenefitTaxExpense" scale="3" unitRef="mxn">4,084,348</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ExpectedBenefitTaxExpense" scale="3" unitRef="mxn">1,462,776</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ExpectedBenefitTaxExpense" scale="3" unitRef="mxn">490,925</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Increase (decrease) as a result of:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Inflation effect, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncreaseDecreaseInInflationEffectsNet" scale="3" sign="-" unitRef="mxn">577,234</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncreaseDecreaseInInflationEffectsNet" scale="3" sign="-" unitRef="mxn">139,134</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncreaseDecreaseInInflationEffectsNet" scale="3" sign="-" unitRef="mxn">417,960</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Impact of the nominal rate differences between the USA and Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TaxEffectFromChangeInTaxRate" scale="3" unitRef="mxn">66,343</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TaxEffectFromChangeInTaxRate" scale="3" unitRef="mxn">11,075</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TaxEffectFromChangeInTaxRate" scale="3" sign="-" unitRef="mxn">23,368</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Benefit from utilization of tax loss carry-forwards and others (1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" id="ix_61_fact" name="simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" scale="3" sign="-" unitRef="mxn">12,086</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" id="ix_62_fact" name="simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" scale="3" unitRef="mxn">16,173</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" id="ix_63_fact" name="simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" scale="3" sign="-" unitRef="mxn">987,135</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Others, net (includes permanent items) Income tax expense (2)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" id="ix_58_fact" name="ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" scale="3" unitRef="mxn">828,398</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" id="ix_59_fact" name="ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" scale="3" unitRef="mxn">172,519</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" id="ix_60_fact" name="ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" scale="3" unitRef="mxn">1,890,150</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Income tax expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" scale="3" unitRef="mxn">4,389,769</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" scale="3" unitRef="mxn">1,523,409</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" scale="3" unitRef="mxn">952,612</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Effective tax rate</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ApplicableTaxRate" scale="-2" unitRef="pure">31.73</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ApplicableTaxRate" scale="-2" unitRef="pure">31.24</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ApplicableTaxRate" scale="-2" unitRef="pure">58.21</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">%</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="margin-top: 0; margin-bottom: 0"></p><div>





</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_8" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_7"><ix:continuation continuedAt="_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock-c0_cont_2" id="_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><ix:footnote id="ix_16_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 2021, 2020 and 2019, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</span></ix:footnote></td></tr><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif">&#160;</td></tr> </table></ix:continuation></ix:continuation><div>



</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_9" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_8"><ix:continuation id="_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><ix:footnote id="ix_15_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></ix:footnote></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_10" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_11" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, Grupo Simec, S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize
as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_12" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_11"><ix:nonNumeric contextRef="c0" escape="true" name="simecb:ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Origin
Date</b></span></p></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Expiration
                                                                                             Date</b></span></p></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Tax losses available</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 31%; text-align: center"><ix:nonNumeric contextRef="c300" name="simecb:OriginDate">2013</ix:nonNumeric></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 31%; text-align: center"><ix:nonNumeric contextRef="c300" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits">2023</ix:nonNumeric></td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 32%; text-align: right"><ix:nonFraction contextRef="c300" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TaxLossesAvailable" scale="3" unitRef="mxn">3,823</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center"><ix:nonNumeric contextRef="c301" name="simecb:OriginDate">2014</ix:nonNumeric></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c301" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits">2024</ix:nonNumeric></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c301" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TaxLossesAvailable" scale="3" unitRef="mxn">2,635</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center"><ix:nonNumeric contextRef="c302" name="simecb:OriginDate">2015</ix:nonNumeric></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c302" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits">2025</ix:nonNumeric></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c302" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TaxLossesAvailable" scale="3" unitRef="mxn">8,988</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center"><ix:nonNumeric contextRef="c303" name="simecb:OriginDate">2016</ix:nonNumeric></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c303" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits">2026</ix:nonNumeric></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c303" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TaxLossesAvailable" scale="3" unitRef="mxn">316,818</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center"><ix:nonNumeric contextRef="c304" name="simecb:OriginDate">2017</ix:nonNumeric></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c304" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits">2027</ix:nonNumeric></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c304" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TaxLossesAvailable" scale="3" unitRef="mxn">329,500</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center"><ix:nonNumeric contextRef="c305" name="simecb:OriginDate">2018</ix:nonNumeric></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c305" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits">2028</ix:nonNumeric></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c305" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TaxLossesAvailable" scale="3" unitRef="mxn">97,980</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center"><ix:nonNumeric contextRef="c306" name="simecb:OriginDate">2019</ix:nonNumeric></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c306" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits">2029</ix:nonNumeric></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c306" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TaxLossesAvailable" scale="3" unitRef="mxn">886,466</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center"><ix:nonNumeric contextRef="c307" name="simecb:OriginDate">2020</ix:nonNumeric></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c307" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits">2030</ix:nonNumeric></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c307" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TaxLossesAvailable" scale="3" unitRef="mxn">898,711</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: center"><ix:nonNumeric contextRef="c308" name="simecb:OriginDate">2021</ix:nonNumeric></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center"><ix:nonNumeric contextRef="c308" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits">2031</ix:nonNumeric></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c308" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TaxLossesAvailable" scale="3" unitRef="mxn">1,632,449</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TaxLossesAvailable" scale="3" unitRef="mxn">4,177,370</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:nonNumeric contextRef="c292" name="ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits"><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_13" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, Republic had USD$&#160;320.2 million of tax losses pending to amortize for federal tax purposes, of those
USD $189.2 million are undefined and USD $200.3 million expire between 2033 and 2038; USD$&#160;319.2 million of tax losses for
state and local purposes that expire between 2021 and 2040 and approximately USD$&#160;6.7 million of tax losses at the subsidiary
located in Canada, which expire between 2032 and 2040.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_14" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, GV do Brasil Industria e Comercio of A&#231;o LTDA, a subsidiary established in Brazil, had R$ <ix:nonFraction contextRef="c293" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="6" unitRef="brl">85.167</ix:nonFraction>
million Brazilian Reals ($ <ix:nonFraction contextRef="c294" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="6" unitRef="mxn">313</ix:nonFraction> million of Mexican pesos) of tax losses pending to amortize for federal tax purposes, which do
not have an expiration date.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_15" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, Companhia Sider&#250;rgica do Espirito Santo S.A., a subsidiary established in Brazil, had R$ <ix:nonFraction contextRef="c295" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="6" unitRef="brl">0.0</ix:nonFraction> million
Brazilian Reals (<ix:nonFraction contextRef="c296" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="6" unitRef="mxn">0</ix:nonFraction> million of Mexican pesos) of tax losses pending of amortize for federal tax purposes.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 139; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_16" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfIncomeTaxExplanatory-c0_cont_16"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Deferred tax assets: </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 76%; text-align: left">Allowance for doubtful accounts</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c309" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DeferredTaxAssetGross" scale="3" sign="-" unitRef="mxn">64,511</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c310" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DeferredTaxAssetGross" scale="3" sign="-" unitRef="mxn">61,536</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Advances from customers</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c311" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DeferredTaxAssetGross" scale="3" unitRef="mxn">359,795</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c312" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DeferredTaxAssetGross" scale="3" unitRef="mxn">283,846</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Deferred tax assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c311" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxAssets" scale="3" unitRef="mxn">295,284</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c312" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxAssets" scale="3" unitRef="mxn">222,310</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Deferred tax liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c313" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DeferredTaxLiabilityGross" scale="3" unitRef="mxn">3,926,450</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c314" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DeferredTaxLiabilityGross" scale="3" unitRef="mxn">3,321,941</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Intangible assets from Grupo San</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c315" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DeferredTaxLiabilityGross" scale="3" unitRef="mxn">353,661</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c316" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DeferredTaxLiabilityGross" scale="3" unitRef="mxn">329,600</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Provisions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c317" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DeferredTaxLiabilityGross" scale="3" unitRef="mxn">76,601</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c318" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DeferredTaxLiabilityGross" scale="3" unitRef="mxn">202,407</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Prepaid expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c319" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DeferredTaxLiabilityGross" scale="3" unitRef="mxn">43,696</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c320" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DeferredTaxLiabilityGross" scale="3" unitRef="mxn">6,883</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.375in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Total deferred liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxLiabilities" scale="3" unitRef="mxn">4,400,408</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxLiabilities" scale="3" unitRef="mxn">3,860,831</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Deferred tax liabilities, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NetDeferredTaxLiabilities" scale="3" unitRef="mxn">4,105,124</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NetDeferredTaxLiabilities" scale="3" unitRef="mxn">3,638,521</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>16.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stockholders&#8217;
                                         equity</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_2" id="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common
                                         stock as of December 31, 2021 and 2020, is as follows:</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_3" id="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:EarningsPerShareExplanatory"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number of<br/>
shares</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(in&#160;thousands)</b></span></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Amount</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Fixed capital</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="INF" format="ixt:num-dot-decimal" name="simecb:FixedCapitalShares" scale="3" unitRef="shares">90,850</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:FixedCapitalAmount" scale="3" unitRef="mxn">441,786</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Variable capital</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="INF" format="ixt:num-dot-decimal" name="simecb:VariableCapitalShares" scale="3" unitRef="shares">406,859</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:VariableCapitalAmount" scale="3" unitRef="mxn">1,978,444</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="INF" format="ixt:num-dot-decimal" name="simecb:ShareCapitalShares" scale="3" unitRef="shares">497,709</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ShareCapitalAmount" scale="3" unitRef="mxn">2,420,230</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Effect of restatement</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:EffectOfRestatementAmount" scale="3" unitRef="mxn">412,038</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesAuthorised" scale="3" unitRef="shares">497,709</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:SharesAmount" scale="3" unitRef="mxn">2,832,268</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_4" id="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common
stock consists of nominative shares, fully subscribed, without nominal value. Variable capital can be increased without limitation.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_5" id="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
shares correspond to Series &#8220;B&#8221;. This series is divided in &#8220;Class I&#8221; with <ix:nonFraction contextRef="c321" decimals="0" format="ixt:num-dot-decimal" name="simecb:FixedCapitalShares" scale="0" unitRef="shares">90,850,050</ix:nonFraction> shares that represent
the fixed capital, and &#8220;Class II&#8221; with <ix:nonFraction contextRef="c322" decimals="0" format="ixt:num-dot-decimal" name="simecb:FixedCapitalShares" scale="0" unitRef="shares">406,859,164</ix:nonFraction> shares of variable capital stock.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_6" id="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Retained earnings include the statutory legal reserve. According to the Mexican General Corporate Law, at least <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageOfLegalReserve" scale="-2" unitRef="pure">5</ix:nonFraction>% of net profit of the year must be transferred to the legal reserve until the reserve equals <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="simecb:PercentageOfNominalCapital" scale="-2" unitRef="pure">20</ix:nonFraction>% 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, 2021, and 2020, the legal reserve of the Company amounted to <span style="-sec-ix-hidden: hidden-fact-30">$&#160;<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughTransferToStatutoryReserve" scale="3" unitRef="mxn">484,046</ix:nonFraction></span> (nominal pesos), representing <ix:nonFraction contextRef="c2" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets" scale="-2" unitRef="pure">20</ix:nonFraction>% of nominal stockholder&#180;s equity.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_7" id="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_6"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31,2021, a reserve was approved for $ <ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CapitalReserve" scale="3" unitRef="mxn">5,000,000</ix:nonFraction> 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 2021, and 2020, the Company held <ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TreasuryShares" scale="3" unitRef="mxn">35,128,483</ix:nonFraction> and <ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TreasuryShares" scale="3" unitRef="mxn">34,465,803</ix:nonFraction> shares in treasury, respectively, which amounted to $ <ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfTreasuryShares" scale="3" unitRef="mxn">2,176,149</ix:nonFraction> and $ <ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfTreasuryShares" scale="3" unitRef="mxn">2,101,652</ix:nonFraction>, respectively. The resulting loss in 2021 for the purchase and sale of treasury shares amounted to $ <ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions" scale="3" unitRef="mxn">0</ix:nonFraction> (the <ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions" scale="3" unitRef="mxn">0</ix:nonFraction> in $ 2020).</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 140; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><ix:continuation continuedAt="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_8" id="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_7"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the Ordinary General Shareholders&#8217; Meeting held on February 10, 2020, a Ps. <ix:nonFraction contextRef="c323" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:DividendsPaid" scale="6" unitRef="mxn">1,990</ix:nonFraction> 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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_9" id="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_10" id="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_9"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
                                         reconciliation of the number of shares outstanding shows below:</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory-c0_cont_10"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Thousands of shares</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Shares outstanding at beginning of year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="3" unitRef="shares">463,243</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c26" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="3" unitRef="shares">466,141</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Repurchase of capital shares, net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding" scale="3" sign="-" unitRef="shares">662</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding" scale="3" sign="-" unitRef="shares">2,898</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Shares outstanding at yearend</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="3" unitRef="shares">462,581</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="3" unitRef="shares">463,243</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfNoncontrollingInterestsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>17.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Non-controlling
                                         interest</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfNoncontrollingInterestsExplanatory-c0_cont_2" id="_DisclosureOfNoncontrollingInterestsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
mentioned in Note 4, Grupo Simec, S.A.B. de C.V. does not own <ix:nonFraction contextRef="c324" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:PercentageOfVotingEquityInterestsAcquired" scale="-2" unitRef="pure">100</ix:nonFraction>% of the capital stock of all of its subsidiaries (<ix:nonFraction contextRef="c2" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:PercentageOfVotingEquityInterestsAcquired" scale="-2" unitRef="pure">99.41</ix:nonFraction>%). 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfNoncontrollingInterestsExplanatory-c0_cont_3" id="_DisclosureOfNoncontrollingInterestsExplanatory-c0_cont_2"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
table below shows the changes for the years ended December 31, 2021 and 2020:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfNoncontrollingInterestsExplanatory-c0_cont_3"><ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclosureOfControllingAndNoncontrollingInterestExplanatory"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Balance at beginning of year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncontrollingInterests" scale="3" unitRef="mxn">36,010</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c26" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncontrollingInterests" scale="3" unitRef="mxn">24,800</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Share of profits and losses for the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToNoncontrollingInterests" scale="3" unitRef="mxn">1,659</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToNoncontrollingInterests" scale="3" sign="-" unitRef="mxn">105</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt">Share of translation effects of foreign subsidiaries</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ShareOfTranslationEffectsOfForeignSubsidiaries" scale="3" unitRef="mxn">3,492</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ShareOfTranslationEffectsOfForeignSubsidiaries" scale="3" unitRef="mxn">11,315</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Balance at the end of the year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncontrollingInterests" scale="3" unitRef="mxn">41,161</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:NoncontrollingInterests" scale="3" unitRef="mxn">36,010</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfRelatedPartyExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>18.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Transactions
                                         and balances with related parties</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_2" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transactions
with related parties, carried out in the ordinary course of business, were as follows:</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_3" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_2"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Holding company</td><td>&#160;</td>
    <td colspan="3" style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="3" style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="3" style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; width: 64%; text-align: left">Interest income</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromRenderingOfServicesRelatedPartyTransactions" scale="3" unitRef="mxn">34,447</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromRenderingOfServicesRelatedPartyTransactions" scale="3" unitRef="mxn">41,034</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromRenderingOfServicesRelatedPartyTransactions" scale="3" unitRef="mxn">265,200</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Management staff</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Administrative services expenditures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdministrativeServicesExpenditures" scale="3" unitRef="mxn">113,018</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdministrativeServicesExpenditures" scale="3" unitRef="mxn">199,488</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdministrativeServicesExpenditures" scale="3" unitRef="mxn">23,548</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Other related parties</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions" scale="3" unitRef="mxn">391,664</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions" scale="3" unitRef="mxn">188,082</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions" scale="3" unitRef="mxn">249,560</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Purchases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PurchasesOfGoodsRelatedPartyTransactions" scale="3" unitRef="mxn">40,081</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PurchasesOfGoodsRelatedPartyTransactions" scale="3" unitRef="mxn">27,507</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:PurchasesOfGoodsRelatedPartyTransactions" scale="3" unitRef="mxn">438,052</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Direct short-term benefits (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" id="ix_64_fact" name="ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits" scale="3" unitRef="mxn">78,321</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" id="ix_65_fact" name="ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits" scale="3" unitRef="mxn">90,562</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" id="ix_66_fact" name="ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits" scale="3" unitRef="mxn">106,631</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 3pt; margin-bottom: 3pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>



</div><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_4" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_3"><ix:continuation id="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(*)</span></td><td style="text-align: justify"><ix:footnote id="ix_17_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Correspond
to the salaries, allowances and bonuses paid to the executives of Simec.</span></ix:footnote></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 141; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_5" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balances
receivable from and payable to related parties are as follows:</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_6" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_5"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Short-term</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Accounts receivable:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left">Industrias CH, S.A.B. de C.V.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c330" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">6,073</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c331" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">6,073</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">C&#225;. Laminadora Vista Hermosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c332" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">628</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c333" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">611</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora compa&#241;&#237;a Mexicana de Tubos, S.A. de C.V. </td><td>&#160;</td>
    <td style="text-align: left"></td><td style="text-align: right"><ix:nonFraction contextRef="c334" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">873</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c335" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">848</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">C&#237;a Tubos y Perfiles Monterrey, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c336" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">3,318</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c337" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">3,318</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Perfiles Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c338" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">2,872</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c339" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">3,452</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Construalco, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c340" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">519</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c341" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">3,320</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Aceros y Laminados Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c342" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">1,638</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c343" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">2,643</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Arrendadora Norte de Matamoros, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c344" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">1,294</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c345" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">1,294</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Industrial de Herramientas, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c346" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">816</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c347" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">411</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Joist del Golfo, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c348" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">5,227</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c349" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">12,192</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Ferrovisa, S.A.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c350" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">17,762</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Sigosa Aceros, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c351" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">18,942</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Sider&#250;rgicos del Golfo, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c352" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">940</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Perfiles Comerciales Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c353" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">25,588</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Pytsa Industrial de Mexico. S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c354" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">438</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Aceros y Laminados Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c355" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">820</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt">Others</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c356" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">246</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c357" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">782</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">70,232</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalShortTerm" scale="3" unitRef="mxn">52,706</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>



</div><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_7" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_6"><ix:continuation continuedAt="_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory-c0_cont_2" id="_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Long-term</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Accounts receivable:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: justify; padding-bottom: 1.5pt">Industrias CH, S.A.B. de C.V.</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c358" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:LongtermDeposits" scale="3" unitRef="mxn">648,281</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c359" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:LongtermDeposits" scale="3" unitRef="mxn">648,281</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:LongtermDeposits" scale="3" unitRef="mxn">648,281</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:LongtermDeposits" scale="3" unitRef="mxn">648,281</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><p style="margin-left: 0.12; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: -0.12"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Loans
to related parties:</b></span></p></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Industrias CH, S.A.B de C.V.</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c360" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalLoansToRelatedPartiesinDollars" scale="3" unitRef="mxn">915,553</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c361" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalLoansToRelatedPartiesinDollars" scale="3" unitRef="mxn">858,510</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt">Perfiles Comerciales Sigosa, S.A. de C.V.</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c362" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalLoansToRelatedPartiesinDollars" scale="3" unitRef="mxn">154,605</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c363" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalLoansToRelatedPartiesinDollars" scale="3" unitRef="mxn">150,233</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalLoansToRelatedPartiesinDollars" scale="3" unitRef="mxn">1,070,158</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalLoansToRelatedPartiesinDollars" scale="3" unitRef="mxn">1,008,743</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Total, long-term</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalLongterm" scale="3" unitRef="mxn">1,718,439</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:TotalLongterm" scale="3" unitRef="mxn">1,657,024</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_8" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_9" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
2021, there are loans with Industrias CH, S.A.B. de C.V., in USD and pesos.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_10" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
granted loans in USD and pesos including interest amount to $ <ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpenseOnBankLoansAndOverdrafts" scale="3" unitRef="mxn">915,553</ix:nonFraction> as of December 31, 2021. (2020 $<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpenseOnBankLoansAndOverdrafts" scale="3" unitRef="mxn">858,510</ix:nonFraction>).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_11" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
USD <ix:nonFraction contextRef="c325" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="usd">25,400</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="3" unitRef="mxn">521,208</ix:nonFraction> Mx. Pesos, plus interest for $<ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestPayable" scale="3" unitRef="mxn">120,494</ix:nonFraction>, plus VAT of $<ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ValueAddedTaxPayables" scale="3" unitRef="mxn">18,596</ix:nonFraction>, resulting a total for $<ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:BalanceAmount" scale="3" unitRef="mxn">660,298</ix:nonFraction>
(as of December 31, 2020, the loan is equivalent to $<ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="3" unitRef="mxn">506,354</ix:nonFraction>, plus interest of $<ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestPayable" scale="3" unitRef="mxn">93,816</ix:nonFraction>, plus VAT of $<ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ValueAddedTaxPayables" scale="3" unitRef="mxn">14,279</ix:nonFraction>, giving as a result,
a total for $<ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:BalanceAmount" scale="3" unitRef="mxn">614,449</ix:nonFraction>); the interest rate agreed was TIIE plus a percentual point.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_12" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
loan in pesos for $<ix:nonFraction contextRef="c326" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="3" unitRef="mxn">186,752</ix:nonFraction> plus interest of $<ix:nonFraction contextRef="c326" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestPayable" scale="3" unitRef="mxn">59,054</ix:nonFraction> plus the IVA of $<ix:nonFraction contextRef="c326" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ValueAddedTaxPayables" scale="3" unitRef="mxn">9,449</ix:nonFraction> for a balance of $<ix:nonFraction contextRef="c326" decimals="-3" format="ixt:num-dot-decimal" name="simecb:BalanceAmount" scale="3" unitRef="mxn">255,255</ix:nonFraction> (as of December 31, 2020
this amount, when to $<ix:nonFraction contextRef="c327" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="3" unitRef="mxn">186,752</ix:nonFraction> plus interest of $<ix:nonFraction contextRef="c327" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:InterestPayable" scale="3" unitRef="mxn">49,404</ix:nonFraction>, plus VAT of $<ix:nonFraction contextRef="c327" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ValueAddedTaxPayables" scale="3" unitRef="mxn">7,905</ix:nonFraction> for a balance of $<ix:nonFraction contextRef="c327" decimals="-3" format="ixt:num-dot-decimal" name="simecb:BalanceAmount" scale="3" unitRef="mxn">244,061</ix:nonFraction>).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 142; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_13" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, there is a receivable from Perfiles Comerciales Sigosa, S.A. de C.V., derived from loan interest of $ <ix:nonFraction contextRef="c328" decimals="-3" format="ixt:num-dot-decimal" name="simecb:BalanceAmount" scale="3" unitRef="mxn">154,605</ix:nonFraction>
(USD $<ix:nonFraction contextRef="c328" decimals="0" format="ixt:num-dot-decimal" name="simecb:AmountReceived" scale="0" unitRef="usd">7,536,068</ix:nonFraction>), and a balance receivable of $ <ix:nonFraction contextRef="c329" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AmountReceived" scale="3" unitRef="mxn">150,233</ix:nonFraction>, as of December 31, 2020.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_14" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_13"><ix:continuation id="_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory-c0_cont_2"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Accounts payable:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left">Aceros y Laminados Sigosa, S.A. de C.V.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c342" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">7,155</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c343" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">4,625</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Industrias CH, S.A.B. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c326" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">214,294</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c327" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">214,294</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Perfiles Comeciales Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c364" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">3,802</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c365" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">1,292</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Holding Protel, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c366" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">251</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c367" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">251</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Compa&#241;ia Laminadora Vista Hermosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c368" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">445</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c369" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">1,404</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Perfiles Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c338" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">2,074</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c339" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">3,855</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Pytsa Industrial, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c370" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">11,603</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c371" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">9,073</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Comercializadora SIGOSA, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c372" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">2,532</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c373" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">102,067</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Compa&#241;ia Manufacturera de Tubos, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c374" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">7,174</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c375" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">7,377</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Compa&#241;ia Mexicana de Tubos, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c376" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">7,090</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c377" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">6,287</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Sigosa Aceros, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c351" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">48,096</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">C&#237;a. Mexicana de Perfiles y Tubos, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c378" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">595</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c379" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">634</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Industrias Procarsa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c380" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">156</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c381" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">0</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Ferrovisa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c382" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">7,458</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c383" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">0</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt">Others <br/></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c356" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">188</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c357" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">352</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">312,913</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties" scale="3" unitRef="mxn">351,511</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfRelatedPartyExplanatory-c0_cont_14"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
other accounts payable correspond to services and / or purchases of finished products according to their activity.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfResearchAndDevelopmentExpenseExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>19.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cost
of sales and expenses by their nature</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfResearchAndDevelopmentExpenseExplanatory-c0_cont_2" id="_DisclosureOfResearchAndDevelopmentExpenseExplanatory-c0_cont_1"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
the years ended at December 31, 2021, 2020 and 2019, the cost of sales and administration expenses consist of the following:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfResearchAndDevelopmentExpenseExplanatory-c0_cont_3" id="_DisclosureOfResearchAndDevelopmentExpenseExplanatory-c0_cont_2"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfGeneralAndAdministrativeExpenseExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Raw materials and consumables</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c384" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">26,298,681</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c385" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">16,343,140</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c386" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">16,411,788</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Electrical energy</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c387" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">3,530,134</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c388" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">2,820,667</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c389" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">3,303,640</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Ferroalloys</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c390" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">2,396,516</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c391" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">1,617,352</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c392" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">2,137,671</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Refractories</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c393" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">810,315</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c394" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">629,758</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c395" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">707,214</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Oxygen</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c396" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">293,217</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c397" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">248,029</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c398" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">276,648</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Electrodes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c399" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">444,201</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c400" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">434,265</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c401" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">1,293,096</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gas and fuels</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c402" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">1,161,994</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c403" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">767,823</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c404" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">962,001</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Labor</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c405" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">2,024,419</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c406" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">1,831,225</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c407" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">2,042,433</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Operation materials</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c408" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">1,339,692</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c409" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">1,033,597</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c410" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">919,893</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c411" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">1,175,108</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c412" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">1,452,271</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c413" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">1,108,629</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Maintenance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c414" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">1,561,716</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c415" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">1,262,728</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c416" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">2,221,595</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c417" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">974,835</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c418" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">2,790,197</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c419" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">319,958</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">42,010,828</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">31,231,052</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAndExpenses" scale="3" unitRef="mxn">31,704,566</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></ix:nonNumeric></ix:continuation><div>


</div><div>
</div><ix:continuation id="_DisclosureOfResearchAndDevelopmentExpenseExplanatory-c0_cont_3"><ix:continuation id="_DisclosureOfGeneralAndAdministrativeExpenseExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Cost of sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAdministrativeExpenses" scale="3" unitRef="mxn">39,968,186</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAdministrativeExpenses" scale="3" unitRef="mxn">29,211,724</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAdministrativeExpenses" scale="3" unitRef="mxn">30,067,141</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Administrative expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdministrativeExpensesinDollars" scale="3" unitRef="mxn">2,042,642</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdministrativeExpensesinDollars" scale="3" unitRef="mxn">2,019,328</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AdministrativeExpensesinDollars" scale="3" unitRef="mxn">1,637,425</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAdministrativeExpensesinDollars" scale="3" unitRef="mxn">42,010,828</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAdministrativeExpensesinDollars" scale="3" unitRef="mxn">31,231,052</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostOfSalesAdministrativeExpensesinDollars" scale="3" unitRef="mxn">31,704,566</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:continuation><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>



</div><!-- Field: Page; Sequence: 143; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfOtherOperatingIncomeExpenseExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>20.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Other
                                         (income) expenses, net</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfOtherOperatingIncomeExpenseExplanatory-c0_cont_2" id="_DisclosureOfOtherOperatingIncomeExpenseExplanatory-c0_cont_1"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
components of other income (expenses) net, in the years ended December 31, 2021, 2020 and 2019, are the following:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfOtherOperatingIncomeExpenseExplanatory-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="simecb:ScheduleOfOtherIncomeexpensesNetTableTextBlock"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Cancellation of balances</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CancellationOfBalances" scale="3" unitRef="mxn">157,834</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CancellationOfBalances" scale="3" unitRef="mxn">87,241</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Land treatments in Pacific Steel, Inc.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:LandTreatments" scale="3" unitRef="mxn">2,088</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:LandTreatments" scale="3" unitRef="mxn">2,708</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:LandTreatments" scale="3" unitRef="mxn">3,362</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Attorney&#8217;s fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AttorneysFees" scale="3" unitRef="mxn">54,520</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Bad debt estimate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" scale="3" unitRef="mxn">19,398</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" scale="3" unitRef="mxn">5,320</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherExpenseByFunction" scale="3" unitRef="mxn">179,320</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherExpenseByFunction" scale="3" unitRef="mxn">2,708</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherExpenseByFunction" scale="3" unitRef="mxn">150,443</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Sale of scrap</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:SaleOfScrap" scale="3" unitRef="mxn">9,993</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:SaleOfScrap" scale="3" unitRef="mxn">232,157</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:SaleOfScrap" scale="3" unitRef="mxn">3,182</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Recovery of losses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RecoveryOfLosses" scale="3" unitRef="mxn">9,623</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RecoveryOfLosses" scale="3" unitRef="mxn">6,397</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Brazil tax benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:BrazilTaxBenefits" scale="3" unitRef="mxn">256,698</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Update of balances in favor in taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:UpdateOfBalancesInFavorInTaxes" scale="3" unitRef="mxn">64,915</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Agreements with clients</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AgreementsWithClients" scale="3" unitRef="mxn">27,869</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="3" unitRef="mxn">17,383</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="3" unitRef="mxn">32,733</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="3" unitRef="mxn">4,282</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeNet" scale="3" unitRef="mxn">101,914</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeNet" scale="3" unitRef="mxn">549,457</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeNet" scale="3" unitRef="mxn">13,861</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Other (income) and other expenses, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeAndOtherExpensesNet" scale="3" unitRef="mxn">77,406</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeAndOtherExpensesNet" scale="3" sign="-" unitRef="mxn">546,749</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeAndOtherExpensesNet" scale="3" unitRef="mxn">136,582</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>


</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>
</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>21.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial
                                         instruments</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_2" id="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Capital
                                         risk management &#8211;</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&#8217;s general strategy has not been
                                         altered in recent years. The Company&#8217;s policy is to not obtain bank loans or any
                                         other financing transaction.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_3" id="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_2"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Market
                                         risk</i></b><i> &#8211; </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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_4" id="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Foreign
                                         exchange risk management </i></b><i>&#8211;</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):</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>


</div><ix:continuation continuedAt="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_5" id="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_4"><ix:nonNumeric contextRef="c0" escape="true" name="simecb:DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December&#160;31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Short &#8211; term assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ShortTermAsset" scale="3" unitRef="mxn">20,783,197</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ShortTermAsset" scale="3" unitRef="mxn">12,061,901</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Short &#8211; term liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ShortTermsLiabilities" scale="3" unitRef="mxn">8,434,451</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ShortTermsLiabilities" scale="3" unitRef="mxn">5,821,467</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 4pt">Net monetary asset position in foreign currency</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets" scale="3" unitRef="mxn">12,348,746</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets" scale="3" unitRef="mxn">6,240,434</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 4pt">Equivalent in U.S. Dollars (thousands)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">USD$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents" scale="0" unitRef="usd">601,917</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">USD$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents" scale="0" unitRef="usd">313,036</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></ix:nonNumeric></ix:continuation><div>


</div><div>



</div><!-- Field: Page; Sequence: 144; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_6" id="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Credit
                                         risk management </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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_7" id="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_8" id="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="simecb:ConcentrationOfCreditRiskPercentage" scale="-2" unitRef="pure">5</ix:nonFraction>% of gross monetary assets at any time during the year.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_9" id="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_10" id="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_9"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Liquidity
                                         risk and 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.:</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_10"><ix:nonNumeric contextRef="c0" escape="true" name="simecb:ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">(In thousands of US
    dollars)</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December&#160;31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2021</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2020</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left">Bank loans credit lines:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 76%; text-align: left">Drawn balances</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DrawnBalances" scale="3" unitRef="usd">350,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:DrawnBalances" scale="3" unitRef="usd">350,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Undrawn balances</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="simecb:UndrawnBalances" scale="3" unitRef="usd">183,942</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="simecb:UndrawnBalances" scale="3" unitRef="usd">182,514</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Available line balance</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CreditExposure" scale="3" unitRef="usd">166,058</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CreditExposure" scale="3" unitRef="usd">167,486</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>


</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>
</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>22.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial
                                         information by segments</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_2" id="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_1"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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&#8217;s sales are made in Mexico, the United States of America
and Brazil. The Mexican segment includes the plants in Mexicali, Guadalajara, Tlaxcala and San Luis Potosi. The USA segment includes
the seven Republic plants six 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 Brazilian segment includes the plants in Cariacica and Ita&#250;na. The segments
are engaged in the manufacturing and sale of long steel products intended mainly for the building and automotive industries.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 145; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_3" id="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_2"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfFinancialInformationBySegmentsTableTextBlock-c0_cont_1" escape="true" name="simecb:ScheduleOfFinancialInformationBySegmentsTableTextBlock"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year ended December&#160;31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Mexico</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">USA</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Brazil</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Eliminations between segments</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c420" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherRevenue" scale="3" unitRef="mxn">29,678,133</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c421" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherRevenue" scale="3" unitRef="mxn">8,216,595</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c422" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherRevenue" scale="3" unitRef="mxn">17,725,628</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherRevenue" scale="3" unitRef="mxn">55,620,356</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Cost of sales</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c420" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn">21,337,462</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c421" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn">7,159,354</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c422" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn">11,471,370</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn">39,968,186</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c420" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn">8,340,671</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c421" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn">1,057,241</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c422" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn">6,254,258</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn">15,652,170</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c420" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn">907,798</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c421" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn">256,875</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c422" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn">877,969</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn">2,042,642</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other income (expenses), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c420" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeexpensesNet" scale="3" sign="-" unitRef="mxn">77,530</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c421" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeexpensesNet" scale="3" unitRef="mxn">454,303</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c422" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeexpensesNet" scale="3" unitRef="mxn">1,793</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c423" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeexpensesNet" scale="3" sign="-" unitRef="mxn">455,972</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeexpensesNet" scale="3" sign="-" unitRef="mxn">77,406</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c420" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestIncome" scale="3" unitRef="mxn">65,631</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c421" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestIncome" scale="3" unitRef="mxn">317</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestIncome" scale="3" unitRef="mxn">65,948</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c420" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpenses" scale="3" sign="-" unitRef="mxn">28,904</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c421" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpenses" scale="3" sign="-" unitRef="mxn">61,494</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c422" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpenses" scale="3" sign="-" unitRef="mxn">96,486</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c423" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpenses" scale="3" unitRef="mxn">99,439</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpenses" scale="3" sign="-" unitRef="mxn">87,445</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Exchange rate gain (loss), net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c420" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" unitRef="mxn">325,389</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c421" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn">378</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c422" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn">120,300</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c423" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" unitRef="mxn">120,300</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" unitRef="mxn">325,011</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c420" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn">7,717,459</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c421" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn">1,193,114</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c422" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn">5,161,296</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c423" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" sign="-" unitRef="mxn">236,233</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn">13,835,636</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Income taxes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c420" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">2,472,751</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c421" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">477,380</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c422" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">1,439,638</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">4,389,769</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Net income (loss) for the year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c420" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetIncomelossForTheYear" scale="3" unitRef="mxn">5,244,708</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c421" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetIncomelossForTheYear" scale="3" unitRef="mxn">715,734</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c422" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetIncomelossForTheYear" scale="3" unitRef="mxn">3,721,658</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c423" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetIncomelossForTheYear" scale="3" sign="-" unitRef="mxn">236,233</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetIncomelossForTheYear" scale="3" unitRef="mxn">9,445,867</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c420" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" scale="3" unitRef="mxn">667,167</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c421" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" scale="3" unitRef="mxn">270,119</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c422" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" scale="3" unitRef="mxn">237,822</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" scale="3" unitRef="mxn">1,175,108</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c424" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn">47,917,643</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c425" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn">10,836,083</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c426" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn">8,815,051</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c427" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" sign="-" unitRef="mxn">10,226,205</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn">57,342,572</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total, liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c424" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn">7,828,384</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c425" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn">5,544,135</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c426" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn">12,396,190</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c427" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" sign="-" unitRef="mxn">10,226,205</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn">15,542,504</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Acquisitions of property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c420" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" scale="3" unitRef="mxn">367,496</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c421" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" scale="3" unitRef="mxn">288,487</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c422" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" scale="3" unitRef="mxn">410,439</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" scale="3" unitRef="mxn">1,066,422</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></ix:nonNumeric></ix:continuation><div>


</div><div>
</div><ix:continuation continuedAt="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_4" id="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_3"><ix:continuation continuedAt="_ScheduleOfFinancialInformationBySegmentsTableTextBlock-c0_cont_2" id="_ScheduleOfFinancialInformationBySegmentsTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year
ended December&#160;31, 2020</b></span></p></td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Mexico</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">USA</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Brazil</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Eliminations between segments</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c428" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherRevenue" scale="3" unitRef="mxn">19,660,889</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c429" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherRevenue" scale="3" unitRef="mxn">5,549,366</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c430" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherRevenue" scale="3" unitRef="mxn">10,659,059</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherRevenue" scale="3" unitRef="mxn">35,869,314</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Cost of sales</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c428" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn">15,459,258</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c429" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn">5,677,213</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c430" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn">8,075,253</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn">29,211,724</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c428" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn">4,201,631</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c429" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" sign="-" unitRef="mxn">127,847</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c430" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn">2,583,806</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn">6,657,590</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c428" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn">1,117,817</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c429" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn">240,726</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c430" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn">660,785</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn">2,019,328</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other income (expenses), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c428" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeexpensesNet" scale="3" unitRef="mxn">52,656</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c429" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeexpensesNet" scale="3" unitRef="mxn">505,946</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c430" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeexpensesNet" scale="3" sign="-" unitRef="mxn">11,854</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeexpensesNet" scale="3" unitRef="mxn">546,748</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c428" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestIncome" scale="3" unitRef="mxn">107,605</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c429" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestIncome" scale="3" unitRef="mxn">222</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c430" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestIncome" scale="3" unitRef="mxn">0</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestIncome" scale="3" unitRef="mxn">107,827</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c428" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpenses" scale="3" sign="-" unitRef="mxn">5,108</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c429" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpenses" scale="3" sign="-" unitRef="mxn">16,104</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c430" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpenses" scale="3" sign="-" unitRef="mxn">66,007</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c431" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpenses" scale="3" unitRef="mxn">33,473</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpenses" scale="3" sign="-" unitRef="mxn">53,746</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Exchange rate gain (loss), net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c428" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn">483,822</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c429" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" unitRef="mxn">1,510</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c430" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn">1,096,416</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c431" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" unitRef="mxn">1,215,564</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn">363,164</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c428" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn">2,755,145</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c429" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn">123,001</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c430" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn">748,744</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c431" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn">1,249,037</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn">4,875,927</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Income taxes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c428" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">1,747,568</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c429" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">118,926</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c430" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">211,350</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">2,077,844</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Net income (loss) for the year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c428" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetIncomelossForTheYear" scale="3" unitRef="mxn">1,007,577</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c429" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetIncomelossForTheYear" scale="3" unitRef="mxn">4,075</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c430" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetIncomelossForTheYear" scale="3" unitRef="mxn">537,394</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c431" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetIncomelossForTheYear" scale="3" unitRef="mxn">1,249,037</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetIncomelossForTheYear" scale="3" unitRef="mxn">2,798,083</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c428" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" scale="3" unitRef="mxn">693,362</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c429" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" scale="3" unitRef="mxn">332,186</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c430" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" scale="3" unitRef="mxn">426,723</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" scale="3" unitRef="mxn">1,452,271</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c432" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn">33,386,043</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c433" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn">9,237,831</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c434" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn">5,807,121</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c435" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" sign="-" unitRef="mxn">2,927,348</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn">45,503,647</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c432" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn">6,944,579</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c433" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn">4,797,682</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c434" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn">3,670,075</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c435" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" sign="-" unitRef="mxn">2,927,348</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn">12,484,988</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Acquisitions of property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c428" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" scale="3" unitRef="mxn">278,700</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c429" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" scale="3" unitRef="mxn">41,054</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c430" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" scale="3" unitRef="mxn">631,451</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" scale="3" unitRef="mxn">951,205</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></ix:continuation></ix:continuation><div>


</div><div>

</div><!-- Field: Page; Sequence: 146; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>
</div><ix:continuation continuedAt="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_5" id="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_4"><ix:continuation id="_ScheduleOfFinancialInformationBySegmentsTableTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year ended December&#160;31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Mexico</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">USA</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Brazil</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Eliminations between segments</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c436" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherRevenue" scale="3" unitRef="mxn">18,530,672</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c437" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherRevenue" scale="3" unitRef="mxn">7,120,360</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c438" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherRevenue" scale="3" unitRef="mxn">8,520,169</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:OtherRevenue" scale="3" unitRef="mxn">34,171,201</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Cost of sales</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c436" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn">14,934,575</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c437" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn">7,752,776</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c438" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn">7,379,790</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="3" unitRef="mxn">30,067,141</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c436" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn">3,596,097</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c437" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" sign="-" unitRef="mxn">632,416</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c438" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn">1,140,379</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="3" unitRef="mxn">4,104,060</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c436" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn">848,495</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c437" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn">267,756</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c438" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn">521,174</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdministrativeExpense" scale="3" unitRef="mxn">1,637,425</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other income (expenses), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c436" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeexpensesNet" scale="3" sign="-" unitRef="mxn">175,412</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c437" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeexpensesNet" scale="3" unitRef="mxn">71,324</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c438" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeexpensesNet" scale="3" sign="-" unitRef="mxn">32,494</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherIncomeexpensesNet" scale="3" sign="-" unitRef="mxn">136,582</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c436" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestIncome" scale="3" unitRef="mxn">145,729</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c437" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestIncome" scale="3" unitRef="mxn">266</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c438" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestIncome" scale="3" unitRef="mxn">0</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestIncome" scale="3" unitRef="mxn">145,995</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c436" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpenses" scale="3" unitRef="mxn">3,438</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c437" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpenses" scale="3" sign="-" unitRef="mxn">84,621</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c438" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpenses" scale="3" sign="-" unitRef="mxn">110,919</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c439" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpenses" scale="3" unitRef="mxn">137,053</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:InterestExpenses" scale="3" sign="-" unitRef="mxn">55,049</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Exchange rate gain (loss), net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c436" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn">628,044</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c437" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" unitRef="mxn">2,745</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c438" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn">177,314</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c439" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" unitRef="mxn">18,030</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="3" sign="-" unitRef="mxn">784,583</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c436" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn">2,093,313</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c437" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" sign="-" unitRef="mxn">910,458</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c438" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn">298,478</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c439" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn">155,083</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="3" unitRef="mxn">1,636,416</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Income taxes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c436" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">3,505,015</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c437" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" sign="-" unitRef="mxn">236,598</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c438" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">7,857</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:IncomeTaxExpenseContinuingOperations" scale="3" unitRef="mxn">3,276,274</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Net income (loss) for the year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c436" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetIncomelossForTheYear" scale="3" sign="-" unitRef="mxn">1,411,702</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c437" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetIncomelossForTheYear" scale="3" sign="-" unitRef="mxn">673,860</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c438" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetIncomelossForTheYear" scale="3" unitRef="mxn">290,621</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c439" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetIncomelossForTheYear" scale="3" unitRef="mxn">155,083</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NetIncomelossForTheYear" scale="3" sign="-" unitRef="mxn">1,639,858</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c436" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" scale="3" unitRef="mxn">577,048</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c437" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" scale="3" unitRef="mxn">260,760</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c438" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" scale="3" unitRef="mxn">270,821</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" scale="3" unitRef="mxn">1,108,629</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c440" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn">32,935,743</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c441" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn">8,419,771</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c442" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn">6,002,701</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c443" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" sign="-" unitRef="mxn">3,343,456</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c26" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="3" unitRef="mxn">44,014,759</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c440" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn">7,253,713</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c441" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn">4,219,817</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c442" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn">3,274,908</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c443" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" sign="-" unitRef="mxn">3,343,456</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c26" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="3" unitRef="mxn">11,404,982</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Acquisitions of property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c436" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" scale="3" unitRef="mxn">785,818</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c437" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" scale="3" unitRef="mxn">278,467</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c438" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" scale="3" unitRef="mxn">207,135</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" scale="3" unitRef="mxn">1,271,420</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_6" id="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information
on products:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_7" id="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_6"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfProductsAndServicesExplanatory"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year ended December&#160;31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Light structural</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c444" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">2,600,484</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c445" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">1,529,216</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c446" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">1,396,632</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Structural</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c447" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">5,342,228</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c448" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">3,677,441</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c449" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">3,304,178</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c450" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">4,456,151</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c451" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">2,061,053</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c452" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">2,220,264</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Rebar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c453" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">19,625,066</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c454" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">14,081,399</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c455" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">12,370,490</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Flat rebar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c456" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">3,376,554</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c457" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">1,851,960</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c458" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">1,833,576</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Hot rolled bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c459" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">11,413,275</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c460" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">7,548,939</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c461" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">8,226,613</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Cold drawn bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c462" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">3,213,061</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c463" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">2,139,938</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c464" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">3,102,544</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Others</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c465" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">5,593,537</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c466" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">2,979,368</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c467" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">1,716,904</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">55,620,356</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">35,869,314</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromSaleOfGoods" scale="3" unitRef="mxn">34,171,201</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_8" id="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information
about geographical areas:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_9" id="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_8"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfGeographicalAreasExplanatory"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year ended December&#160;31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Mexico</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c420" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">28,060,405</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c428" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">18,122,828</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c436" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">17,873,633</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">USA</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c421" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">9,050,696</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c429" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">6,555,642</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c437" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">7,544,078</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c422" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">17,548,823</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c430" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">10,608,151</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c438" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">8,500,592</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Canada</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c468" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">441,856</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c469" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">311,761</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c470" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">175,686</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Latin America</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c471" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">513,524</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c472" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">253,096</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c473" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">60,672</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other (Europe and Asia)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c474" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">5,052</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c475" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">17,836</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c476" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">16,540</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">55,620,356</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">35,869,314</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="-3" format="ixt:num-dot-decimal" name="simecb:RevenueProducts" scale="3" unitRef="mxn">34,171,201</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 147; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfContingentLiabilitiesExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>23.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Contingencies</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_2" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_1"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, the Company has the following contingencies:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_3" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_4" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">California
Department of Toxic Substances Control</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_5" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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. <ix:nonNumeric contextRef="c477" name="simecb:ObligatedAmountPaidDescription">On July 26, 2004, the court
issued a judgment, whereby PS was obligated to pay USD$ 0.2 million, which has been paid.</ix:nonNumeric></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_6" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_7" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_8" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
disposition of a stack estimated at <ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="simecb:DispositionOfAStackEstimatedTons" scale="0" unitRef="Tons">8,000</ix:nonFraction> 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_9" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_10" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 23, 2015, <ix:nonNumeric contextRef="c478" name="simecb:AttorneyGeneralTransactionDescription">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.</ix:nonNumeric></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_11" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 148; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_12" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_11"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PS
to pay USD$ <ix:nonFraction contextRef="c479" decimals="-3" format="ixt:num-dot-decimal" name="simecb:AmountOfPenaltyPaid" scale="6" unitRef="usd">0.138</ix:nonFraction> 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.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_13" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_12"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_14" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_13"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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. And has not been renewed.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_15" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_14"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_16" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
May 29, 2019, the company submitted a proposal with a new work plan (IM Work Plan) to DTSC to conduct soil remediation on the
BNSF Railway lease. On October 21, 2021, The Company submitted the final draft of the IM work plan which DTSC has agreed to that
proposal or work plan, although final approval has not been granted.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_17" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_18" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Before
the Company could implement the Interim Measures Workplan, DTSC must undergo a public review process and provide final approval.
DTSC began this process on or about January 19, 2022, by publishing a community survey in the area around the Company&#8217;s
site and initiating the tribal consultation process to determine if any Native American tribes with affiliation to the area would
be interested in participating in the public review process. It is unclear at this point if DTSC will give final approval or when
such approval may occur. At this time, we cannot estimate the cost of implementing the Interim Measures Workplan given the uncertainty
regarding whether DTSC will approve it and when such approval may be granted.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_19" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_18"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As with most steel producers in United States of America, Republic could incur significant costs 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$ <ix:nonFraction contextRef="c0" decimals="-5" format="ixt:num-dot-decimal" name="simecb:EnvironmentalLiabilities" scale="6" unitRef="usd"><ix:nonFraction contextRef="c4" decimals="-5" format="ixt:num-dot-decimal" name="simecb:EnvironmentalLiabilities" scale="6" unitRef="usd">2.5</ix:nonFraction></ix:nonFraction> million, USD$&#160;2.5 million and USD$ <ix:nonFraction contextRef="c5" decimals="-5" format="ixt:num-dot-decimal" name="simecb:EnvironmentalLiabilities" scale="6" unitRef="usd">2.6</ix:nonFraction> million were recorded as of December&#160;31, 2021, 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, 2021, 2020 and 2019, the current and non-current portions of the reserve amounted to USD$ <ix:nonFraction contextRef="c0" decimals="-5" format="ixt:num-dot-decimal" name="simecb:AmountOfTaxPaymentsAndExpensesIncreaseDecrease" scale="6" unitRef="usd">1.0</ix:nonFraction> million and USD<span style="-sec-ix-hidden: hidden-fact-31">$&#160;1.5</span> million, respectively, are included payable and accumulated liabilities in the short and long term, respectively, in the Consolidated Statements of Financial Position.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_20" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_19"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 149; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_21" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_20"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_22" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_21"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_23" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_22"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">f.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_24" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_23"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">g.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_25" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_24"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">h.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_26" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_25"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 $ <ix:nonFraction contextRef="c480" decimals="-5" format="ixt:num-dot-decimal" name="simecb:AmountOfTaxPaymentsAndExpensesIncreaseDecrease" scale="6" unitRef="usd">1.4</ix:nonFraction> 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 $ <ix:nonFraction contextRef="c481" decimals="-6" format="ixt:num-dot-decimal" name="simecb:EquipmentToWorkProperlyExpenses" scale="6" unitRef="usd">5</ix:nonFraction> million, which GV do Brasil utilized on the equipment to work properly. On February 26, 2020, The company was notified of the judgment. In March 2021, it was agreed with the actor to conclude the matter by paying USD $ <ix:nonFraction contextRef="c482" decimals="-3" format="ixt:num-dot-decimal" name="simecb:PaymentsOnSeveralChangesOfDates" scale="3" unitRef="usd">450</ix:nonFraction> thousand dollars, after several changes of dates, the payment was made on July 8, 2021.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_27" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_26"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">j.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 $<ix:nonFraction contextRef="c4" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax" scale="6" unitRef="mxn">554.4</ix:nonFraction> million and $<ix:nonFraction contextRef="c5" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax" scale="6" unitRef="mxn">2,323.7</ix:nonFraction> million. All lawsuits regarding the tax credits were settled, as of the date of signing this document, the release process continues.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_28" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_27"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">k.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 $<ix:nonFraction contextRef="c483" decimals="0" format="ixt:num-dot-decimal" name="simecb:InterestsExpense" scale="0" unitRef="usd">4,178,517</ix:nonFraction> plus interest for the period 2015-2016 and USD $<ix:nonFraction contextRef="c484" decimals="0" format="ixt:num-dot-decimal" name="simecb:InterestsExpense" scale="0" unitRef="usd">6,372,306</ix:nonFraction> 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. This matter was settled during the year ended December 31, 2021.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_29" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_28"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">l.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with a sale and use tax audit by the Ohio Department of Taxes covering the period from January 1, 2009 to December 31, 2012, an assessment of $ <ix:nonFraction contextRef="c485" decimals="-3" format="ixt:num-dot-decimal" name="simecb:SaleAndUseTaxAmount" scale="3" unitRef="mxn">2,452,028</ix:nonFraction> (including interests of $ <ix:nonFraction contextRef="c485" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherInterest" scale="3" unitRef="mxn">394,138</ix:nonFraction>) 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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_30" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_29"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company also received a notification of appraisal at December 11, 2020, for $<ix:nonFraction contextRef="c486" decimals="-3" format="ixt:num-dot-decimal" name="simecb:NotificationOfAppraisalCost" scale="3" unitRef="mxn">1,631,827</ix:nonFraction> (including interest for $<ix:nonFraction contextRef="c487" decimals="-3" format="ixt:num-dot-decimal" name="simecb:OtherInterest" scale="3" unitRef="mxn">339,885</ix:nonFraction>, 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 2022, no resolution on any of
these appeals have not been obtained.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_30"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 2021, 2020 or 2019 that recognizes the evaluation or any estimated amount of liquidation.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 150; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfCommitmentsExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><b>24.</b></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Commitments</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>



</div><ix:continuation continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_2" id="_DisclosureOfCommitmentsExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_3" id="_DisclosureOfCommitmentsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Cariacica unit has the capacity to produce <ix:nonFraction contextRef="c488" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ProductionCapacity" scale="3" unitRef="Tons">600</ix:nonFraction> thousand metric tons of liquid steel per year and <ix:nonFraction contextRef="c489" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ProductionCapacity" scale="3" unitRef="Tons">450</ix:nonFraction> thousand metric tons of rolled
steel products. This plant has in 2021 and 2020 more than 800 and 500 employees in 2019, 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 <ix:nonFraction contextRef="c490" decimals="0" format="ixt:num-dot-decimal" name="simecb:AreaOfLandUsedForPlant" scale="0" unitRef="sqm">1,200,000</ix:nonFraction> square meters.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_4" id="_DisclosureOfCommitmentsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Itauna unit has an installed capacity to produce <ix:nonFraction contextRef="c491" decimals="-3" format="ixt:num-dot-decimal" name="simecb:ProductionCapacity" scale="3" unitRef="Tons">120</ix:nonFraction> thousand 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 2021, 2020 and 2019 has 145,114 and 94 employees, respectively. The factory was leased under a
contract expiring in August 2020. After its expiration, the plant was acquired.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_5" id="_DisclosureOfCommitmentsExplanatory-c0_cont_4"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, 2021, 2020 and 2019, rental expenses relating to operating leases amounted to USD$ <ix:nonFraction contextRef="c0" decimals="1" format="ixt:num-dot-decimal" name="ifrs-full:RentalExpense" scale="0" unitRef="usd">0.0</ix:nonFraction>, USD<span style="-sec-ix-hidden: hidden-fact-32">$&#160;0.1</span> million, and USD<span style="-sec-ix-hidden: hidden-fact-33">$&#160;0.7</span> million, respectively. Currently there are no additional obligations post-2020.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_6" id="_DisclosureOfCommitmentsExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 <ix:nonNumeric contextRef="c492" format="ixt-sec:duryear" name="simecb:ContractTerm">5</ix:nonNumeric> years starting at January 31, 2013 and concluded at May 31, 2018. At that date, the Agreement was extended up to May 31, 2021.In January 2021, the company entered into a similar agreement with NRG Curtailment Solutions, Inc. with a term of <ix:nonNumeric contextRef="c493" format="ixt-sec:durwordsen" name="simecb:ContractTerm">five years</ix:nonNumeric>. The Company recognized an income for both contracts in 2021, 2020 and 2019 for USD $ <ix:nonFraction contextRef="c0" decimals="-5" format="ixt:num-dot-decimal" name="simecb:RecognizedIncome" scale="6" unitRef="usd">1.2</ix:nonFraction> million, USD$ <ix:nonFraction contextRef="c4" decimals="-5" format="ixt:num-dot-decimal" name="simecb:RecognizedIncome" scale="6" unitRef="usd">1.1</ix:nonFraction> million and USD $ <ix:nonFraction contextRef="c5" decimals="-5" format="ixt:num-dot-decimal" name="simecb:RecognizedIncome" scale="6" unitRef="usd">1.8</ix:nonFraction> million, respectively.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_7" id="_DisclosureOfCommitmentsExplanatory-c0_cont_6"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In January 2018, the Company entered into a contract with the supplier ECOM, LTDA. for an amount of USD $ <ix:nonFraction contextRef="c494" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:ContractAssets" scale="6" unitRef="usd">6.3</ix:nonFraction> million for the purchase of energy of <ix:nonFraction contextRef="c494" decimals="0" format="ixt:num-dot-decimal" name="simecb:PurchaseOfEnergy" scale="0" unitRef="pure">10,000</ix:nonFraction> 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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_8" id="_DisclosureOfCommitmentsExplanatory-c0_cont_7"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 <ix:nonFraction contextRef="c495" decimals="0" format="ixt:num-dot-decimal" name="simecb:ProductionCapacity" scale="0" unitRef="pure">17,500</ix:nonFraction> to <ix:nonFraction contextRef="c496" decimals="0" format="ixt:num-dot-decimal" name="simecb:ProductionCapacity" scale="0" unitRef="pure">22,500</ix:nonFraction> 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 $<ix:nonFraction contextRef="c497" decimals="-6" format="ixt:num-dot-decimal" name="simecb:BudgetExpense" scale="6" unitRef="usd">24</ix:nonFraction> million from budget has already been spent.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_9" id="_DisclosureOfCommitmentsExplanatory-c0_cont_8"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">f.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 cost of this project as of October is USD$<ix:nonFraction contextRef="c0" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:CostOfPurchasedEnergySold" scale="6" unitRef="usd">1</ix:nonFraction> million <ix:nonFraction contextRef="c0" decimals="-3" format="ixt:num-dot-decimal" name="simecb:CostPrice" scale="3" unitRef="usd">415</ix:nonFraction> thousand, and the only thing missing is the installation in Mexicali due to the lack of conditions in the wholesale electricity market.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_10" id="_DisclosureOfCommitmentsExplanatory-c0_cont_9"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">g.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the program execution to remedy the breach of the requirement to keep placed between the investing public of at least <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="simecb:InvestingPublicSharesPercentage" scale="-2" unitRef="pure">12</ix:nonFraction>% 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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfCommitmentsExplanatory-c0_cont_10"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">h.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 20, 2020, we purchased the Itauna plant by Cia. Sider&#250;rgica de Espirito Santo, S.A. to Compa&#241;ia Itaunense Energia y Participacoes Inmueble y Equipo Inmueble, located on Rua Clara Chaves at villa Santa Maria, Itauna city, committing to pay R$ <ix:nonFraction contextRef="c498" decimals="-5" format="ixt:num-dot-decimal" name="simecb:CommitingToPay" scale="6" unitRef="usd">4.0</ix:nonFraction> million reais per month, up to a total value of R$ <ix:nonFraction contextRef="c499" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayables" scale="6" unitRef="usd">105.0</ix:nonFraction> million reais, such payments have to be made until 2022.</span></td></tr></table></ix:continuation><div>

</div><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 151; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->44<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory"><table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none">25.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none">Subsequent
events</span></td>
</tr></table><p style="margin-left: 0.25in; font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_2" id="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_1"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" name="ifrs-full:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod">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, The dumping rate that was established was 4.93% published in September 2021 for which the company made
a payment of USD $ 189 thousand dollars on March 30, 2022</ix:nonNumeric>.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_3" id="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_2"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 6, 2021, the dumping review process began for the period from November 1, 2019 to October 31, 2020. On November 30, 2021,
the DOC published a preliminary dumping rate for the Company of <ix:nonFraction contextRef="c500" decimals="4" format="ixt:num-dot-decimal" name="simecb:PreliminaryTariffRate" scale="-2" unitRef="pure">66.70</ix:nonFraction>% arguing and/or justifying deficiencies in the information,
the Company decided to appeal this result. The appeal is in process.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_4" id="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_3"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to Global Economic Conditions</b></span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_5" id="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_4"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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></span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_6" id="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_5"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_7" id="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_6"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_8" id="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_7"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 wave and new restrictions were implemented
in the first part and last quarter 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 faced the
company.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>



</div><!-- Field: Page; Sequence: 152; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_9" id="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_8"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Global
economic conditions, such as the financial crisis and economic recession relating to the COVID-19 pandemic and the Russian invasion
of Ukraine have in the past, and may continue to, significantly impact our business.</b></span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_10" id="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_9"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
corresponding reduction in demand across the economy in general and in the automotive, construction and manufacturing sectors
due to the global pandemic 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 the reasons mentioned before,
demand, production levels and prices in certain segments and markets have recovered and stabilized to a certain degree in 2021.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_11" id="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_10"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 24, 2022, Russia invaded Ukraine, which, due to geopolitical reasons, increased the uncertainty and could delayed the
global economic recovery. If global macroeconomic conditions deteriorate, 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 financial recession. As a result, our operating levels in recent years declined
compared to pre-recession levels. 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. <ix:nonNumeric contextRef="c0" name="ifrs-full:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue">Rise on net sales of our SBQ steel of 17% in 2021 compared
to 2020.</ix:nonNumeric></span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_12" id="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_11"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Moreover,
if the 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 face similar risks. The decrease in available credit may increase the risk default of our
clients and that our suppliers might delay the raw materials delivery. The impact of global economic conditions on these industries
may have a significant effect on our results of operations.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfEventsAfterReportingPeriodExplanatory-c0_cont_12"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>26.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Consolidated
financial statements issuance</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory-c0_cont_1"><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
consolidated financial statements have been issued on May 17, 2022 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 Directors.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">F-46</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p><div>











</div><div style="display: none"><ix:header>
<ix:hidden>
<ix:nonNumeric contextRef="c0" id="hidden-fact-0" name="dei:EntityIncorporationStateCountryCode">2P</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" id="hidden-fact-1" name="dei:EntityAddressCountry">MX</ix:nonNumeric>
<ix:nonNumeric contextRef="c1" id="hidden-fact-2" name="dei:EntityAddressCountry">MX</ix:nonNumeric>
<ix:nonNumeric contextRef="c1" id="hidden-fact-3" name="dei:CityAreaCode">011-52</ix:nonNumeric>
<ix:nonNumeric contextRef="c1" id="hidden-fact-4" name="dei:LocalPhoneNumber">33 3770-6700</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" id="hidden-fact-5" name="dei:DocumentAccountingStandard">International Financial Reporting Standards</ix:nonNumeric>
<ix:nonFraction contextRef="c2" id="hidden-fact-6" name="simecb:ContingenciesAndCommitments" unitRef="mxn" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-7" name="simecb:ContingenciesAndCommitments" unitRef="mxn" xsi:nil="true"></ix:nonFraction>
<ix:footnote id="ix_0_footnote" 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.</ix:footnote><!--Text not found in footnote sections assigned to Schedule of subsidiaries-->
<ix:footnote id="ix_1_footnote" xml:lang="en-US">Company incorporated in 2018</ix:footnote><!--Text not found in footnote sections assigned to Schedule of subsidiaries-->
<ix:footnote id="ix_2_footnote" xml:lang="en-US">Companies established in Brazil.</ix:footnote><!--Text not found in footnote sections assigned to Schedule of subsidiaries-->
<ix:footnote id="ix_3_footnote" xml:lang="en-US">Companies established in the United States of America, except a subsidiary of SimRep which is established in Canada.</ix:footnote><!--Text not found in footnote sections assigned to Schedule of subsidiaries-->
<ix:footnote id="ix_4_footnote" 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 &#8220;Republic&#8221;.</ix:footnote><!--Text not found in footnote sections assigned to Schedule of subsidiaries-->
<ix:footnote id="ix_5_footnote" xml:lang="en-US">Company incorporated in 2017.</ix:footnote><!--Text not found in footnote sections assigned to Schedule of subsidiaries-->
<ix:footnote id="ix_6_footnote" xml:lang="en-US">ICH owns 0.59% of the shares in this company at December 31, 2020.</ix:footnote><!--Text not found in footnote sections assigned to Schedule of subsidiaries-->
<ix:footnote id="ix_7_footnote" xml:lang="en-US">Companies located in San Luis Potosi. For purposes of this report constitute the &#8220;Grupo San&#8221;.</ix:footnote><!--Text not found in footnote sections assigned to Schedule of subsidiaries-->
<ix:footnote id="ix_8_footnote" xml:lang="en-US">Company established in Cura&#231;ao.</ix:footnote><!--Text not found in footnote sections assigned to Schedule of subsidiaries-->
<ix:footnote id="ix_9_footnote" xml:lang="en-US">Average exchange rate used to translate revenues, costs and expenses of the companies mentioned above.</ix:footnote><!--Text not found in footnote sections assigned to Schedule of relevant exchange rates used-->
<ix:footnote id="ix_10_footnote" 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.</ix:footnote><!--Text not found in footnote sections assigned to Schedule of cash and cash equivalents-->
<ix:nonFraction contextRef="c2" decimals="-3" id="hidden-fact-8" name="simecb:CokeInventoryAmount" unitRef="mxn">1303975000</ix:nonFraction>
<ix:nonFraction contextRef="c3" decimals="-3" id="hidden-fact-9" name="simecb:CokeInventoryAmount" unitRef="mxn">952690000</ix:nonFraction>
<ix:nonFraction contextRef="c172" id="hidden-fact-10" name="ifrs-full:AmountOfReclassificationsOrChangesInPresentation" unitRef="mxn" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" decimals="-3" id="hidden-fact-11" name="ifrs-full:DepreciationExpense" unitRef="mxn">1175108000</ix:nonFraction>
<ix:nonFraction contextRef="c4" decimals="-3" id="hidden-fact-12" name="ifrs-full:DepreciationExpense" unitRef="mxn">1441021000</ix:nonFraction>
<ix:nonFraction contextRef="c151" decimals="-5" id="hidden-fact-13" name="ifrs-full:PropertyPlantAndEquipment" unitRef="usd">40300000</ix:nonFraction>
<ix:nonNumeric contextRef="c225" id="hidden-fact-14" name="simecb:AmortizationPeriodyears" xsi:nil="true"></ix:nonNumeric>
<ix:nonNumeric contextRef="c232" id="hidden-fact-15" name="simecb:AmortizationPeriodyears" xsi:nil="true"></ix:nonNumeric>
<ix:nonNumeric contextRef="c234" id="hidden-fact-16" name="simecb:AmortizationPeriodyears" xsi:nil="true"></ix:nonNumeric>
<ix:nonNumeric contextRef="c239" id="hidden-fact-17" name="simecb:AmortizationPeriodyears" xsi:nil="true"></ix:nonNumeric>
<ix:nonNumeric contextRef="c248" id="hidden-fact-18" name="simecb:AmortizationPeriodyears" xsi:nil="true"></ix:nonNumeric>
<ix:nonNumeric contextRef="c250" id="hidden-fact-19" name="simecb:AmortizationPeriodyears" xsi:nil="true"></ix:nonNumeric>
<ix:nonFraction contextRef="c4" decimals="-3" id="hidden-fact-20" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" unitRef="mxn">11250000</ix:nonFraction>
<ix:nonFraction contextRef="c2" decimals="-3" id="hidden-fact-21" name="simecb:PrincipalAmountOutstanding" unitRef="mxn">6196000</ix:nonFraction>
<ix:nonFraction contextRef="c3" decimals="-3" id="hidden-fact-22" name="simecb:PrincipalAmountOutstanding" unitRef="mxn">6020000</ix:nonFraction>
<ix:nonFraction contextRef="c265" decimals="-5" id="hidden-fact-23" name="simecb:PrincipalAmountOutstanding" unitRef="usd">300000</ix:nonFraction>
<ix:nonFraction contextRef="c2" decimals="-3" id="hidden-fact-24" name="ifrs-full:RecognisedLiabilitiesDefinedBenefitPlan" unitRef="mxn">162843000</ix:nonFraction>
<ix:nonFraction contextRef="c3" decimals="-3" id="hidden-fact-25" name="ifrs-full:RecognisedLiabilitiesDefinedBenefitPlan" unitRef="mxn">161864000</ix:nonFraction>
<ix:nonFraction contextRef="c273" decimals="-5" id="hidden-fact-26" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" unitRef="usd">3500000</ix:nonFraction>
<ix:nonFraction contextRef="c274" decimals="-5" id="hidden-fact-27" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" unitRef="usd">3100000</ix:nonFraction>
<ix:nonFraction contextRef="c275" decimals="-5" id="hidden-fact-28" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" unitRef="usd">3600000</ix:nonFraction>
<ix:nonFraction contextRef="c276" decimals="-5" id="hidden-fact-29" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" unitRef="usd">1000000</ix:nonFraction>
<ix:nonFraction contextRef="c4" decimals="-3" id="hidden-fact-30" name="ifrs-full:IncreaseDecreaseThroughTransferToStatutoryReserve" unitRef="mxn">484046000</ix:nonFraction>
<ix:nonFraction contextRef="c4" decimals="-5" id="hidden-fact-31" name="simecb:AmountOfTaxPaymentsAndExpensesIncreaseDecrease" unitRef="usd">1500000</ix:nonFraction>
<ix:nonFraction contextRef="c4" decimals="-5" id="hidden-fact-32" name="ifrs-full:RentalExpense" unitRef="usd">100000</ix:nonFraction>
<ix:nonFraction contextRef="c5" decimals="-5" id="hidden-fact-33" name="ifrs-full:RentalExpense" unitRef="usd">700000</ix:nonFraction>
<ix:nonNumeric contextRef="c0" name="dei:AmendmentFlag">false</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalPeriodFocus">FY</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:EntityCentralIndexKey">0000887153</ix:nonNumeric>
</ix:hidden>
<ix:references><link:schemaRef xlink:href="simecb-20211231.xsd" xlink:type="simple"></link:schemaRef></ix:references>
<ix:resources xmlns="http://www.xbrl.org/2003/instance"><ix:relationship fromRefs="ix_0_fact ix_1_fact ix_2_fact ix_3_fact ix_4_fact ix_5_fact ix_6_fact ix_7_fact ix_8_fact ix_9_fact" toRefs="ix_0_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_10_fact ix_11_fact ix_12_fact ix_13_fact" toRefs="ix_1_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_14_fact ix_15_fact ix_12_fact ix_13_fact" toRefs="ix_2_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_16_fact ix_17_fact ix_18_fact ix_19_fact ix_20_fact ix_21_fact ix_22_fact ix_23_fact ix_24_fact ix_25_fact" toRefs="ix_3_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_16_fact ix_17_fact" toRefs="ix_4_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_26_fact ix_27_fact" toRefs="ix_5_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_16_fact ix_17_fact" toRefs="ix_6_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_28_fact ix_29_fact ix_30_fact ix_31_fact" toRefs="ix_7_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_32_fact ix_33_fact" toRefs="ix_8_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_34_fact ix_35_fact" toRefs="ix_9_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_36_fact ix_37_fact" toRefs="ix_10_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_38_fact ix_39_fact hidden-fact-15 ix_40_fact ix_41_fact hidden-fact-16 ix_42_fact ix_43_fact hidden-fact-18 ix_44_fact ix_45_fact hidden-fact-19" toRefs="ix_11_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_46_fact ix_47_fact ix_48_fact ix_49_fact ix_50_fact ix_51_fact" toRefs="ix_12_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_52_fact ix_53_fact ix_54_fact ix_55_fact ix_56_fact ix_57_fact" toRefs="ix_13_footnote"></ix:relationship>
<ix:relationship fromRefs="hidden-fact-14 hidden-fact-15 hidden-fact-16 hidden-fact-17 hidden-fact-18 hidden-fact-19" toRefs="ix_14_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_58_fact ix_59_fact ix_60_fact" toRefs="ix_15_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_61_fact ix_62_fact ix_63_fact" toRefs="ix_16_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_64_fact ix_65_fact ix_66_fact" toRefs="ix_17_footnote"></ix:relationship>
<xbrli:context id="c0">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c1">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="dei:EntityAddressesAddressTypeAxis">dei:BusinessContactMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c2">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c3">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c4">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c5">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c6">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c7">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AdditionalPaidinCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c8">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c9">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c10">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:CumulativeTranslationEffectsInForeignSubsidiariesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c11">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c12">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c13">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c14">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c15">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c16">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c17">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:CumulativeTranslationEffectsInForeignSubsidiariesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c18">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c19">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c20">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AdditionalPaidinCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c21">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c22">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c23">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:CumulativeTranslationEffectsInForeignSubsidiariesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c24">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c25">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c26">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c27">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c28">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c29">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c30">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:CumulativeTranslationEffectsInForeignSubsidiariesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c31">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c32">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c33">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AdditionalPaidinCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c34">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c35">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c36">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:CumulativeTranslationEffectsInForeignSubsidiariesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c37">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c38">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c39">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c40">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c41">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c42">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:CumulativeTranslationEffectsInForeignSubsidiariesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c43">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c44">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c45">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AdditionalPaidinCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c46">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c47">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c48">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:CumulativeTranslationEffectsInForeignSubsidiariesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c49">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c50">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c51">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-06-11</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c52">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c53">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c54">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c55">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries1Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c56">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries1Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c57">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries2Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c58">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries2Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c59">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries3Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c60">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries3Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c61">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries4Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c62">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries4Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c63">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries5Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c64">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries5Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c65">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries6Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c66">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries6Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c67">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries7Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c68">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries7Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c69">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries8Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c70">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries8Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c71">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries9Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c72">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries9Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c73">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries10Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c74">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries10Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c75">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries11Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c76">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries11Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c77">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries12Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c78">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries12Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c79">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries13Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c80">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries13Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c81">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries14Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c82">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries14Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c83">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries15Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c84">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries15Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c85">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries16Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c86">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries16Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c87">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries17Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c88">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries17Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c89">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries18Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c90">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries18Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c91">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries19Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c92">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries19Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c93">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries20Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c94">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries20Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c95">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries21Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c96">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries21Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c97">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries22Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c98">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries22Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c99">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries23Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c100">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries23Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c101">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries24Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c102">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries24Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c103">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries25Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c104">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries25Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c105">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries26Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c106">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries26Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c107">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries27Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c108">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries27Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c109">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries28Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c110">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries28Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c111">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries29Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c112">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries29Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c113">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries30Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c114">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries30Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c115">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries31Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c116">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries31Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c117">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries41Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c118">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries41Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c119">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries32Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c120">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries32Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c121">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries33Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c122">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries33Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c123">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries34Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c124">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries34Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c125">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries35Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c126">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries35Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c127">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries36Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c128">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries36Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c129">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries37Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c130">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries37Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c131">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries38Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c132">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries38Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c133">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:CompanhiaSiderurgicaDoEspirituSantoSAMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c134">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:CompanhiaSiderurgicaDoEspirituSantoSAMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c135">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:NonadjustingEventMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-05-17</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c136">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c137">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c138">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c139">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c140">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c141">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c142">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c143">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">simecb:TradeReceivablesMember3060DaysMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c144">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">simecb:TradeReceivablesMember3060DaysMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c145">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">simecb:TradeReceivablesMember6190DaysMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c146">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">simecb:TradeReceivablesMember6190DaysMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c147">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">simecb:TradeReceivablesMember91DaysMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c148">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">simecb:TradeReceivablesMember91DaysMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c149">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:CurrencyAxis">simecb:USDMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:LorainOhioFacilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2014-01-01</xbrli:startDate>
    <xbrli:endDate>2014-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c150">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:CurrencyAxis">simecb:USDMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c151">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:CurrencyAxis">simecb:USDMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:LorainOhioFacilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c152">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:CurrencyAxis">simecb:USDMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:LorainOhioFacilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c153">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:CurrencyAxis">simecb:USDMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:LorainOhioFacilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2015-12-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c154">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:LorainOhioFacilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2015-12-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c155">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c156">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandAndBuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c157">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c158">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c159">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c160">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c161">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c162">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandAndBuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c163">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c164">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c165">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c166">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c167">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandAndBuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c168">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c169">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c170">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c171">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c172">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c173">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandAndBuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c174">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c175">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c176">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c177">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c178">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c179">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandAndBuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c180">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c181">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c182">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c183">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c184">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c185">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c186">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c187">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c188">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c189">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c190">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c191">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c192">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c193">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c194">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c195">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c196">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c197">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c198">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c199">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c200">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c201">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c202">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c203">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c204">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c205">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c206">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c207">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c208">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c209">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c210">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c211">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c212">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c213">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c214">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c215">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c216">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c217">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c218">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c219">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c220">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c221">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c222">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">simecb:San42TrademarkMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2009-01-01</xbrli:startDate>
    <xbrli:endDate>2009-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c223">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2009-01-01</xbrli:startDate>
    <xbrli:endDate>2009-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c224">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicTradeMarkMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c225">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicTradeMarkMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c226">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c227">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c228">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c229">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c230">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c231">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:San42TrademarkMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c232">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:San42TrademarkMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c233">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c234">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c235">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:GrupoSanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c236">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:TotalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c237">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherAssetsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c238">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicTradeMarkMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c239">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicTradeMarkMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c240">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:KobeTechContractMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c241">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:KobeTechContractMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c242">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c243">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c244">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSra0v1v3kFWrn3fdXgqxw5lYGpcVqDocIV9SS9Qu9iWktRDD/RmNbs5Mj/Qju/DKbACNBFlxmDWdRfu5XzXIFPwlkDppf/gPEG1+cYa31fp0LxXEXMErnS2yybKyGAJXA4V4KB6QTRG8/BUAGC3DoXdmxBlfZG0kT9959mYD9Dgnvg7V6p5VhmPipDLt5Iu/CYc8CLUzDbXS7kXb6qZ/orL5] CSR-->
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c245">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c246">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c247">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:San42TrademarkMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c248">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:San42TrademarkMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c249">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c250">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c251">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c252">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:TotalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c253">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherAssetsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c254">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:OriginalValueMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c255">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c256">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:OriginalValueMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c257">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c258">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:OriginalValueMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c259">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c260">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:OriginalValueMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c261">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c262">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:OriginalValueMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c263">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c264">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">simecb:MediumTermNotesOfSimecMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2007-11-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c265">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:CurrencyAxis">simecb:USDMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">simecb:MediumTermNotesOfSimecMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c266">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:CurrencyAxis">simecb:USDMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">simecb:MediumTermNotesOfSimecMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c267">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RepublicEmployeesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c268">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RepublicEmployeesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c269">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RepublicEmployeesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c270">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:VEBABenefitTrustMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c271">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:VEBABenefitTrustMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c272">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:VEBABenefitTrustMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c273">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RepublicMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c274">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RepublicMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c275">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RepublicMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c276">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:FourZeroOneKPlansMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c277">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:FourZeroOneKPlansMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c278">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:FourZeroOneKPlansMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c279">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RetirementBenefitsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c280">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:TerminationBenefitsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c281">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c282">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c283">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c284">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:NetCostMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RetirementBenefitsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c285">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:NetCostMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:TerminationBenefitsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c286">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:NetCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c287">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:NetCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c288">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:NetCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c289">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:CountryOfDomicileMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c290">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:CountryOfDomicileMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c291">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:CountryOfDomicileMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c292">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:RepublicMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c293">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:BRL</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c294">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:MXN</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:CompanhiaSiderurgicaDoEspiritoSantoSAMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c295">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:BRL</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:CompanhiaSiderurgicaDoEspiritoSantoSAMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c296">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:MXN</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c297">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:ForeignCountriesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c298">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:ForeignCountriesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c299">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:ForeignCountriesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c300">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c301">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateTwoMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c302">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateThreeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c303">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateFourMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c304">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateFiveMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c305">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateSixMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c306">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateSevenMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c307">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateEightMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c308">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateNineMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c309">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">ifrs-full:AllowanceForCreditLossesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c310">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">ifrs-full:AllowanceForCreditLossesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c311">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:AdvancesFromCustomersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c312">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:AdvancesFromCustomersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c313">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c314">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c315">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:IntangibleAssetsFromGrupoSanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c316">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:IntangibleAssetsFromGrupoSanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c317">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">ifrs-full:MiscellaneousOtherProvisionsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c318">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">ifrs-full:MiscellaneousOtherProvisionsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c319">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:PrepaidExpensesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c320">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:PrepaidExpensesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c321">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:ClassISharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c322">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:ClassIISharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c323">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-03-01</xbrli:startDate>
    <xbrli:endDate>2020-03-10</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c324">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:OwnershipAxis">simecb:GrupoSimecSABDeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c325">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:CurrencyAxis">simecb:USDMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasChSabdecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c326">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasChSabdecvOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c327">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasChSabdecvOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c328">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:PerfilesComercialesSigosaSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c329">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:PerfilesComercialesSigosaSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c330">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasChSabdecvTwoMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c331">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasChSabdecvTwoMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c332">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CaLaminadoraVistaHermosaSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c333">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CaLaminadoraVistaHermosaSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c334">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraCompaaMexicanaDeTubosSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c335">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraCompaaMexicanaDeTubosSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c336">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CiaTubosYPerfilesMonterreySadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c337">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CiaTubosYPerfilesMonterreySadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c338">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraPerfilesSigosaSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c339">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraPerfilesSigosaSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c340">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraConstrualcoSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c341">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraConstrualcoSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c342">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AcerosYLaminadosSigosaSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c343">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AcerosYLaminadosSigosaSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c344">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ArrendadoraNorteDeMatamorosSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c345">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ArrendadoraNorteDeMatamorosSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c346">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraIndustrialdeHerramientasSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c347">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraIndustrialdeHerramientasSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c348">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:JoistDelGolfoSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c349">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:JoistDelGolfoSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c350">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:FerrovisaSAinDollarsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c351">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:SigosaAcerosSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c352">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:SiderrgicosDelGolfoSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c353">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:PerfilesComercialesSigosaSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c354">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:PytsaIndustrialDeMexicoSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c355">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AcerosyLaminadosSigosaSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c356">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OthersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c357">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OthersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c358">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasCHSABDeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c359">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasCHSABDeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c360">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasCHSABDeCVinDollarsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c361">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasCHSABDeCVinDollarsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c362">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:PerfilesComercialesSigosaSADeCVinDollarsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c363">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:PerfilesComercialesSigosaSADeCVinDollarsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c364">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:PerfilesComecialesSigosaSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c365">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:PerfilesComecialesSigosaSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c366">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:HoldingProtelSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c367">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:HoldingProtelSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c368">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CompaiaLaminadoraVistaHermosaSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c369">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CompaiaLaminadoraVistaHermosaSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c370">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraPytsaIndustrialSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c371">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraPytsaIndustrialSadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c372">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ComercializadoraSIGOSASadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c373">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ComercializadoraSIGOSASadecvMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c374">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CompaiaManufactureraDeTubosSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c375">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CompaiaManufactureraDeTubosSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c376">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraCompaiaMexicanaDeTubosSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c377">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraCompaiaMexicanaDeTubosSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c378">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CaMexicanaDePerfilesYTubosSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c379">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CaMexicanaDePerfilesYTubosSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c380">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasProcarsaSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c381">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasProcarsaSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c382">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:FerrovisaSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c383">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:FerrovisaSADeCVMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c384">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RawMaterialsAndConsumablesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c385">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RawMaterialsAndConsumablesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c386">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RawMaterialsAndConsumablesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c387">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ElectricalEnergyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c388">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ElectricalEnergyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c389">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ElectricalEnergyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c390">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:FerroalloysMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c391">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:FerroalloysMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c392">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:FerroalloysMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c393">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RefractoriesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c394">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RefractoriesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c395">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RefractoriesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c396">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OxygenMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c397">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OxygenMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c398">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OxygenMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c399">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ElectrodesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c400">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ElectrodesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c401">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ElectrodesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c402">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:GasAndFuelsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c403">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:GasAndFuelsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c404">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:GasAndFuelsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c405">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:LaborMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c406">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:LaborMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c407">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:LaborMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c408">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OperationMaterialsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c409">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OperationMaterialsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c410">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OperationMaterialsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c411">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:DepreciationAndAmortizationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c412">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:DepreciationAndAmortizationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c413">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:DepreciationAndAmortizationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c414">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:MaintenancesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c415">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:MaintenancesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c416">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:MaintenancesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c417">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OtherExpensesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c418">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OtherExpensesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c419">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OtherExpensesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c420">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:MX</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c421">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:US</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c422">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:BR</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c423">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c424">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:MX</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c425">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:US</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c426">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:BR</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c427">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c428">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:MX</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c429">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:US</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c430">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:BR</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c431">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c432">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:MX</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c433">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:US</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c434">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:BR</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c435">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c436">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:MX</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c437">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:US</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c438">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:BR</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c439">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c440">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:MX</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c441">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:US</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c442">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:BR</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c443">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c444">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:LightStructuralMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c445">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:LightStructuralMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c446">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:LightStructuralMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c447">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:StructuralMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c448">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:StructuralMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c449">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:StructuralMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c450">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:BarsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c451">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:BarsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c452">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:BarsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c453">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RebarMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c454">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RebarMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c455">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RebarMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c456">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:FlatRebarMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c457">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:FlatRebarMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c458">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:FlatRebarMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c459">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:HotRolledBarsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c460">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:HotRolledBarsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c461">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:HotRolledBarsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c462">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ColdDrawnBarsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c463">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ColdDrawnBarsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c464">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ColdDrawnBarsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c465">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OthersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c466">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OthersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c467">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OthersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c468">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:CA</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c469">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:CA</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c470">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:CA</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c471">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:LatinAmericaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c472">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:LatinAmericaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c473">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:LatinAmericaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c474">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:OtherEuropeAndAsiaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c475">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:OtherEuropeAndAsiaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c476">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:OtherEuropeAndAsiaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c477">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2004-07-26</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c478">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2015-07-23</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c479">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CorrectiveActionConsentAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2017-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c480">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:InternationalCourtOfArbitrationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-09-05</xbrli:startDate>
    <xbrli:endDate>2017-09-05</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c481">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2017-09-05</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c482">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-03-01</xbrli:startDate>
    <xbrli:endDate>2021-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c483">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2016-01-01</xbrli:startDate>
    <xbrli:endDate>2016-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c484">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2018-01-01</xbrli:startDate>
    <xbrli:endDate>2018-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c485">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2016-12-09</xbrli:startDate>
    <xbrli:endDate>2016-12-09</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c486">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-11</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c487">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-12-01</xbrli:startDate>
    <xbrli:endDate>2020-12-11</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c488">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CariacicaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c489">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:RolledSteelProductsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c490">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:EspritoSantoMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c491">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ItaunaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c492">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2013-01-01</xbrli:startDate>
    <xbrli:endDate>2013-01-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c493">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:NRGCurtailmentSolutionsIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2013-01-01</xbrli:startDate>
    <xbrli:endDate>2013-01-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c494">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-01-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c495">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-01-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c496">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-01-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c497">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2018-02-01</xbrli:startDate>
    <xbrli:endDate>2018-02-22</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c498">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-12-01</xbrli:startDate>
    <xbrli:endDate>2020-12-20</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c499">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-20</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c500">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0000887153</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-11-01</xbrli:startDate>
    <xbrli:endDate>2021-11-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:unit id="shares">
  <xbrli:measure>xbrli:shares</xbrli:measure>
</xbrli:unit><xbrli:unit id="mxn">
  <xbrli:measure>iso4217:MXN</xbrli:measure>
</xbrli:unit><xbrli:unit id="mxnPershares">
  <xbrli:divide>
    <xbrli:unitNumerator>
      <xbrli:measure>iso4217:MXN</xbrli:measure>
    </xbrli:unitNumerator>
    <xbrli:unitDenominator>
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unitDenominator>
  </xbrli:divide>
</xbrli:unit><xbrli:unit id="usd">
  <xbrli:measure>iso4217:USD</xbrli:measure>
</xbrli:unit><xbrli:unit id="pure">
  <xbrli:measure>xbrli:pure</xbrli:measure>
</xbrli:unit><xbrli:unit id="Tons">
  <xbrli:measure>simecb:Tons</xbrli:measure>
</xbrli:unit><xbrli:unit id="usdPershares">
  <xbrli:divide>
    <xbrli:unitNumerator>
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unitNumerator>
    <xbrli:unitDenominator>
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unitDenominator>
  </xbrli:divide>
</xbrli:unit><xbrli:unit id="brl">
  <xbrli:measure>iso4217:BRL</xbrli:measure>
</xbrli:unit><xbrli:unit id="sqm">
  <xbrli:measure>utr:sqm</xbrli:measure>
</xbrli:unit></ix:resources></ix:header>

</div></div></body></html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.1
<SEQUENCE>2
<FILENAME>f20f2021ex1-1_gruposimec.htm
<DESCRIPTION>AMENDED AND RESTATED BYLAWS (ESTATUTOS SOCIALES) OF THE REGISTRANT
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 1.1</B></P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><U>COMPLETE VERIFICATION OF THE BYLAWS GRUPO
SIMEC,<BR>
SOCIEDAD AN&Oacute;NIMA BURS&Aacute;TIL DE CAPITAL VARIABLE</U></P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><U>CLAUSES</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Corporate Name, Purpose,
Domicile, Nationality and Duration.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>First.
</B></FONT><U>Corporate Name</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Company is called &ldquo;GRUPO
SIMEC&rdquo;. This name shall always be followed by the words SOCIEDAD AN&Oacute;NIMA DE BURS&Aacute;TIL DE CAPITAL VARIABLE, or the initials
&ldquo;S.A.B. DE C.V.&rdquo;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Second.
</B></FONT><U>Corporate purpose</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The purpose of the Company
is:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>1.</B></TD><TD STYLE="text-align: justify">Promote, organize and manage all kinds of commercial or civil companies.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>2.</B></TD><TD STYLE="text-align: justify">Be a part of other commercial or civil companies, both domestic or foreign, participating in the incorporation
or acquiring shares or holdings in those incorporated companies, to sell or transfer said shares or holdings and participate in the management
or liquidation thereof.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>3.</B></TD><TD STYLE="text-align: justify">Issue and underwrite all kinds of negotiable instruments, accept and endorse these, including obligations
with or without collateral.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>4.</B></TD><TD STYLE="text-align: justify">Warrant, under any means permitted by law, its own or third-party obligations, with or without consideration.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>5.</B></TD><TD STYLE="text-align: justify">Obtain or grant loans, granting or receiving specific warranties, become a joint guarantor with other
companies, issue obligations, accept, draw, endorse or warrant all kinds of negotiable instruments, grant bonds or warranties of any kind
(including, in a descriptive but non-limiting manner, bonds, mortgages, warranty trusts, etc.) regarding the obligations undertaken or
for the securities issued or accepted by third parties, as well as undertake obligations payable by its subsidiaries.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>6.</B></TD><TD STYLE="text-align: justify">The acquisition, sales and lease of all kinds of goods necessary or suitable to achieve the corporate
purpose.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>7.</B></TD><TD STYLE="text-align: justify">Act as an agent, representative or commission agent of natural or artificial persons, whether Mexican
or foreign.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>8.</B></TD><TD STYLE="text-align: justify">In general, execute and perform all acts and agreements, related, ancillary or accidental transactions
that are necessary or convenient for the execution of the foregoing purpose.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Third.
</B></FONT><U>Domicile</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The domicile of the Company
is the city of Guadalajara, Jalisco. It may establish agencies, branch offices and offices anywhere in the Republic of Mexico and abroad
or be subject to conventional domiciles, without this meaning a change in its corporate domicile. Shareholders are subject to the jurisdiction
of the former&rsquo;s domicile, expressly waiving any venue that may correspond by virtue of their domiciles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid">&nbsp;</DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Fourth.
</B></FONT> <U>Nationality</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Company is of Mexican
nationality. Any foreign person who, upon incorporation or afterward, acquires an interest or share of the Company, shall be deemed Mexican
on account of said fact, regarding the shares or rights acquired from the Company; the property, rights, grants, holdings or interest
the Company holds title to; and of the rights and obligations derived from the agreements the Company is party to, and therefore, it shall
be deemed, that he/she agrees not to invoke the protection of his/her Government, under penalty, case contrary, of losing the rights or
goods so acquired in favor of the Mexican Nation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Fifth.
</B></FONT><U>Duration</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The duration of the Company
shall be undefined. Capital Stock and Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Sixth.
</B></FONT><U>Capital Stock</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The capital stock shall
be variable. The fixed minimum capital without withdrawal right is $441,785,695.76 (four hundred and forty-one million, seven hundred
and eighty-five thousand six hundred and ninety-five 76/100 domestic currency), represented by &ldquo;B&rdquo; series common shares, class
I, without indication of par value, which shall be fully underwritten and paid. The variable portion of the capital stock is unlimited
and shall be represented by shares with the characteristics determined by the meeting of the shareholders agreeing as to the issuance
thereof, however they shall be nominative, Class II, without indication of par value, of free underwriting, that is, they may be underwritten
both by individuals and companies of Mexican nationality and by individuals, companies or entities defined as foreign investors in accordance
with article 2 of the Foreign Investment Act and they shall confer equal rights and obligations to the holders of their corresponding
series.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Class II shares representing
the capital stock shall be divided into two series, &ldquo;B&rdquo; series common shares and shares with voting rights and limited corporate
rights, &ldquo;L&rdquo; series, in accordance with the provisions of these bylaws. &ldquo;L&rdquo; Series shares may be issued upon express
written authorization from the Comisi&oacute;n Nacional Bancaria y de Valores and in accordance with the provisions of article 54 of the
Stock Market Act and other applicable provisions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Each share shall be entitled
to one vote at shareholder meetings and may vote in connection with all matters submitted to the meeting when these bylaws or the Law
grants them voting rights.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Shares other than
common shares, without a right to vote or with a limited or restricted voting right shall not exceed 25% (twenty-five percent) of
the capital stock the Comisi&oacute;n Nacional Bancaria y de Valores deems placed among the investor public, on the date of the
public offer. The Comisi&oacute;n Nacional Bancaria y de Valores may increase the established limit, provided it is under schemes
including the issuance of any shares necessarily convertible into common shares within a period that shall not exceed 5 (five)
years, as of the date they are placed, or in the case of shares or investment schemes limiting voting rights in connection with the
holder&rsquo;s nationality. &ldquo;L&rdquo; Series shares shall have the characteristics and estate or pecuniary rights determined
by the shareholder meeting agreeing as to the issuance thereof. &ldquo;L&rdquo; Series shareholders shall only vote regarding
matters in connection with (i) the transformation of the Company, (ii) an extension of its duration, (iii) designation of advisors
in connection with the provisions of these Bylaws and the Stock Market Act, (iv) when the Company is merge as the merged company,
(v) when the Company is split-up as the resulting company, (vi) when the Company is dissolved or liquidated; and (vii) when the
Company agrees as to the cancellation of the registration in the Registro Nacional de Valores (National Securities Registry)
regarding the shares representing its capital stock.</P>

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

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

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>&ldquo;CLAUSE
Seventh. </B></FONT><U>Cancellation of registry before the National Securities Registry</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt"><B><I>In the event of cancellation
of the registration of the Company&rsquo;s registry in the Securities Section of the National Securities Registry, in terms of the Stock
Market Act and of the applicable provisions of general character from the Comisi&oacute;n Nacional Bancaria y de Valores, whether at its
own request or under agreement by the special general meeting of the shareholders and with the favorable vote of the holders of shares
with or without a right to vote, representing 95% (ninety-five percent) of the capital stock, or under resolution adopted by the Comisi&oacute;n
Nacional Bancaria y de Valores, the Company undertakes to execute a purchase public offer, prior to the cancellation, in observance, in
this case, of the provisions of article 108 of the Stock Market Act and other applicable provisions.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt"><B><I>Upon execution of
the offer, the Company shall be obliged to place under trust, for a minimum period of six months, the necessary funds to buy at the same
offering price, the shares of the investors who did not attend. The corresponding information booklet shall disclose the terms and conditions
for aforesaid trust. The person or group or persons holding control of the Company at the time of the public offer shall be jointly liable
to the Company for compliance with the provisions of this clause.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt"><B><I>The purchase public
offer will adjust, in addition, to the provisions of articles 96, 97, 98, sections I and II and 101 first paragraph of the Stock Market
Act.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt"><B><I>The Board of Directors
of the Company, within the ten (10) business days following the starting date of the offer, after hearing the opinion of the committee
executing auditing and corporate practices duties, shall prepare and inform its opinion to the investor public through the corresponding
stock market regarding the offering price and the conflicts of interest that, if the case may be, each of the officers may have regarding
the offer. The opinion of the Board of Directors may be accompanied by another opinion issued by an independent expert retained by the
Company.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt"><B><I>The Company may request
the Comisi&oacute;n Nacional Bancaria y de Valores to authorize, taking into account the Company&rsquo;s financial situation and perspectives,
the use of a different basis for determining the offering price, provided there is an agreement from the Board of Directors, after opinion
is given by the committee executing auditing and corporate practices duties, including the reasons for establishing a different price,
supported by and independent expert.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt"><B><I>The amendment of this
Clause Seventh requires the agreement of the Company&rsquo;s shareholders, gathered at an extraordinary meeting of the shareholders, adopted
by a minimum vote of 95% (ninety-five percent) of the capital stock of the Company entitled to vote&rdquo;.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Eighth.
</B></FONT><U>Repurchase of Shares</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Company may acquire
shares representing its capital stock or negotiable instruments representing said shares, the provision established on article 134 of
the Commercial Companies General Act shall not apply.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>


<!-- Field: Page; Sequence: 3; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The acquisition of its own
shares shall be in terms of the provisions of article 56 of the Stock Market Act and other provisions applicable at the moment of the
transaction, including those issued by the Comisi&oacute;n Nacional Bancaria y de Valores.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Ninth.
</B></FONT><U>Share Titles</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">All common shares shall
confer, within their respective Class, equal rights and obligations to the holders thereof. Certificates and titles representing shares
shall bear the signature or facsimile signature of two members of the Board of Directors. Certificates and titles representing shares
shall be progressively numbered and may represent one or several shares and shall include coupons for the payment of dividends. Titles
representing shares or provisional certificates shall include all the requirements established on article 125 of the Commercial Companies
General Act and shall include the exact transcription of this Clause and Clause Fourth of these bylaws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Regarding share titles deposited
in an institution for depositing securities, or when said institution directly receives from the Company securities originating from the
exercise of estate rights made effective on account of its depositors, the Company may, upon approval by said institution for the deposit
of securities, deliver multiple titles or a single title bearing the shares to be issued and deposited; the institution shall make the
following entries to determine the rights upon the respective depositors. In this case, the instruments shall be issued with the statement
&ldquo;for deposit&rdquo; at the institution for the deposit of securities, without the need to indicate on said document the name, domicile,
or citizenship of the holders. In addition, in accordance with the provisions on the Stock Market Act, instruments without adhered coupons
may be issued, in this case, the document issued by the institution for the deposit of securities shall operate as said coupons for all
legal purposes. The Company shall issue the definitive titles for said shares within a term that shall not exceed 90 (ninety) calendar
days as of the date the corresponding issuance or exchange was agreed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Tenth.
</B></FONT><U>Share Registry</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Company shall carry
a share registration book. Said book shall be carried by the Secretary of the Company, except if the meeting of the shareholders or the
Board of Directors instruct the handling of said book to any institution authorized for the deposit of securities, acting on behalf and
in representation of the Company as a registrar agent, where all transactions in connection with underwriting, acquisition or transfer
of shares shall be registered and, it shall also indicate the names, domiciles and nationality of the shareholders, as well as the name
of the persons in whose favor the shares are transferred. During the term the shares representing the capital stock of the Company are
listed in stock markets, said Stock Registry Book shall be updated annually with the records and entries maintained by the institutions
for the deposit of securities where the Company shares are deposited, in accordance with the applicable provisions of the Stock Market
Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Company shall only deem
as the legitimate owner, the person who is registered as shareholder on the Stock Registry Book in terms of articles 128 and 129 of the
Commercial Companies General Act and/or in accordance with the provisions of articles 290, 293 and other applicable articles of the Stock
Market Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">During the term when
the shares representing the capital stock of the Company are listed in stock markets, for registration thereof on said book, the
indication of this circumstance shall suffice, and deposit institutions where the instruments they represent are deposited, and in
this case, the Company shall recognize the persons evidencing said capacity as shareholders upon evidencing this capacity with the
records issued by the institution for the deposit of securities, complemented with the corresponding list of holders, prepared by
the persons appearing as depositors on aforesaid records, in terms of article 290 of the Stock Market Act and other applicable
provisions.</P>

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

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

<!-- Field: Page; Sequence: 4; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The stock registry book
shall be closed from the date when the records are issued in accordance with article 290 of the Stock Market Act and other applicable
provisions, until the business day following the date the corresponding meeting is held. During said periods, no entry shall be made on
said book.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Eleventh.
</B></FONT><U>Capital Stock Increases and Decreases</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Except for capital stock
increases and decreases resulting from the purchase or placement of its own shares, in terms established on Clause Eighth of these bylaws,
article 56 of the Stock Market Act and other applicable provisions, the Company&rsquo;s capital stock may be increased or decreased without
the need to amend the corporate bylaws, with the only formality needed being that said transactions be authorized by the regular meeting
of the shareholders, whose minutes shall be formalized before a notary public without need for registration thereof in the Commerce Public
Registry.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The fixed minimum capital
stock of the Company shall not be increased or decreased if the foregoing is not agreed at an extraordinary meeting of the shareholder,
subject to the provisions of these corporate bylaws and the Commercial Companies General Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">In addition, the Company
may issue unpaid shares of any series representing the variable portion of the capital stock to be kept in the Company&rsquo;s Treasury
to be delivered to the extent the underwriting takes place, when determined by the shareholders&rsquo; meeting or the Board of Directors,
upon registration on the Registro Nacional de Valores. In addition, the Company may issue unpaid shares to be placed among the public,
provided they are kept in custody at an institution for the deposit of securities and the conditions established by article 53 of the
Stock Market Act are met as well as other applicable provisions. The right to preferential underwriting mentioned on article 132 of the
Commercial Companies General Act and these bylaws shall not be applicable regarding capital stock increases through public offers. The
summons calling for the corresponding Special general meeting, it is important to indicate it is expressly held for the purposes established
on article 53 of the Stock Market Act and other applicable provisions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">No capital stock increase
may be decided if all the shares previously issued by the Company are not fully underwritten and paid. When capital stock is increased,
all shareholders shall hold a preferential right to underwrite said increase in proportion to the number of shares each holds upon approval
thereof. The preferential right shall be exercised through the underwriting and payment of the shares issued to represent said increase,
within the 15 (fifteen) days following the publication on the <I>Periodico Oficial del Estado de Jalisco </I>or in one of the most widely
distribute newspapers for the Company&rsquo;s address, of the agreement of the meeting of the shareholders deciding as to such capital
stock increase, except if (i) it is derived from the merger of the Company with another company, (ii) it is carried out for the conversion
of convertible obligations into Company shares in terms of article 210 bis of the Negotiable Instruments and Operations General Act, (iii)
the underwriting offer is made under the provisions of article 53 of the Stock Market Act and other applicable provisions, and (iv) for
the placement of its own shares purchased in terms of Clause Eighth of these bylaws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Notwithstanding the
foregoing, if all the shares the capital stock is divided into were represented at the respective meeting, said term of 15 (fifteen)
business days shall begin as of the date when the meeting is held and the shareholders shall be deemed notified of the resolution at
said time. In this case, the publication of the respective resolutions shall not be necessary.</P>

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

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

<!-- Field: Page; Sequence: 5; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Capital Stock increases
may be carried out under any of the assumptions mentioned on article 116 of the Commercial Companies General Act, through payment in cash
or in kind, or through the capitalization of liabilities or reserves payable by the Company or any equity account. As the Company&rsquo;s
share titles bear no indication of par value, the issuance of new titles in the case of a capital stock increase as a result of the capitalization
of premiums over shares, the capitalization of retained earnings or the capitalization of valuation or revaluation reserves shall not
be necessary, unless required by the shareholder meeting approving said increase and in terms of the provisions of articles 53 and other
applicable articles of the Stock Market Act and 210 bis of the Negotiable Instruments and Operations General Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The reduction of the variable
portion of the capital stock shall be executed through the amortization of complete shares, at the value agreed by the corresponding meeting
of the shareholders, through the amortization of the shares of all stockholders so they represent, after the corresponding capital stock
reduction, the same share percentage or a percentage similar to their prior holding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Shareholders holding stock
representing the variable portion of the capital stock shall have no withdrawal right of the contributions mentioned on article 220 of
the General Commercial Companies Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Except for capital stock
transaction resulting from the purchase or placement of their own shares in terms established on Clause Eighth of these Bylaws, every
capital stock increase and decrease shall be registered on the record kept for said purpose by the Secretary of the Company, except if
the shareholders&rsquo; meeting or the Board of Directors instruct another person to do so, in terms of Clause Tenth of these Bylaws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Twelfth.
</B></FONT><U>Subsidiary Participation</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Subsidiaries of the Company
or companies the latter controls shall not, directly or indirectly, invest in company shares or of any other Company for which the Company
is a subsidiary, except if said subsidiaries acquire Company shares to comply with options or stock sales plans that may be incorporated
or be granted or designed in favor of employees or officers of said companies or of the same Company in accordance with the rules established
in the Stock Market Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Company and companies
it controls shall be deemed the same economic entity for the purposes of disclosure of information, accounting and executing transactions
with related parties as well as the transactions referred to on the second paragraph of Clause Fourteenth of these bylaws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><U>Shareholder Meetings</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Thirteenth.
</B></FONT><U>Meeting of the Shareholders</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The meeting of the shareholders
is the supreme organ of the Company, all other company organs are subordinate to it; these meetings shall be held at the corporate address,
except for force majeure or acts of God. Shareholder meetings may be general or special and general meetings may be regular and special.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>


<!-- Field: Page; Sequence: 6; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Meeting of the Shareholders
may decide as to all issues subject to its consideration and its decisions shall be mandatory for all shareholders, even absent and dissident
stockholders, except for the provisions of article 206 of the Commercial Companies General Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Fourteenth.
</B></FONT><U>Kinds of Meetings</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Special general meetings
are those held to address issues stated in article 182 of the Commercial Companies General Act, and those called to address: (i) amortization
of shares with distributable earnings through the Stock Market at the value determined by the Meeting; (ii) the cancellation of the registration
of shares representing the Company&rsquo;s capital stock in the Registro Nacional de Valores, in the Mexican Stock Market (Bolsa Mexicana
de Valores) or in other domestic or foreign stock markets where they are listed, except for quotation systems and other markets not organized
as stock markets; (iii) the issuance or amortization by the Company of &ldquo;L&rdquo; Series stock and (iv) any other amendment to the
corporate bylaws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Any other issue not reserved
for an extraordinary meeting shall be addressed at a regular meeting, even those called to address the following issues: (i) increases
or decreases of the variable portion of the capital stock and (ii) transaction the company intends to carry out or the artificial persons
it controls, when these represent 20% (twenty percent) or more of the Company&rsquo;s consolidated assets, based on the figures of the
immediately prior quarter, regardless of how they are executed, whether simultaneously or successively, but deemed a single transaction
due to its characteristics. If applicable, at these meetings, holders of &ldquo;L&rdquo; series shares shall be entitled to vote.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Special meetings shall be
held to address issues that may affect the rights of the holders of &ldquo;L&rdquo; Series stock, or any share category.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Fifteenth.
</B></FONT><U>Regular Meetings</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">A regular, ordinary meeting
shall be held at least once a year, within the four months following the closing of the corresponding fiscal year, on the date indicated
by the Board of Directors. Said Meeting shall address the items on the Agenda and those stated on article 181 of the Commercial Companies
General Act as follows:1. Discuss, approve or modify the report given by the Board of Directors regarding the immediately prior fiscal
year both as to the Company and with regards to the companies where the Company holds the majority of shares, when the investment in each
exceeds 20% (twenty percent) or more of the Company&rsquo;s consolidated assets, based on the figures for the preceding fiscal year, regardless
of the manner of execution thereof, whether simultaneously or successive, but due to its characteristics may be deemed a single transaction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The annual report mentioned
on the preceding paragraph shall also include the issues mentioned on items c), d) and e) of section IV of article 28 of the Stock Market
Act, the disclosure of the agreements reached between the shareholders of the Company mentioned on section IV of article 16 of aforesaid
Act, informed to the Company during the revision exercise;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>1.</B></TD><TD STYLE="text-align: justify">Decide as to the application of the results of the fiscal year;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>2.</B></TD><TD STYLE="text-align: justify">Determine the maximum number of resources that may be used for the purchase of its own shares, in terms
of Clause Eighth of these Bylaws;</TD></TR></TABLE>

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


<!-- Field: Page; Sequence: 7; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>3.</B></TD><TD STYLE="text-align: justify">Appoint and ratify members of the Board of Directors and if the case may be, deputies, rating their independence
if applicable; the Secretary of the Company and if applicable, his/her substitute and the Chairperson of the Audit and Corporate Practices
Committee;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>4.</B></TD><TD STYLE="text-align: justify">Consideration paid to the members of the Board of Directors and, if the case may be, members of the Audit
and Corporate Practices Committee, considering the proposals from said Committee;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>5.</B></TD><TD STYLE="text-align: justify">Decide as to the annual report from the Audit and Corporate Practices Committee;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>6.</B></TD><TD STYLE="text-align: justify">Adopt the measures deemed appropriate.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Sixteenth.
</B></FONT>Regular, extraordinary, and special meetings of the shareholders shall be called by the Board of Directors, through the Chairperson
or the Secretary of the Company or by the Chairperson of the Audit and Corporate Practices Committee. Any stockholder or group of stockholders
holding at least 10% (ten percent) of the outstanding shares of the Company may require, at any time, the Chairperson of the Board of
Directors or of the Audit and Corporate Practices Committee to call a meeting of the shareholders to address the issues mentioned in the
requirement. Any shareholder shall have the same right in any of the case established on article 185 of the Commercial Companies General
Act. If the Chairperson of the Board of Directors or of the Audit and Corporate Practices Committee, as the case may be, fail to issue
a summons for a meeting within the 15 (fifteen) calendar days following the receipt of a request as provided above, the competent judicial
authorities for the corporate address, upon request by the shareholder or shareholders under any of the assumptions mentioned above, upon
verification of this occurrence, shall issue the corresponding summons.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">In addition, the Chairperson
of the Audit and Corporate Practices Committee shall have the authority to insert the items he/she deems suitable in the Agenda for the
summons of meetings of the shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Seventeenth.
</B></FONT><U>Publishing the Summons</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The summons for the meetings,
shall contain the designation of the place, date and time the meeting shall be held, as well as the Agenda, it shall be carried out through
the publication of a notice on the <I>Periodico Oficial del Estado de Jalisco, </I>or in a widely distributed newspaper in the city of
Guadalajara, Jalisco at least 15 (fifteen) calendar days prior to the date established for said meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">As of the moment the summons
is published, the information and documents in connection with each of the items established on the Agenda for the meeting shall be made
available to the shareholders immediately and free of charge, said agenda shall not include items under the title general or equivalent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Eighteenth.
</B></FONT><U>Quorum</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Regular meetings held by
virtue of a first summons shall be deemed legally held when at least 50% (fifty percent) of the shares representing the capital stock
are represented and is resolutions shall be valid if adopted by the favorable vote of the majority of the shareholders present or represented
at the meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">If the regular meeting cannot
be held on the date established for the gathering, it shall be held on a second or future summons indicating this circumstance and the
meeting shall deal with the items indicated on the Agenda, by the majority vote, regardless of the number of shares present or represented.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Extraordinary
shareholder meetings held under a first summons shall be deemed legally held if 75% (seventy-five percent) of the shares
representing the capital stock of the company are represented. Under second or later summons, extraordinary meetings of shareholders
shall be deemed legally held when at least 50% (fifty percent) of the shares representing the capital stock. Extraordinary meetings
held by virtue of a first or later summons shall be valid if adopted under the favorable vote of the number of shares representing
at least 50% (fifty percent) of the capital stock.</P>

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

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

<!-- Field: Page; Sequence: 8; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Notwithstanding the provisions
of the preceding paragraph, in order to validly adopt a resolution that (i) modifies the provisions of this Clause; (ii) modifies the
rights of minority shareholders in accordance with the provisions of these bylaws and the Stock Market Act; (iii) decides the Company
shall be transformed or merged as a merged company with another company; and (iv) decides the Company is to be split-up as split into
one or other companies, regardless of whether it is a meeting held under a first or later summons, the favorable vote of the shares representing
at least 75% (seventy five percent) of the shares representing the capital stock shall be necessary at all times. The resolutions mentioned
on Clause Seventh of these bylaws shall require the favorable vote of at least 95% (ninety five percent) of the capital stock of the Company
in order to be valid.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&ldquo;L&rdquo; Series shares
shall not be calculated for the purposes of determining the quorum of general meetings of shareholders, except that at said meetings,
holders of &ldquo;L&rdquo; Series shares are entitled to vote at the resolutions in accordance with the provisions of these bylaws and
applicable legal provisions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Nineteenth.
</B></FONT><U>Attendance</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Company shall only consider
as shareholders those registered on the Stock Registry Book of the Company as owners of one or more shares representing its capital stock.
In order for shareholders to be entitled to attend meetings and vote at these meetings, shareholders shall deposit titles to their shares
with the Secretary of the Company, at least one day before the meeting is held, collecting the corresponding entrance card. If share titles
representing the shares they hold title to are deposited at an Institution for the Deposit of Securities, to obtain an entrance pass,
these shareholders shall submit to the Secretary of the Company a certificate evidencing said circumstance, issued by said Institution
for the Deposit of Securities. The admission card to the meetings shall evidence the name of the shareholder, the number of shares deposited
and the number of vote he/she is entitled to by virtue of said shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Shareholders may be represented
at meetings through proxies evidenced under a proxy letter indicating the name of the Company and the Agenda, indicating the instructions
given by the grantor for the exercise of said power of attorney. The Company shall make the forms for granting said powers available to
shareholders, during a term of 15 (fifteen) days prior to the date the meeting will be held. Members of the Board of Directors may not
represent shareholders at shareholder meetings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Twentieth.
</B></FONT><U>Chairperson and Secretary</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Meetings shall be presided
by the Chairperson of the Board of Directors and in absence of the latter, by the person designated by the majority vote of the shareholders
present. The Secretary of the Company shall act as Secretary, or the person designated by the Chairperson.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Upon commencing the meeting,
the person presiding shall appoint two examiners to count the shares represented at the meeting, who shall prepare an attendance list
where the names of the shareholders present or represented and the number of shares deposited by each in order to attend the meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>


<!-- Field: Page; Sequence: 9; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Twenty-first.
</B></FONT> <U>Suspension</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">If once the meeting legally
held begins there is no time so decide as to all issues included in the Agenda, it may be adjourned to be continued within the 2 (three)
immediately following business days, without the need for a new summons.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Twenty-second.
</B></FONT><U>Voting</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Each share shall be entitled
to a vote at shareholder meetings. Stockholders holding shares entitled to vote representing at least 20% (twenty percent) of the capital
stock, may judicially oppose resolutions of general meetings, provided all the requirements established on article 202 of the Commercial
Companies General Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Shareholders of shares entitled
to vote, even limited or restricted vote such as &ldquo;L&rdquo; Series, integrating at least 10% (ten percent) of the shares represented
at a meeting, may request the voting as to any issue for which they consider they are not sufficiently informed. This right shall not
be exercised more than once for the same issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Stockholders of shares bearing
a right to vote, even if restricted under &ldquo;L&rdquo; Series&rdquo; representing at least 5% (five percent) of the capital stock may
directly exercise a civil liability action against the members of the Board of Directors, the Secretary and the relative officers of the
Company, without need for compliance with the requirements established on articles 161 and 163 of the Commercial Companies General Act.
In every case, said shares shall represent the total amount of the liabilities in favor of the Company or of the companies it controls
and not only the personal interest of the parties pursuing it.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Shareholders upon exercise
of their right to vote, shall abstain from any deliberation in connection with transactions that, on their own or through third parties
contrary to the Company. To this end, a shareholder shall be deemed having an interest contrary to the Company when, maintaining control,
he/she votes in favor or against the execution of transactions, obtaining benefits excluding other shareholders or the Company or the
companies it controls.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Twenty-third.
</B></FONT><U>Resolutions in Writing</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Resolutions taken outside
a meeting, unanimously by the shareholders representing all shares entitled to vote or the corresponding share series, shall have, for
all legal purposes, the same validity as if adopted at a meeting of shareholders, provided they provide written confirmation. In this
case, no summons or other formality shall be required other than the signature of all shareholders on the document evidencing the adoption
of said resolutions; it will be added to the Book of Records of Meetings of the Company. All documents integrating the resolutions shall
be added to the file prepared for said purpose.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Twenty-fourth.
</B></FONT><U>Records of Meetings</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Records of meetings of shareholders
shall be added to a special book prepared for said purpose and shall be signed by the persons acting as Chairperson and Secretary of the
meeting and by the shareholders or shareholder representatives who wish to do so.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>


<!-- Field: Page; Sequence: 10; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><U>Management of the Company</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Twenty-fifth.
</B></FONT><U>Integration</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The management and administration
of the Company shall be upon a Board of Directors and a Chief Executive Officer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Board of Directors shall
be integrated by a number of members that shall not be less than 5 (five) and shall not exceed 21 (twenty-one) persons, in the understanding
that said board shall at all times be integrated by 25% (twenty-five percent) independent officers in terms of the provisions of article
24 of the Stock Market Act and other applicable articles, as well as rules of general character issued by the Comisi&oacute;n Nacional
Bancaria y de Valores; these members shall be selected considering their experience, capacity and professional reputation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The general meeting of the
shareholders appointing or ratifying the members of the Board of Directors or, if the case may be, the meeting informing as to said designation
or ratification, shall qualify the independent nature of its officers. Without prejudice of the foregoing, the following persons shall
under no circumstance be designated as independent advisors: (i) employees or officers of the Company, or persons occupying these positions
during the prior year; (ii) employees or senior management who, as shareholders of the Company, have authority over senior management
thereof; (iii) advisors to the Company or partners or employees of firms acting as advisors or counsel to the Company or the companies
of the same economic group the Company is a part of, and whose income represents 10% (ten percent) or more of its revenues; (iv) clients
or suppliers of the Company or partners, advisors or employees of a company that is a client or supplier of the Company, when the sales
of said clients or suppliers represent more than 10% (ten percent) of the total sales of aforesaid clients or suppliers respectively;
(v) debtors or creditors of the Company or partners, advisors or employees of a company that is a debtor or creditor of the Company, when
the amount of the credit exceeds 15% (fifteen percent) of the Company assets or the counterpart; (vi) employees of a foundation, university,
civil association receiving donations from the Company representing more than 15% (fifteen percent) of the entire donations received by
the institution; (vii) Chief Executive Officer or senior management officer of a company where the Chief Executive Officer is a member
of its Board of Directors or a member of upper management of the Company; and (viii) spouses, partners, blood relatives or relations of
civil nature up to the third degree in connection with the persons mentioned on items (i) and (viii) above.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Independent officers who
no longer hold said capacity during their duties shall inform of this event to the Board of Directors no later than the next session of
said organ.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Minority shareholders, even
those holders of &ldquo;L&rdquo; Series shares representing individually or jointly 10% (ten percent) of the capital stock shall be entitled
to appoint and revoke a principal officer and his/her respective substitute in terms of article 50 section I of the Stock Market Act;
after these designations, the other members of the Board shall be designated by the majority vote of the remaining shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The designation of officers
made by minority shareholders may only be revoked at a general regular meeting, even the holders of &ldquo;L&rdquo; Series shares, when
all other officers, in this case, substitutes are not to be appointed under said capacity during the 12 (twelve) months immediately following
the revocation date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">A substitute may be
appointed for each main advisor, in the understanding that the substitute officers for independent officers shall have the same
character. Temporary or definitive absences of principal officers shall be covered by the respective substitutes; the substitute may
not represent at the same meeting 2 (two) main officers who designated him/her as substitute.</P>

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

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

<!-- Field: Page; Sequence: 11; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Persons holding the position
of external auditor of the Company or of any of the artificial persons integrating the group it is a part of shall under no circumstance
be officers during the 12 (twelve) months prior to the date of the designation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Twenty-sixth.
</B></FONT><U>Sessions</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The meetings of the Board
of Directors will be held at least once every 3 (three) months and shall be called by the Secretary of the Company. Sessions of the Board
of Directors shall be held at the corporate address or anywhere in the Republic of Mexico or abroad. Summons for the meetings of the Board
of Directors shall be sent by mail, telegram, internet, telefax, courier, or any other method with return receipt with at least 5 (five)
calendar days in advance prior to the date of the session established for holding the meeting, leaving unequivocal evidence of the delivery
of the respective summons. Said summons shall contain the Agenda of the meeting and indicate the place, date, and time for the session.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Chairperson of the Board
of Directors, the Chairperson of the Audit and Corporate Practices committee, as well as 25% (twenty-five) percent of the members of said
Board may call a meeting and insert the items they deem appropriate into the Agenda.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The external auditor of
the Company may be called to the meetings of the Board of Directors, in the capacity of guest without a vote but allowed to issue an opinion
and speak, refraining from being present as to those items on the Agenda where there is a conflict of interest or if his/her independence
may be compromised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Twenty-seventh.
</B></FONT><U>Quorum</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">For the meetings of the
Board of Directors to be valid, the attendance of the majority of its members is necessary and the resolutions shall be valid if taken
by the majority vote of the members present; in case of tie, the Chairperson shall have the decisive vote.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Twenty-eighth.
</B></FONT><U>Authority</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Board of Directors shall
hold legal representation of the Company and, therefore, shall have the authority for the execution of its duties, which shall be performed
subject to any voting requirement or any provisions of these bylaws:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>1.</B></TD><TD STYLE="text-align: justify">Judicial Power of Attorney for DISPUTES AND COLLECTION granted with all general and special powers requiring
a special clause pursuant to the law. In consequence, it is conferred without limitation in accordance with the provisions of paragraph
first of article 2554 and article 2587 of the Federal Civil Code and the correlative provisions thereof in the Civil Codes for the other
States in the Mexican Republic and Mexico City, in consequence, it is authorized to promote or abandon the amparo lawsuit; to file criminal
complaints and demurrers and abandon them; to aid the Public Prosecutor and grant pardon if suitable in accordance with the law; to make
agreements; to be subject to arbitration; to make statements; to reject judges, receive payments and execute all acts expressly established
by law, including representing the Company before courts and authorities of criminal, civil, administrative, and labor nature.</TD></TR></TABLE>

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


<!-- Field: Page; Sequence: 12; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>2.</B></TD><TD STYLE="text-align: justify">General Power of Attorney for management acts, in accordance with the provisions of paragraph second of
article 2554 of the Federal Civil Code and the correlative provisions of the civil codes for other states in the Republic of Mexico and
Mexico City, to carry out all transaction inherent to the corporate purpose.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>3.</B></TD><TD STYLE="text-align: justify">General Power of Attorney for management acts in labor matters as established on articles 692, 786, 866
and 870 of the Federal Labor Act and other applicable provisions, to appear before labor authorities, at issues where the Company is a
party or party of interest, both at the initial stage or in any subsequent stage and respond to statements.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>4.</B></TD><TD STYLE="text-align: justify">Power of attorney for property acts in terms of paragraph third of article 2554 of the Federal Civil Code
and the correlatives thereof in the Civil Codes for other States in the Republic of Mexico and Mexico City.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>5.</B></TD><TD STYLE="text-align: justify">Power to issue, endorse and underwrite negotiable instruments in terms of article 9 of the Negotiable
Instruments and Operations General Act.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>6.</B></TD><TD STYLE="text-align: justify">Authority to open bank accounts on behalf of the Company and draw against these, designate the persons
for these purposes.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>7.</B></TD><TD STYLE="text-align: justify">Power to supervise the Company&rsquo;s compliance with the corporate practices established on the Commercial
Companies General Act, the Stock Market Act or substitute regulations, as well as on these corporate bylaws.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>8.</B></TD><TD STYLE="text-align: justify">Power to protect minority rights established on the Commercial Companies General Act, on the Stock Market
Act or substitute laws, as well as the corporate bylaws.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>9.</B></TD><TD STYLE="text-align: justify">Authority to designate and remove the Chief Executive Officer, general or special managers as well as
other officers, attorneys in fact, agents, and employees of the Company, establishing their authority, obligations, labor conditions,
payment and guarantees to be given.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>10.</B></TD><TD STYLE="text-align: justify">Power to establish or close offices, branch offices or agencies, enter into, modify, or rescind agreements
or accept, on behalf of the Company, powers of attorney for individuals or companies, domestic or foreign.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>11.</B></TD><TD STYLE="text-align: justify">Authority to call meeting of the shareholders and execute the resolutions thereof.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>12.</B></TD><TD STYLE="text-align: justify">Authority to confer general or special powers of attorney, and to delegate any of the previously established
authority, except those whose exercise corresponds exclusively to the Board of Directors under a provision of the Law or these bylaws,
reserving the exercise of its authority as well as to revoke the powers of attorney granted.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>13.</B></TD><TD STYLE="text-align: justify">Power to establish the special committees deemed necessary for the development of the Company&rsquo;s
transactions, establishing the authority and obligations of said committees; in the understanding that said committees shall have not
authority that may correspond pursuant to the Law or these bylaws, to the meeting of the shareholders or the Board of Directors.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>14.</B></TD><TD STYLE="text-align: justify">Power to determine the manner whereby the Company shall vote on the shares it owns at the meetings of
the shareholders of its subsidiaries.</TD></TR></TABLE>

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

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

<!-- Field: Page; Sequence: 13; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>15.</B></TD><TD STYLE="text-align: justify">Authority to approve the executed transactions, whether simultaneously or successively, that may be deemed
a single transaction and intended to be executed by the Company or the companies it controls, during the lapse of a fiscal year, when
unusual or not recurrent, or if the amount represents, based on the figures corresponding to the closing of the immediately prior quarter,
in any of the following assumptions:</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.5pt"></TD><TD STYLE="width: 22.5pt">a)</TD><TD STYLE="text-align: justify">The acquisition or sale of property with a value greater than or equal to 5% (five percent) of the Company&rsquo;s
consolidated assets.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.5pt"></TD><TD STYLE="width: 22.5pt">b)</TD><TD STYLE="text-align: justify">Granting of warranties or the undertaking of liabilities for an amount greater than or equal to 5% (five
percent) of the Company&rsquo;s consolidated assets.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Investment in debt securities
or banking instruments are exempt, provided they are executed in accordance with the policies established by the Board in this regard.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Authorization from the general
meeting of the shareholders shall be required in the assumptions established on the second paragraph of Clause Fourteenth of these bylaws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>16.</B></TD><TD STYLE="text-align: justify">Non-transferrable power to authorize the temporary acquisition of the Company shares placed in the stock
markets, in accordance with the provisions of these bylaws.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>17.</B></TD><TD STYLE="text-align: justify">Power to carry out all acts authorized by these bylaws or as a consequence thereof, including the issuance
of all kinds of opinions required by the Stock Market Act and the general provisions issued by the National Banking and Securities Commission.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Twenty-ninth.
</B></FONT><U>Internal Control </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Board of Directors of
the Company will oversee establishing the internal mechanisms and controls that allow verifying that the Company and its subsidiaries
comply with the different legal provisions applicable to them, including but not limited to the functions referred to in the Commercial
Companies General Act and the Stock Market Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Thirtieth.
</B></FONT><U>Chairmanship</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Chairperson shall preside
over the meetings of the Board of Directors, and in the absence of the Chairperson or in his absence, the meetings shall be presided over
by the director designated by the other members by majority vote. The Chairperson shall be the representative of the Board of Directors
and shall have the casting vote in the resolutions of this collegiate body in the event of a tie and shall execute the resolutions of
the shareholders&rsquo; meeting and of the Board of Directors unless the latter designates delegates for the execution thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Chairperson of the Board
of Directors may not preside over the Audit and Corporate Practices Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Thirty-first.
</B></FONT><U>Secretary</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Secretary of the Company
appointed by the shareholders&rsquo; meeting or by the Board of Directors, in the performance of his duties, will not be considered as
a Director, will oversee the corporate books and records, not accounting, and the functions conferred by these bylaws and the applicable
legislation. The Secretary may attend the meetings of the Board of Directors and the shareholders&rsquo; meetings, as well as meetings
of other corporate bodies, with voice but without vote, and shall oversee preparing the minutes of the resolutions adopted. The copies
or records of the minutes of the meetings of the Board of Directors and of the Shareholders&rsquo; Meetings, as well as of the entries
contained in the corporate books and records and, in general, of any document in the Company&rsquo;s file, will be authorized and certified
by the Secretary of the Company, who will be permanently be delegated to appear before the notary public of its choice to notarize the
corresponding minutes, as well as to grant powers of attorney that the Board of Directors or the Shareholders&rsquo; Meeting may confer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>


<!-- Field: Page; Sequence: 14; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">If the Secretary is absent
from a meeting of the Board of Directors, the person designated by the Chairperson will act as such.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Secretary shall ensure
that the proxies, if the shareholders of the Company attend the Shareholders&rsquo; Meetings through proxies empowered through this means,
meet the requirements set forth in these bylaws and shall record such circumstance in the corresponding minutes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Thirty-second.
</B></FONT><U>Written Resolutions</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Board of Directors may
adopt resolutions out of session, by unanimous vote of its members or their respective alternates, and such resolutions shall have, for
all legal purposes, the same validity as if they had been adopted at a meeting of the Board of Directors, provided they are confirmed
in writing. The document containing the written confirmation of the resolutions adopted must be delivered to the Secretary of the Company,
for its incorporation in the corresponding minutes book, who will indicate that the resolutions were adopted in accordance with these
bylaws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Thirty-third.
</B></FONT><U>Duties and Responsibilities</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">By the sole fact of accepting
the office, the members of the Board of Directors of the Company shall assume the duties of diligence and loyalty established in the Stock
Market Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The liability resulting
from the breach of the duty of diligence or the duty of loyalty will be exclusively in favor of the Company or the legal entity it controls
and may be exercised by the Company or by the shareholders who, individually or jointly, hold the ownership of common shares or shares
with limited, restricted, or non-voting voting rights, representing 5% (five percent) or more of the capital stock. The corresponding
plaintiff may only settle in court the amount of the indemnity for damages and losses if the Board of Directors has approved the terms
and conditions of the corresponding judicial agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The members of the Board
of Directors will not incur in liability for damages caused to the Company or to the legal entities controlled by it, when the director
in question acts in good faith and any exclusion of liability as provided for in the Stock Market Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Thirty-fourth.
</B></FONT><U>General Management </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The functions of managing,
conducting, and executing the business of the Company and of the legal entities controlled by it will be the responsibility of the Chief
Executive Officer, subject to the strategies, policies and guidelines approved by the Board of Directors. This position may be revoked
at any time by the Board of Directors, subject to the opinion of the Audit and Corporate Practices Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Chief Executive Officer,
in the performance of its duties, will have the broadest powers to represent the Company in acts of administration and lawsuits and collections,
including special powers that require a special clause in accordance with the law, as well as powers of ownership. For the exercise of
such powers of ownership, he/she shall comply with the terms and conditions established by the Board of Directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>


<!-- Field: Page; Sequence: 15; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Chief Executive Officer
may or may not be a shareholder or member of the Board of Directors and will remain in office indefinitely until the Board of Directors
appoints the person who shall act as replacement and such person takes office.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Thirty-fifth.
</B></FONT>Personnel</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Chief Executive Officer,
for the exercise of his functions and activities, as well as for the due fulfillment of his obligations, will be assisted by the relevant
officers appointed for such purpose and by any employee of the Company or of the legal entities controlled by it.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><U>Supervision of the Company</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Thirty-sixth.
</B></FONT><U>Supervision</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The supervision of the management,
conduct and execution of the business of the Company and of the legal entities controlled by it, considering the relevance of the latter
in the financial, administrative and legal situation of the Company, is entrusted to the Board of Directors through the Audit and Corporate
Practices Committee and the external auditor; each within the scope of their respective competencies, in accordance with the provisions
of the Stock Market Act and other applicable provisions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Thirty-seventh.
</B></FONT><U>External Auditor</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Board of Directors will
hire the Company&rsquo;s external auditing firm appointed by the Audit and Corporate Practices Committee. Any change or removal of said
firm must be approved by a majority vote of the members of the Audit and Corporate Practices Committee. The External Auditor of the Company
may be summoned to the meetings of the Board of Directors, as a guest with voice but without vote, and must abstain from being present
with respect to those matters on the agenda in which he has a conflict of interest or which may compromise his independence.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Thirty-eighth.
</B></FONT><U>Audit and Corporate Practices Committee</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Company will have an
Audit and Corporate Practices Committee, in accordance with the provisions of the Stock Market Act and other applicable legal provisions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Audit and Corporate
Practices Committee will be composed exclusively of independent directors and a minimum of 3 (three) members appointed by the Board of
Directors, at the proposal of the Chairperson of said corporate body (in the understanding that the appointment and/or ratification of
the person who will act as Chairperson of said Committee will be made by the General Shareholders&rsquo; Meeting).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The members of the Audit
and Corporate Practices Committee will remain in office for one year, unless they are relieved of their duties by the ordinary general
shareholders&rsquo; meeting, they will remain in office, even when the previous term has expired, for up to (thirty) calendar days, in
the absence of the appointment of a substitute when the latter does not take office. The members of said Committee may be re-elected annually
and will receive the remuneration determined by the shareholders&rsquo; meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>


<!-- Field: Page; Sequence: 16; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Audit and Corporate
Practices Committee shall meet as often as necessary to fulfill its duties, at the request (i) of any of its members, prior written notice
given to the Chairperson of said Committee five (5) business days in advance (ii) of the Board of Directors or its Chairperson or (iii)
of the shareholders&rsquo; meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">For the meetings of the
Committee to be valid, at least a majority of its members must be in attendance and decisions will be made by a majority vote of the members
present. The Committee, without the need to meet in session, may adopt resolutions unanimously, provided that such resolutions are confirmed
in writing and the minutes are signed by the Chairperson and the Secretary. The meetings may be held by telephone, with the understanding
that the Secretary of the meeting must prepare the corresponding minutes, which must in any case be signed by the members who participated
in the meeting. The minutes of each meeting of the Audit and Corporate Practices Committee shall be recorded in a special book, in which
the attendance of the members of the Committee and the resolutions adopted shall be recorded.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Audit and Corporate
Practices Committee will have the functions regarding auditing and corporate practices referred to in the Stock Market Act, the general
provisions established for such purpose by the National Banking and Securities Commission, and other applicable legal provisions, as well
as those determined by the shareholders&rsquo; meeting. It shall also perform all those functions in respect of which it must render a
report in accordance with the provisions of the Stock Market Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Audit and Corporate
Practices Committee may not delegate all its powers but may designate the persons who are to execute its resolutions. In the absence of
such designation, the Chairperson will be empowered to execute the resolutions of said Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">When the determinations
of the Board of Directors are not in accordance with the opinions provided by the Audit and Corporate Practices Committee, the latter
must instruct the Chief Executive Officer to disclose such circumstance to the investing public through the stock exchanges on which the
shares are listed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Audit and Corporate
Practices Committee shall not perform activities reserved by law or by these bylaws to the Shareholders&rsquo; Meeting or the Board of
Directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Thirty-ninth.
</B></FONT><U>Guarantees</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Neither the members of the
Board of Directors, or of the Audit and Corporate Practices Committee, nor the Secretary, or the respective alternates of all the foregoing,
nor the Chief Executive Officer, will have the obligation to provide any guarantee to ensure compliance with the liabilities they may
incur in the performance of their duties, unless the shareholders&rsquo; meeting or the Board of Directors that appointed them establishes
such obligation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Fortieth.
</B></FONT><U>Limitations </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The members of the Audit
and Corporate Practices Committee who in any transaction have an interest opposed to that of the Company, must declare it to the other
members of the Board of Directors or members of the Audit and Corporate Practices Committee, and refrain from participating in any deliberation
and resolution in this respect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The persons who are
related to the Company in terms of Article 363 of the Stock Market Act and other applicable provisions, as well as trustees of
trusts created for the purpose of establishing stock option plans for employees and pension, retirement and seniority premium funds
and any other fund with similar purposes, when operating with shares or debt securities that represent shares representing the
capital stock of the Company must comply with the provisions set forth in the Stock Market Act.</P>

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

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

<!-- Field: Page; Sequence: 17; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Forty-first.
</B></FONT><U>Indemnification</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Company undertakes to
hold harmless from any and all liability the proprietary, alternate and provisional members of the Board of Directors, the Audit and Corporate
Practices Committee, the Secretary and the Chief Executive Officer of the Company, in connection with the legal performance of their duties,
such as any claim, lawsuit, proceeding or investigation that may be initiated in Mexico or in any of the countries in which the Company&rsquo;s
shares are registered or listed, other securities issued based on such shares or other fixed income or equity securities issued by the
Company itself, in which such persons may be parties in their capacity as members of such bodies, owners and alternates, and officers
respectively, including the payment of any damages or losses that may have been caused and the amounts necessary to reach, if deemed appropriate,
a settlement, as well as the total fees and expenses of the attorneys and other advisors hired to look after the interests of such persons
in the aforementioned cases; unless such claims, suits, proceedings, or investigations result from its negligence, willful misconduct
or bad faith. It is understood that the Board of Directors shall be the body empowered to determine if it deems convenient to hire the
services of lawyers and other advisors different from those who are advising the Company in the corresponding case.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><U>Financial Information</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Forty-second.
</B></FONT><U>Annual Reports</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>1.</B></TD><TD STYLE="text-align: justify">The Board of Directors shall prepare and submit to the shareholders&rsquo; meeting to be held at the close
of the fiscal year the annual report referred to in Article 172 subsection (b) of the Commercial Companies General Act and these bylaws.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>2.</B></TD><TD STYLE="text-align: justify">The Chief Executive Officer shall prepare and submit to the Board of Directors its annual report provided
for in the Stock Market Act, for its subsequent presentation to the shareholders&rsquo; meeting.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>3.</B></TD><TD STYLE="text-align: justify">The Audit and Corporate Practices Committee shall prepare and submit to the Board of Directors its annual
report provided for in the Stock Market Act, for subsequent presentation to the shareholders&rsquo; meeting.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>4.</B></TD><TD STYLE="text-align: justify">Any other report that, pursuant to the provisions of the Stock Market Act, must be submitted to the Board
of Directors for approval.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The financial information,
together with the documents that support it, shall be made available and delivered to the shareholders who request them at the Company&rsquo;s
domicile.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><U>Profits, Losses and Fiscal Year.</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Forty-third.
</B></FONT><U>Profits</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Subject to the applicable
legislation and the reserves and provisions required by it, the net profits of each fiscal year will be distributed in the following order:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>1.</B></TD><TD STYLE="text-align: justify">5% (five percent) to establish and, if necessary, reestablish the legal reserve fund until it is equal
to at least 20% (twenty percent) of the capital stock;</TD></TR></TABLE>

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


<!-- Field: Page; Sequence: 18; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>2.</B></TD><TD STYLE="text-align: justify">The amounts that the meeting resolves to apply to create or increase general or special reserves shall
be set aside;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>3.</B></TD><TD STYLE="text-align: justify">If determined by the shareholders meeting, the reserves of the capital stock of the Company may be created
or increased as deemed advisable; and</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>4.</B></TD><TD STYLE="text-align: justify">If applicable, for the payment of dividends to the shareholders of the Company in the amount, form and
terms determined by the general shareholders&rsquo; meeting.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Forty-fourth.
</B></FONT><U>Losses</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">In the event of losses,
such losses will be offset first against capital reserves, and if the capital reserves are not sufficient, against capital stock or against
any other accounting item determined by the Shareholders&rsquo; Meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Forty-fifth.
</B></FONT><U>Fiscal Year</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The fiscal years will run
from January first to December thirty-first of each year, except, if applicable, for the fiscal year in which the Company is liquidated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><U>Other Dispositions </U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Forty-sixth.
</B></FONT><U>Dissolution and Liquidation</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">The Company will be dissolved
in any of the cases foreseen in Article 229 of the Commercial Companies General Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">Once the Company is dissolved,
it will be placed in liquidation, which will be entrusted to one or more liquidators appointed by the shareholders&rsquo; meeting. If
the shareholders&rsquo; meeting does not make such appointment, a civil or district judge of the Company&rsquo;s domicile will do so at
the request of any shareholder, pursuant to Article 236 of the Commercial Companies General Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">In the absence of specific
instructions to the contrary given by the shareholders&rsquo; meetings to the liquidators, the liquidation will be carried out in accordance
with the following priorities:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>1.</B></TD><TD STYLE="text-align: justify">Conclusion of all pending business in the manner least detrimental to the creditors and shareholders;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>2.</B></TD><TD STYLE="text-align: justify">The collection of credits and payment of debts;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>3.</B></TD><TD STYLE="text-align: justify">The sale of the Company&rsquo;s assets;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>4.</B></TD><TD STYLE="text-align: justify">The preparation of the final liquidation balance sheet; and</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27pt"></TD><TD STYLE="width: 22.5pt"><B>5.</B></TD><TD STYLE="text-align: justify">The distribution of the remaining assets, if any, among the shareholders in proportion to their respective
shareholdings.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Forty-seventh.
</B></FONT><U>Applicable Legislation </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">In all matters not expressly
provided for in these bylaws, the provisions of the Stock Market Act, the Commercial Companies General Act, the general provisions issued
by the National Banking and Securities Commission and other applicable legislation in the United Mexican States will govern.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>


<!-- Field: Page; Sequence: 19; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence -->-</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Forty-eighth.
</B></FONT> <U>Jurisdiction</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">All conflicts, disputes,
differences or insurmountable disagreements arising between two or more shareholders or between two or more groups of shareholders or
between any of them and the Company, arising out of or in connection with these bylaws, will be submitted to the competent courts of the
City of Guadalajara, Jalisco, United Mexican States, and the parties expressly submit to the jurisdiction of said courts, waiving any
other jurisdiction that may correspond to them by virtue of their present or future domicile.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">-20-</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt">&nbsp;</P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-2.3
<SEQUENCE>3
<FILENAME>f20f2021ex2-3_gruposimec.htm
<DESCRIPTION>DESCRIPTION OF AMERICAN DEPOSITARY RECEIPTS
<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: 0pt 0; text-align: right"><B>Exhibit 2.3</B></P>

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

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Unless otherwise indicated, all references in
this exhibit to the terms &ldquo;we,&rdquo; &ldquo;us,&rdquo; &ldquo;our&rdquo; and the &ldquo;company&rdquo; refer to Grupo Simec, S.A.B. de
C.V., all references in this exhibit to &ldquo;American Depositary Shares&rdquo; and &ldquo;ADSs&rdquo; are to our American Depositary Shares,
and all references to &ldquo;American Depositary Receipts&rdquo; and &ldquo;ADRs&rdquo; are to the American Depositary Receipts issued under
our ADSs.</I></P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Unless otherwise indicated, the following summary
assumes you own the ADSs directly by means of an ADS registered in your name and, as such, we refer to you as the &ldquo;holder.&rdquo;
When we refer to &ldquo;you,&rdquo; we assume the reader owns ADSs.</I></P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>The following is a summary of the material provisions
of the deposit agreement, dated as of June 30, 1993, as amended and restated as of February 20, 2003, among the company, The Bank of New
York, as depositary, and all holders and beneficial owners from time to time of any ADRs. The deposit agreement is governed by the laws
of the State of New York. Because it is a summary, this description does not contain all the information that may be important to you
as an owner of our ADSs. For more complete information, you should read the entire deposit agreement and the ADR, which have been filed
as exhibits to the post-effective amendment no. 1 to the registration statement on Form F-6 (File No. 033-48173) on February 20, 2003.
</I></P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>American Depositary Receipts</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in">The Bank of New York Mellon, as depositary, will
execute and deliver the ADRs. ADRs are American Depositary Receipts. Each ADR is a certificate evidencing a specific number of American
Depositary Shares, also referred to as ADSs. Each ADS will represent three series B shares (or a right to receive three series B shares)
deposited with the principal Mexico office of BBVA Bancomer, S.A. de C.V., as custodian for the depositary. Each ADS will also represent
any other securities, cash or other property which may be held by the depositary. The depositary&rsquo;s corporate trust office at which the
ADRs will be administered and principal executive office is located at 240 Greenwich Street, New York, New York 10286.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in">You may hold ADSs either directly (by having an
ADR registered in your name) or indirectly through your broker or other financial institution. If you hold ADSs directly, you are an ADR
holder. This description assumes you hold your ADSs directly. If you hold the ADSs indirectly, you must rely on the procedures of your
broker or other financial institution to assert the rights of ADR holders described in this section. You should consult with your broker
or financial institution to find out what those procedures are.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in">As an ADR holder, we will not treat you as one
of our shareholders and you will not have shareholder rights. Mexican law governs shareholder rights. The depositary will be the holder
of the series B shares underlying your ADSs. As a holder of ADRs, you will have ADR holder rights. A deposit agreement among us, the depositary
and you, as an ADR holder, and the beneficial owners of ADRs set out ADR holder rights as well as the rights and obligations of the depositary.
New York law governs the deposit agreement and the ADRs.</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Dividends and Other Distributions</B></P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The depositary has agreed to pay to you the cash
dividends or other distributions it or the custodian receives on series B shares or other deposited securities, after deducting its fees
and expenses. You will receive these distributions in proportion to the number of series B shares your ADSs represent.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;<FONT STYLE="font-family: Symbol"></FONT></TD><TD STYLE="text-align: justify"><I>Cash</I>. The depositary will convert any cash dividend or other cash distribution we pay on the series B shares into U.S. dollars,
if it can do so on a reasonable basis and can transfer the U.S. dollars to the United States of America. If that is not possible or if
any government approval is needed and cannot be obtained, the deposit agreement allows the depositary to distribute the foreign currency
only to those ADR holders to whom it is possible to do so. It will hold the foreign currency it cannot convert for the account of the
ADR holders who have not been paid. It will not invest the foreign currency and it will not be liable for any interest.</TD></TR></TABLE>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">Before making a distribution, any withholding taxes that
must be paid will be deducted. See &ldquo;Taxation&rdquo;. It will distribute only whole U.S. dollars and any balance not distributable
will be held by the depositary (without liability for interest thereon) and will be added to and become part of the next sum received
by the depositary for distribution to ADR holders then outstanding. <I>If the exchange rates fluctuate during a time when the depositary
cannot convert the foreign currency, you may lose some or all of the value of the distribution.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify"><I>Series B shares</I>. The depositary may, with our approval and will if we request, distribute additional ADSs representing any
series B shares we distribute as a dividend or free distribution. The depositary will only distribute whole ADSs. It will sell series
B shares which would require it to deliver a fractional ADS and distribute the net proceeds in the same way as it does with cash. If the
depositary does not distribute additional ADRs, the outstanding ADSs will also represent the new series B shares.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify"><I>Rights to purchase additional series B shares</I>. If we offer holders of our securities any rights to subscribe for additional
series B shares or any other rights, the depositary may make these rights available to you. If the depositary decides it is not legal
and practical to make the rights available but that it is practical to sell the rights, the depositary may sell the rights and distribute
the proceeds in the same way as it does with cash. The depositary will allow rights that are not distributed or sold to lapse. In that
case, you will receive no value for them.</TD></TR></TABLE>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">If the depositary makes rights available to you, it will
exercise the rights and purchase the series B shares on your behalf. The depositary will then deposit the series B shares and deliver
ADSs to you. It will only exercise rights if you pay it the exercise price and any other charges the rights require you to pay.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">U.S. securities laws may restrict transfers and cancellation
of the ADSs represented by series B shares purchased upon exercise of rights. For example, you may not be able to trade these ADSs freely
in the United States of America. In this case, the depositary may deliver restricted depositary series B shares that have the same terms
as the ADRs described in this section except for changes needed to put the necessary restrictions in place.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify"><I>Other distributions</I>. The depositary will send to you anything else we distribute on deposited securities by any means it thinks
is legal, fair and practical. If it cannot make the distribution in that way, the depositary has a choice. It may decide to sell what
we distributed and distribute the net proceeds, in the same way as it does with cash. Or, it may decide to hold what we distributed, in
which case ADSs will also represent the newly distributed property. However, the depositary is not required to distribute any securities
(other than ADSs) to you unless it receives satisfactory evidence from us that it is legal to make that distribution.</TD></TR></TABLE>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The depositary is not responsible if it decides
that it is unlawful or impractical to make a distribution available to any ADR holders. We have no obligation to register ADSs, series
B shares, rights or other securities under the Securities Act. We also have no obligation to take any other action to permit the distribution
of ADRs, series B shares, rights or anything else to ADR holders. <I>This means that you may not receive the distributions we make on
our series B shares or any value for them if it is illegal or impractical for us to make them available to you</I>.</P>

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

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

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The depositary will deliver ADSs if you or your
broker deposit series B shares or evidence of rights to receive series B shares with the custodian. Upon payment of its fees and expenses
and of any taxes or charges, such as stamp taxes or stock transfer taxes or fees, the depositary will register the appropriate number
of ADSs in the names you request and will deliver the ADRs at its corporate trust office to the persons you request.</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">You may surrender your ADRs at the depositary&rsquo;s
corporate trust office. Upon payment of its fees and expenses and of any taxes or charges, such as stamp taxes or stock transfer taxes
or fees, the depositary will deliver the series B shares and any other deposited securities underlying the ADR to you or a person you
designate at the office of the custodian. Or, at your request, risk and expense, the depositary will deliver the deposited securities
at its corporate trust office, if feasible.</P>

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

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

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">You may instruct the depositary to vote the number
of series B shares your ADSs represent. Upon receipt of notice of any meeting or solicitation of consents or proxies, the depositary will
notify you of shareholders&rsquo; meetings and arrange to deliver our voting materials to you. Those materials will describe the matters to
be voted on and explain how you may instruct the depositary how to vote the series B shares or other deposited securities underlying your
ADSs as you direct. For instructions to be valid, they must reach the depositary by a date set by the depositary. The depositary will
try, as far as practical, subject to Mexican law and the provisions of our by-laws, to vote or to have its agents vote the series B shares
or other deposited securities as you instruct. If the depositary does not receive voting instructions from you by the specified date,
the depositary shall vote or cause to be voted the deposited securities in the same manner as directed by the majority of instructions
which the Depositary has received for that meeting, or if no such instructions have been received or if there is no majority, the depositary
shall vote or cause to be voted the deposited securities in the same manner as informed by us that the majority of deposited securities
is voted as such meeting.</P>

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

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

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We cannot assure you that you will receive the
voting materials or otherwise learn of an upcoming shareholders&rsquo; meeting in time to ensure that you can instruct the depositary to vote
your series B shares. In addition, the depositary and its agents are not responsible for failing to carry out voting instructions or for
the manner of carrying out voting instructions. <I>This means that you may not be able to exercise your right to vote and there may be
nothing you can do if your series B shares are not voted as you requested.</I></P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt"><B><I>Persons depositing series B shares or ADR holders must pay</I>:</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: left; vertical-align: bottom"><FONT STYLE="font-size: 10pt"><B><I>For</I>:</B></FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: justify; vertical-align: top">&#9679;</TD>
    <TD STYLE="text-align: justify; vertical-align: top"> <FONT STYLE="font-size: 10pt">$5.00 (or less) per 100 ADSs (or portion of 100 ADSs)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 9pt; text-indent: -9pt">&#9679;&#8239;</P></TD>
    <TD STYLE="vertical-align: top"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">Issuance
of ADSs, including issuances resulting from a distribution of series B shares or rights or other property</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-indent: -9pt"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 9pt; text-indent: -9pt"></P></TD></TR>
  <TR>
    <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&#8239;&#9679;&#8239;</TD>
    <TD STYLE="text-align: justify; vertical-align: top">Cancellation of ADSs for the purpose of withdrawal, including if the deposit agreement terminates&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&#9679;</TD>
    <TD STYLE="vertical-align: top"> <FONT STYLE="font-size: 10pt">$.02 (or less) per ADS </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&#9679;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Any cash distribution to you</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&#9679;</TD>
    <TD STYLE="vertical-align: top"> <FONT STYLE="font-size: 10pt">Registration or transfer fees</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top">&#9679; <FONT STYLE="font-size: 10pt"></FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: top"><FONT STYLE="font-size: 10pt">Transfer and registration of series B shares on our series B share register to or from the name of the
depositary or its agent when you deposit or withdraw series B shares </FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&#9679;</TD>
    <TD STYLE="vertical-align: top"> <FONT STYLE="font-size: 10pt">Expenses of the depositary</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-indent: -9pt">&#9679;</P></TD>
    <TD STYLE="vertical-align: top"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"> Cable, telex and facsimile
    transmissions (when expressly provided in the deposit agreement)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-indent: -9pt"></P>
    <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-indent: -9pt"></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&#9679;</TD>
    <TD STYLE="vertical-align: top"> converting foreign currency to U.S. dollars&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: justify; vertical-align: top; width: 3%">&#9679;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; width: 46%"><FONT STYLE="font-size: 10pt">Taxes and other governmental charges the depositary or the custodian have to pay on any ADR or series B
share underlying an ADR, for example, stock transfer taxes, stamp duty or withholding taxes</FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 3%">&#9679;</TD>
    <TD STYLE="vertical-align: top; width: 46%"> <FONT STYLE="font-size: 10pt">As necessary</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The depositary has agreed to reimburse us for expenses
that we incur that are related to establishment and maintenance of the ADR program, including investor relations expenses and exchange
application and listing fees. 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 related to the amounts of fees the depositary collects from investors.</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The depositary collects its fees for issuance and
cancellation 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 generally may refuse to provide fee-attracting services
until its fees for those services are paid.</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Payment of Taxes</B></P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">You will be responsible for any taxes or other
governmental charges payable on your ADRs or on the deposited securities underlying your ADRs. The depositary may, and upon receipt of
instructions from us will, refuse to transfer your ADRs or allow you to withdraw the deposited securities underlying your ADRs until such
taxes or other charges are paid. It may apply payments owed to you or sell deposited securities underlying your ADRs, by public or private
sale, to pay any taxes owed and you will remain liable for any deficiency. If the depositary sells deposited securities, it will, if appropriate,
reduce the number of ADSs to reflect the sale and pay to you any proceeds, or send to you any property, remaining after it has paid the
taxes.</P>

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

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

<!-- Field: Page; Sequence: 3; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR>
    <TD STYLE="vertical-align: top; width: 49%"><FONT STYLE="font-size: 10pt"><B><I>If we:</I></B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 49%"><FONT STYLE="font-size: 10pt"><B><I>Then:</I></B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#9679; Change the par value of our series B
    shares</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-indent: -9pt">&#9679;<FONT STYLE="font-family: Symbol">
    </FONT>Reclassify, split up or consolidate any of the deposited securities</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-indent: -9pt"></P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top"><FONT STYLE="font-size: 10pt">The series B shares or other securities received by the depositary will become deposited securities. Each ADS will automatically represent its equal series B share of the new deposited securities. </FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-indent: -9pt">&#9679;<FONT STYLE="font-family: Symbol">
    </FONT>Distribute securities on the series B shares that are not distributed to you</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-indent: -9pt">&nbsp;</P>
    <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-indent: -9pt">&#9679; Recapitalize, reorganize, merge,
liquidate, sell all or substantially all of our assets, or take any similar action</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top"><FONT STYLE="font-size: 10pt">The depositary may, with our approval or at our request, deliver new ADRs or ask you to surrender your outstanding ADRs in exchange for new ADRs identifying the new deposited securities.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We may agree with the depositary to amend the deposit
agreement and the ADRs without your consent for any reason. If an amendment adds or increases fees or charges, (except for taxes and other
governmental) or prejudices a substantial right of ADR holders, it will not become effective for outstanding ADRs until three months after
the depositary notifies ADR holders of the amendment. <I>At the time an amendment becomes effective, you are considered, by continuing
to hold your ADR, to agree to the amendment and to be bound by the ADRs and the deposit agreement as amended</I>.</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The depositary will terminate the deposit agreement
at our direction by mailing notice of termination to the ADS holders then outstanding at least 30 days prior to the date fixed in such
notice for such termination. The depositary may also terminate the deposit agreement by mailing notice of termination to us and the ADS
holders then outstanding if 90 days have passed since the depositary told us it wants to resign but a successor depositary has not been
appointed and accepted its appointment.</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">After termination, the depositary and its agents
will do the following under the deposit agreement but nothing else: collect distributions on the deposited securities, sell rights and
other property, and deliver series B shares and other deposited securities upon cancellation of ADRs. One year after termination, the
depositary may sell any remaining deposited securities by public or private sale. After that, the depositary will hold the money it received
on the sale, as well as any other cash it is holding under the deposit agreement for the <U>pro rata</U> benefit of the ADR holders that
have not surrendered their ADRs. It will not invest the money and has no liability for interest. The depositary&rsquo;s only obligations will
be to account for the money and other cash. After termination our only obligations will be to indemnify the depositary and to pay fees
and expenses of the depositary that we agreed to pay.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Limitations on Obligations and Liability</B></P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The deposit agreement expressly limits our obligations
and the obligations of the depositary. It also limits our liability and the liability of the depositary. We and the depositary:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">agree to use our best judgment, good faith and diligence in the performance of our obligations specifically set forth in the deposit
agreement;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">are not liable if either of us is prevented or delayed by law or circumstances beyond our control from performing our obligations
under the deposit agreement;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">are not liable if either of us exercises discretion permitted under the deposit agreement;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">have no obligation to become involved in a lawsuit or other proceeding related to the ADRs or the deposit agreement on your behalf
or on behalf of any other person;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">are not liable for any action or non-action by it in reliance upon the advice of or information from legal counsel, accountants, any
person presenting shares for deposit, any ADR holder or beneficial owner or any other person believed by it in good faith to be competent
to give such advice or information.</TD></TR></TABLE>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In the deposit agreement, we and the depositary
agree to indemnify each other under certain circumstances.</P>

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

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

<!-- Field: Page; Sequence: 4; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

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

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Before the depositary will deliver or register
a transfer of an ADR, make a distribution on an ADR, or permit withdrawal of series B shares or other property, the depositary may require:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">payment of stock transfer or other taxes or other governmental charges and transfer or registration fees charged by third parties
for the transfer of any series B shares or other deposited securities;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">satisfactory proof of the identity and genuineness of any signature or other information it deems necessary; and</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">compliance with reasonable regulations it may establish, from time to time, consistent with the deposit agreement, including presentation
of transfer documents.</TD></TR></TABLE>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The depositary may refuse to deliver ADRs or register
transfers of ADRs generally when the transfer books of the depositary or our transfer books are closed or at any time if the depositary
or we think it advisable to do so.</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Your Right to Receive the Series B shares Underlying your ADRs</B></P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">You have the right to cancel your ADRs and withdraw
the underlying series B shares at any time except:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">When temporary delays caused by closing our or the depositary&rsquo;s transfer books or the deposit of shares in connection with voting
at a shareholders&rsquo; meeting, or the payment of dividends.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">When you owe money to pay fees, taxes and similar charges.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">When it is necessary to prohibit withdrawals in order to comply with any laws or governmental regulations that apply to ADRs or to
the withdrawal of series B shares or other deposited securities.</TD></TR></TABLE>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This right of withdrawal may not be limited by
any other provision of the deposit agreement.</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Pre-release of ADRs</B></P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The deposit agreement permits the depositary to
deliver ADRs before deposit of the underlying series B shares. This is called a pre-release of the ADR. The depositary may also deliver
series B shares upon cancellation of pre-released ADRs (even if the ADRs are canceled before the pre-release transaction has been closed
out). A pre-release is closed out as soon as the underlying series B shares are delivered to the depositary. The depositary may receive
ADRs instead of series B shares to close out a pre-release. The depositary may pre-release ADRs only under the following conditions: (1)
before or at the time of the pre-release, the person to whom the pre-release is being made represents to the depositary in writing that
it or its customer owns the series B shares or ADRs to be deposited; (2) the pre-release is fully collateralized with cash or other collateral
that the depositary considers appropriate; and (3) the depositary must be able to close out the pre-release on not more than five business
days&rsquo; notice. In addition, the depositary will limit the number of ADSs that may be outstanding at any time as a result of pre-release,
although the depositary may disregard the limit from time to time, if it thinks it is appropriate to do so.</P>

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




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

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">5</P>

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

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

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


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-8.1
<SEQUENCE>4
<FILENAME>f20f2021ex8-1_gruposimec.htm
<DESCRIPTION>LIST OF SUBSIDIARIES, THEIR JURISDICTION OF INCORPORATION AND NAMES UNDER WHICH THEY DO BUSINESS
<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: 0pt 0; text-align: right"><B>Exhibit 8.1</B></P>

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left">Name of Subsidiary</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Country of Incorporation</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Ownership Interest (%)</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; width: 65%; text-align: left; padding-left: 0.125in">Simec International, S.A. de C.V.</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 22%; text-align: center; padding-left: 5.4pt">Mexico</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">100.00</TD><TD STYLE="width: 1%; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Undershaft Investments, N.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Cura&ccedil;ao</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Pacific Steel, Inc.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">United States of America</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">SimRep Corporation and subsidiaries (Republic)</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">United States of America</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">99.41</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Compa&ntilde;&iacute;a Sider&uacute;rgica del Pac&iacute;fico, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">99.99</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Coordinadora de Servicios Sider&uacute;rgicos de Calidad, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Industrias del Acero y del Alambre, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">99.99</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Procesadora Mexicali, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">99.99</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Servicios Simec, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Sistemas de Transporte de Baja California, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Operadora de Metales, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Operadora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Administradora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Operadora de Servicios de la Industria Sider&uacute;rgica ICH, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Arrendadora Simec, S.A. de C.V. (in liquidation)</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Compa&ntilde;&iacute;a Sider&uacute;rgica de Guadalajara, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">99.99</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">CSG Comercial, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">99.95</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Corporaci&oacute;n Aceros DM, S.A. de C.V. and subsidiaries</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Corporaci&oacute;n ASL, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">99.99</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Simec International 6, S. A. de C. V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Simec International 7, S. A. de C. V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">99.99</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Simec International 9, S.A.P.I. de C. V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Simec Acero, S. A. de C. V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Simec USA, Corp.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">United States of America</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Pacific Steel Projects, Inc.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">United States of America</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Simec Steel, Inc.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">United States of America</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Corporativos G&amp;DL, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">GV do Brasil Industria e Comercio de A&ccedil;o LTDA.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Brazil</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Orge, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">99.99</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Sider&uacute;rgica del Occidente y Pac&iacute;fico, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">RRLC, S.A.P.I. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">95.10</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Grupo Chant, S.A.P.I. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">97.61</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Aceros Especiales Simec Tlaxcala, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Gases Industr&iacute;ales de Tlaxcala, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">GSIM de Occidente, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Fundiciones de Acero Estructural, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; text-align: left; padding-left: 0.125in">Sider&uacute;rgicos Noroeste, S.A. de C.V.&#9;</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><FONT STYLE="font-size: 10pt">Companhia Sider&uacute;rgica do Espirito Santo, S.A.</FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Brazil</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Simec Sider&uacute;rgico, S.A. de C.V.</TD><TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; padding-left: 5.4pt">Mexico</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100.00</TD><TD STYLE="text-align: left">%</TD></TR>
  </TABLE>

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

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


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-12.1
<SEQUENCE>5
<FILENAME>f20f2021ex12-1_gruposimec.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; margin: 0"><B>Exhibit 12.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 114.3pt 0pt 113.2pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 114.3pt 0pt 113.2pt; text-align: center"><B>Annual Certifications</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 114.3pt 0pt 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: 0pt 114.3pt 0pt 113.5pt; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">I,</TD><TD STYLE="text-align: justify">Mario Moreno Cortez, certify that:</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">I have reviewed this annual report on Form 20-F of Grupo Simec,
S.A.B. de C.V.;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.3pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">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;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.1pt 0pt 5pt; text-align: justify; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">3.</TD><TD STYLE="text-align: justify">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;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25.3pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">4.</TD><TD STYLE="text-align: justify">The company&rsquo;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:</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 20.75pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">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;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">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;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(c)</TD><TD STYLE="text-align: justify">Evaluated the effectiveness of the company&rsquo;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</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 19.45pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(d)</TD><TD STYLE="text-align: justify">Disclosed in this report any change in the company&rsquo;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&rsquo;s internal control over financial reporting; and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8.55pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">5.</TD><TD STYLE="text-align: justify">The company&rsquo;s other certifying officer and I have disclosed,
based on our most recent evaluation of internal control over financial reporting, to the company&rsquo;s auditors and the audit committee
of the company&rsquo;s board of directors (or persons performing the equivalent functions):</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.9pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">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&rsquo;s
ability to record, process, summarize and report financial information; and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">Any fraud, whether or not material, that involves management
or other employees who have a significant role in the company&rsquo;s internal control over financial reporting.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Dated: May 17, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 4%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 36%"><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: 0pt 0; text-align: right"><B>&nbsp;</B>&nbsp;</P>

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-12.2
<SEQUENCE>6
<FILENAME>f20f2021ex12-2_gruposimec.htm
<DESCRIPTION>CERTIFICATION
<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: 0pt 0; text-align: right"><B>Exhibit 12.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 114.3pt 0pt 113.2pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 114.3pt 0pt 113.2pt; text-align: center"><B>Annual Certifications</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 114.3pt 0pt 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: 0pt 114.3pt 0pt 113.5pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify">I,
Rufino Vigil Gonz&aacute;lez, certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">I have reviewed this annual report on Form 20-F of Grupo Simec,
S.A.B. de C.V.;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.3pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">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;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.1pt 0pt 5pt; text-align: justify; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">3.</TD><TD STYLE="text-align: justify">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;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25.3pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">4.</TD><TD STYLE="text-align: justify">The company&rsquo;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:</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 20.75pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">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;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">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;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(c)</TD><TD STYLE="text-align: justify">Evaluated the effectiveness of the company&rsquo;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</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 19.45pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(d)</TD><TD STYLE="text-align: justify">Disclosed in this report any change in the company&rsquo;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&rsquo;s internal control over financial reporting; and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8.55pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">5.</TD><TD STYLE="text-align: justify">The company&rsquo;s other certifying officer and I have disclosed,
based on our most recent evaluation of internal control over financial reporting, to the company&rsquo;s auditors and the audit committee
of the company&rsquo;s board of directors (or persons performing the equivalent functions):</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.9pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">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&rsquo;s
ability to record, process, summarize and report financial information; and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8pt 0pt 5pt; text-indent: 12.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">Any fraud, whether or not material, that involves management
or other employees who have a significant role in the company&rsquo;s internal control over financial reporting.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Dated: May 17, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 4%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 36%"><FONT STYLE="font-size: 10pt">/s/ 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>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

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



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13.1
<SEQUENCE>7
<FILENAME>f20f2021ex13-1_gruposimec.htm
<DESCRIPTION>CERTIFICATION
<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: 0pt 0; text-align: right"><B>Exhibit 13.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 114.3pt 0pt 113.2pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 114.3pt 0pt 113.2pt; text-align: center"><B>Annual Certifications<BR>
Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0">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 of America Code), each of the undersigned
officers of Grupo Simec, S.A.B. de C.V. (the &ldquo;Company&rdquo;), does hereby certify, to such officer&rsquo;s knowledge, that:</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0">The Annual Report on Form 20-F
for the year ended December 31, 2021 of the Company, as filed with the Securities and Exchange Commission on May 17, 2022, 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: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in">Dated: May 17, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 40%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Rufino Vigil Gonz&aacute;lez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rufino Vigil Gonz&aacute;lez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Chief Executive Officer</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Mario Moreno Cortez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mario Moreno Cortez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Finance Coordinator</I></FONT></TD></TR>
  </TABLE>

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


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>8
<FILENAME>simecb-20211231.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Wed May 18 20:46:16 UTC 2022 -->
<xs:schema elementFormDefault="qualified" xmlns:srt-types="http://fasb.org/srt-types/2021-01-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:num="http://www.xbrl.org/dtr/type/numeric" targetNamespace="http://gsimec.com.mx/20211231" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:us-types="http://fasb.org/us-types/2021-01-31" xmlns:simecb="http://gsimec.com.mx/20211231" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:dtr="http://www.xbrl.org/dtr/type/2020-01-21">
  <xs:annotation>
    <xs:appinfo>
      <link:linkbaseRef xlink:type="simple" xlink:href="simecb-20211231_lab.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="simecb-20211231_pre.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="simecb-20211231_def.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="simecb-20211231_cal.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef"/>
      <link:roleType roleURI="http://gsimec.com.mx/role/ConsolidatedCashFlow" id="simecb_r_ConsolidatedCashFlow">
        <link:definition>001 - Statement - Consolidated Statements of Financial Position</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome" id="simecb_r_ConsolidatedComprehensiveIncome">
        <link:definition>002 - Statement - Consolidated Statements of Comprehensive Income (Loss)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ConsolidatedComprehensiveIncomeAlt0" id="simecb_r_ConsolidatedComprehensiveIncomeAlt0">
        <link:definition>002 - Statement - Consolidated Statements of Comprehensive Income (Loss) Alternate 0</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ShareholdersEquityType2or3" id="simecb_r_ShareholdersEquityType2or3">
        <link:definition>003 - Statement - Consolidated Statements of Changes in Stockholders' Equity</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ConsolidatedCashFlow0" id="simecb_r_ConsolidatedCashFlow0">
        <link:definition>004 - Statement - Consolidated Statements of Cash Flows</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/NatureofBusiness" id="simecb_r_NatureofBusiness">
        <link:definition>005 - Disclosure - Nature of Business</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/SignificantEvents" id="simecb_r_SignificantEvents">
        <link:definition>006 - Disclosure - Significant Events</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYet" id="simecb_r_ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYet">
        <link:definition>007 - Disclosure - Application of New and Amended Standards and Interpretations and Standards Not In Force Yet</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements" id="simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatements">
        <link:definition>008 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates" id="simecb_r_CriticalAccountingJudgmentsandKeySourcesofEstimates">
        <link:definition>009 - Disclosure - Critical Accounting Judgments and Key Sources of Estimates</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments" id="simecb_r_CashandCashEquivalentsandOtherInvestments">
        <link:definition>010 - Disclosure - Cash and Cash Equivalents and Other Investments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/TradeReceivablesNet" id="simecb_r_TradeReceivablesNet">
        <link:definition>011 - Disclosure - Trade Receivables &#8211; Net</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/RecoverableTaxes" id="simecb_r_RecoverableTaxes">
        <link:definition>012 - Disclosure - Recoverable Taxes</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/Inventories" id="simecb_r_Inventories">
        <link:definition>013 - Disclosure - Inventories</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/PropertyPlantandEquipment" id="simecb_r_PropertyPlantandEquipment">
        <link:definition>014 - Disclosure - Property, Plant and Equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/IntangibleandOtherLongTermAssets" id="simecb_r_IntangibleandOtherLongTermAssets">
        <link:definition>015 - Disclosure - Intangible and Other Long-Term Assets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ShortTermDebt" id="simecb_r_ShortTermDebt">
        <link:definition>016 - Disclosure - Short-Term Debt</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities" id="simecb_r_AccountsPayableTradeandOtherAccruedLiabilities">
        <link:definition>017 - Disclosure - Accounts Payable Trade and Other Accrued Liabilities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/EmployeeBenefits" id="simecb_r_EmployeeBenefits">
        <link:definition>018 - Disclosure - Employee Benefits</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/IncomeTaxes" id="simecb_r_IncomeTaxes">
        <link:definition>019 - Disclosure - Income Taxes</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/StockholdersEquity" id="simecb_r_StockholdersEquity">
        <link:definition>020 - Disclosure - Stockholders' Equity</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/NonControllingInterest" id="simecb_r_NonControllingInterest">
        <link:definition>021 - Disclosure - Non-Controlling Interest</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties" id="simecb_r_TransactionsandBalanceswithRelatedParties">
        <link:definition>022 - Disclosure - Transactions and Balances with Related Parties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNature" id="simecb_r_CostofSalesandExpensesbytheirNature">
        <link:definition>023 - Disclosure - Cost of Sales and Expenses by their Nature</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/OtherIncomeExpensesNet" id="simecb_r_OtherIncomeExpensesNet">
        <link:definition>024 - Disclosure - Other (Income) Expenses, Net</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/FinancialInstruments" id="simecb_r_FinancialInstruments">
        <link:definition>025 - Disclosure - Financial Instruments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/FinancialInformationbySegments" id="simecb_r_FinancialInformationbySegments">
        <link:definition>026 - Disclosure - Financial Information by Segments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/Contingencies" id="simecb_r_Contingencies">
        <link:definition>027 - Disclosure - Contingencies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/Commitments" id="simecb_r_Commitments">
        <link:definition>028 - Disclosure - Commitments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/SubsequentEvents" id="simecb_r_SubsequentEvents">
        <link:definition>029 - Disclosure - Subsequent Events</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ConsolidatedFinancialStatementsIssuance" id="simecb_r_ConsolidatedFinancialStatementsIssuance">
        <link:definition>030 - Disclosure - Consolidated Financial Statements Issuance</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/AccountingPoliciesByPolicy" id="simecb_r_AccountingPoliciesByPolicy">
        <link:definition>031 - Disclosure - Accounting Policies, by Policy (Policies)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables" id="simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables">
        <link:definition>032 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables" id="simecb_r_CashandCashEquivalentsandOtherInvestmentsTables">
        <link:definition>033 - Disclosure - Cash and Cash Equivalents and Other Investments (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/TradeReceivablesNetTables" id="simecb_r_TradeReceivablesNetTables">
        <link:definition>034 - Disclosure - Trade Receivables &#8211; Net (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/RecoverableTaxesTables" id="simecb_r_RecoverableTaxesTables">
        <link:definition>035 - Disclosure - Recoverable Taxes (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/InventoriesTables" id="simecb_r_InventoriesTables">
        <link:definition>036 - Disclosure - Inventories (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/PropertyPlantandEquipmentTables" id="simecb_r_PropertyPlantandEquipmentTables">
        <link:definition>037 - Disclosure - Property, Plant and Equipment (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables" id="simecb_r_IntangibleandOtherLongTermAssetsTables">
        <link:definition>038 - Disclosure - Intangible and Other Long-Term Assets (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables" id="simecb_r_AccountsPayableTradeandOtherAccruedLiabilitiesTables">
        <link:definition>039 - Disclosure - Accounts Payable Trade and Other Accrued Liabilities (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/EmployeeBenefitsTables" id="simecb_r_EmployeeBenefitsTables">
        <link:definition>040 - Disclosure - Employee Benefits (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/IncomeTaxesTables" id="simecb_r_IncomeTaxesTables">
        <link:definition>041 - Disclosure - Income Taxes (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/StockholdersEquityTables" id="simecb_r_StockholdersEquityTables">
        <link:definition>042 - Disclosure - Stockholders' Equity (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/NonControllingInterestTables" id="simecb_r_NonControllingInterestTables">
        <link:definition>043 - Disclosure - Non-Controlling Interest (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables" id="simecb_r_TransactionsandBalanceswithRelatedPartiesTables">
        <link:definition>044 - Disclosure - Transactions and Balances with Related Parties (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables" id="simecb_r_CostofSalesandExpensesbytheirNatureTables">
        <link:definition>045 - Disclosure - Cost of Sales and Expenses by their Nature (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/OtherIncomeExpensesNetTables" id="simecb_r_OtherIncomeExpensesNetTables">
        <link:definition>046 - Disclosure - Other (Income) Expenses, Net (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/FinancialInstrumentsTables" id="simecb_r_FinancialInstrumentsTables">
        <link:definition>047 - Disclosure - Financial Instruments (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/FinancialInformationbySegmentsTables" id="simecb_r_FinancialInformationbySegmentsTables">
        <link:definition>048 - Disclosure - Financial Information by Segments (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/NatureofBusinessDetails" id="simecb_r_NatureofBusinessDetails">
        <link:definition>049 - Disclosure - Nature of Business (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/SignificantEventsDetails" id="simecb_r_SignificantEventsDetails">
        <link:definition>050 - Disclosure - Significant Events (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYetDetails" id="simecb_r_ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYetDetails">
        <link:definition>051 - Disclosure - Application of New and Amended Standards and Interpretations and Standards Not In Force Yet (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails" id="simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails">
        <link:definition>052 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofsubsidiariesTable" id="simecb_r_ScheduleofsubsidiariesTable">
        <link:definition>053 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of subsidiaries</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofrelevantexchangeratesusedTable" id="simecb_r_ScheduleofrelevantexchangeratesusedTable">
        <link:definition>054 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of relevant exchange rates used</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable" id="simecb_r_ScheduleofestimatedusefullivesofassetsTable">
        <link:definition>055 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofcashandcashequivalentsTable" id="simecb_r_ScheduleofcashandcashequivalentsTable">
        <link:definition>056 - Disclosure - Cash and Cash Equivalents and Other Investments (Details) - Schedule of cash and cash equivalents</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/TradeReceivablesNetDetails" id="simecb_r_TradeReceivablesNetDetails">
        <link:definition>057 - Disclosure - Trade Receivables &#8211; Net (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofageofnetreceivablesthatarepastdueTable" id="simecb_r_ScheduleofageofnetreceivablesthatarepastdueTable">
        <link:definition>058 - Disclosure - Trade Receivables &#8211; Net (Details) - Schedule of age of net receivables that are past due</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofallowancefordoubtfulaccountsTable" id="simecb_r_ScheduleofallowancefordoubtfulaccountsTable">
        <link:definition>059 - Disclosure - Trade Receivables &#8211; Net (Details) - Schedule of allowance for doubtful accounts</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofrecoverabletaxesTable" id="simecb_r_ScheduleofrecoverabletaxesTable">
        <link:definition>060 - Disclosure - Recoverable Taxes (Details) - Schedule of recoverable taxes</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/InventoriesDetails" id="simecb_r_InventoriesDetails">
        <link:definition>061 - Disclosure - Inventories (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable" id="simecb_r_ScheduleofcurrentinventoryandnoncurrentinventoryTable">
        <link:definition>062 - Disclosure - Inventories (Details) - Schedule of current inventory and non-current inventory</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails" id="simecb_r_PropertyPlantandEquipmentDetails">
        <link:definition>063 - Disclosure - Property, Plant and Equipment (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable" id="simecb_r_ScheduleofcostofinvestmentpropertyplantandequipmentTable">
        <link:definition>064 - Disclosure - Property, Plant and Equipment (Details) - Schedule of cost of investment property, plant and equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable" id="simecb_r_ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable">
        <link:definition>065 - Disclosure - Property, Plant and Equipment (Details) - Schedule of accumulated depreciation of property, plant and equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable" id="simecb_r_ScheduleofnetbookvalueofpropertyplantandequipmentTable">
        <link:definition>066 - Disclosure - Property, Plant and Equipment (Details) - Schedule of net book value of property, plant and equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails" id="simecb_r_IntangibleandOtherLongTermAssetsDetails">
        <link:definition>067 - Disclosure - Intangible and Other Long-Term Assets (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofBalancesTable" id="simecb_r_ScheduleofBalancesTable">
        <link:definition>068 - Disclosure - Intangible and Other Long-Term Assets (Details) - Schedule of Balances</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable" id="simecb_r_ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable">
        <link:definition>069 - Disclosure - Intangible and Other Long-Term Assets (Details) - Schedule of Reconciliation Between The Opening and Closing Balances</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ShortTermDebtDetails" id="simecb_r_ShortTermDebtDetails">
        <link:definition>070 - Disclosure - Short-Term Debt (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofaccountspayabletradeandotheraccruedliabilitiesTable" id="simecb_r_ScheduleofaccountspayabletradeandotheraccruedliabilitiesTable">
        <link:definition>071 - Disclosure - Accounts Payable Trade and Other Accrued Liabilities (Details) - Schedule of accounts payable trade and other accrued liabilities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/EmployeeBenefitsDetails" id="simecb_r_EmployeeBenefitsDetails">
        <link:definition>072 - Disclosure - Employee Benefits (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofmainactuarialhypothesisusedintheactuarialcomputationsTable" id="simecb_r_ScheduleofmainactuarialhypothesisusedintheactuarialcomputationsTable">
        <link:definition>073 - Disclosure - Employee Benefits (Details) - Schedule of main actuarial hypothesis used in the actuarial computations</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable" id="simecb_r_ScheduleofemployeebenefitsliabilityTable">
        <link:definition>074 - Disclosure - Employee Benefits (Details) - Schedule of employee benefits liability</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable" id="simecb_r_ScheduleofnetcostfortheperiodbookedinprofitandlossTable">
        <link:definition>075 - Disclosure - Employee Benefits (Details) - Schedule of net cost for the period booked in profit and loss</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable" id="simecb_r_ScheduleofDBOamountrecordedinthebalancesheetTable">
        <link:definition>076 - Disclosure - Employee Benefits (Details) - Schedule of DBO amount recorded in the balance sheet</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/IncomeTaxesDetails" id="simecb_r_IncomeTaxesDetails">
        <link:definition>077 - Disclosure - Income Taxes (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofincometaxchargedcreditedTable" id="simecb_r_ScheduleofincometaxchargedcreditedTable">
        <link:definition>078 - Disclosure - Income Taxes (Details) - Schedule of income tax charged (credited)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofincometaxexpensebenefitTable" id="simecb_r_ScheduleofincometaxexpensebenefitTable">
        <link:definition>079 - Disclosure - Income Taxes (Details) - Schedule of income tax expense (benefit)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable" id="simecb_r_ScheduleoftaxlossespendingofamortizeTable">
        <link:definition>080 - Disclosure - Income Taxes (Details) - Schedule of tax losses pending of amortize</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable" id="simecb_r_ScheduleofdeferredincometaxliabilityTable">
        <link:definition>081 - Disclosure - Income Taxes (Details) - Schedule of deferred income tax liability</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/StockholdersEquityDetails" id="simecb_r_StockholdersEquityDetails">
        <link:definition>082 - Disclosure - Stockholders' Equity (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofcommonstockTable" id="simecb_r_ScheduleofcommonstockTable">
        <link:definition>083 - Disclosure - Stockholders' Equity (Details) - Schedule of common stock</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofreconciliationofthenumberofsharesoutstandingTable" id="simecb_r_ScheduleofreconciliationofthenumberofsharesoutstandingTable">
        <link:definition>084 - Disclosure - Stockholders' Equity (Details) - Schedule of reconciliation of the number of shares outstanding</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/NonControllingInterestDetails" id="simecb_r_NonControllingInterestDetails">
        <link:definition>085 - Disclosure - Non-Controlling Interest (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofcontrollingandnoncontrollinginterestTable" id="simecb_r_ScheduleofcontrollingandnoncontrollinginterestTable">
        <link:definition>086 - Disclosure - Non-Controlling Interest (Details) - Schedule of controlling and non-controlling interest</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails" id="simecb_r_TransactionsandBalanceswithRelatedPartiesDetails">
        <link:definition>087 - Disclosure - Transactions and Balances with Related Parties (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSra0v1v3kFWrn3fdXgqxw5lYGpcVqDocIV9SS9Qu9iWktRDD/RmNbs5Mj/Qju/DKbACNBFlxmDWdRfu5XzXIFPwlkDppf/gPEG1+cYa31fp0LxXEXMErnS2yybKyGAJXA4V4KB6QTRG8/BUAGC3DoXdmxBlfZG0kT9959mYD9Dgnvg7V6p5VhmPi5FZoaiE+MbWsxjyNhC73uQ+a9LsB2J6v] CSR-->
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleoftransactionswithrelatedpartiesTable" id="simecb_r_ScheduleoftransactionswithrelatedpartiesTable">
        <link:definition>088 - Disclosure - Transactions and Balances with Related Parties (Details) - Schedule of transactions with related parties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable" id="simecb_r_ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable">
        <link:definition>089 - Disclosure - Transactions and Balances with Related Parties (Details) - Schedule of balances receivable from and payable to related parties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable" id="simecb_r_ScheduleofcostofsalesandadministrationexpensesTable">
        <link:definition>090 - Disclosure - Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable" id="simecb_r_ScheduleofotherincomeexpensesnetTable">
        <link:definition>091 - Disclosure - Other (Income) Expenses, Net (Details) - Schedule of other income (expenses) net</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/FinancialInstrumentsDetails" id="simecb_r_FinancialInstrumentsDetails">
        <link:definition>092 - Disclosure - Financial Instruments (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofbookvalueofthemonetaryassetsandmonetaryliabilitiesdenominatedinforeigncurrencyTable" id="simecb_r_ScheduleofbookvalueofthemonetaryassetsandmonetaryliabilitiesdenominatedinforeigncurrencyTable">
        <link:definition>093 - Disclosure - Financial Instruments (Details) - Schedule of book value of the monetary assets and monetary liabilities denominated in foreign currency</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofadditionalbanklinesofcreditthatthecompanyhasatitsdisposaltoreduceliquidityriskTable" id="simecb_r_ScheduleofadditionalbanklinesofcreditthatthecompanyhasatitsdisposaltoreduceliquidityriskTable">
        <link:definition>094 - Disclosure - Financial Instruments (Details) - Schedule of additional bank lines of credit that the company has at its disposal to reduce liquidity risk</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable" id="simecb_r_ScheduleoffinancialinformationbysegmentsTable">
        <link:definition>095 - Disclosure - Financial Information by Segments (Details) - Schedule of financial information by segments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofinformationonproductsTable" id="simecb_r_ScheduleofinformationonproductsTable">
        <link:definition>096 - Disclosure - Financial Information by Segments (Details) - Schedule of information on products</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable" id="simecb_r_ScheduleofinformationaboutgeographicalareasTable">
        <link:definition>097 - Disclosure - Financial Information by Segments (Details) - Schedule of information about geographical areas</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/ContingenciesDetails" id="simecb_r_ContingenciesDetails">
        <link:definition>098 - Disclosure - Contingencies (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/CommitmentsDetails" id="simecb_r_CommitmentsDetails">
        <link:definition>099 - Disclosure - Commitments (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/SubsequentEventsDetails" id="simecb_r_SubsequentEventsDetails">
        <link:definition>100 - Disclosure - Subsequent Events (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://gsimec.com.mx/role/DocumentAndEntityInformation" id="DocumentAndEntityInformation">
        <link:definition>000 - Document - Document And Entity Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
    </xs:appinfo>
  </xs:annotation>
  <xs:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
  <xs:import namespace="http://fasb.org/us-types/2021-01-31" schemaLocation="https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/numeric" schemaLocation="http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/non-numeric" schemaLocation="http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/2020-01-21" schemaLocation="https://www.xbrl.org/dtr/type/2020-01-21/types.xsd"/>
  <xs:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/>
  <xs:import namespace="http://fasb.org/srt-types/2021-01-31" schemaLocation="https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/sic/2021" schemaLocation="https://xbrl.sec.gov/sic/2021/sic-2021.xsd"/>
  <xs:element name="ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract"/>
  <xs:element name="ConsolidatedStatementsOfChangesInStockholdersEquityAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ConsolidatedStatementsOfChangesInStockholdersEquityAbstract"/>
  <xs:element name="DisclosureOfNatureOfBusinessExplanatoryAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract"/>
  <xs:element name="DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract"/>
  <xs:element name="DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract"/>
  <xs:element name="DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract"/>
  <xs:element name="ScheduleOfSubsidiariesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfSubsidiariesAbstract"/>
  <xs:element name="ScheduleOfRelevantExchangeRatesUsedAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfRelevantExchangeRatesUsedAbstract"/>
  <xs:element name="ScheduleOfEstimatedUsefulLivesOfAssetsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfEstimatedUsefulLivesOfAssetsAbstract"/>
  <xs:element name="DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract"/>
  <xs:element name="DisclosureOfCashAndCashEquivalentsTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract"/>
  <xs:element name="ScheduleOfCashAndCashEquivalentsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfCashAndCashEquivalentsAbstract"/>
  <xs:element name="DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract"/>
  <xs:element name="ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract"/>
  <xs:element name="ScheduleOfAllowanceForDoubtfulAccountsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfAllowanceForDoubtfulAccountsAbstract"/>
  <xs:element name="DisclosureOfRecoverableTaxesExplanatoryAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract"/>
  <xs:element name="ScheduleOfRecoverableTaxesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfRecoverableTaxesAbstract"/>
  <xs:element name="DisclosureOfInventoriesTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfInventoriesTextBlockAbstract"/>
  <xs:element name="ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract"/>
  <xs:element name="DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract"/>
  <xs:element name="ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract"/>
  <xs:element name="ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract"/>
  <xs:element name="ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract"/>
  <xs:element name="DisclosureOfIntangibleAssetsTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfIntangibleAssetsTextBlockAbstract"/>
  <xs:element name="ScheduleOfBalancesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfBalancesAbstract"/>
  <xs:element name="ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract"/>
  <xs:element name="DisclosureOfBorrowingsTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfBorrowingsTextBlockAbstract"/>
  <xs:element name="DisclosureOfTradeAndOtherPayablesTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract"/>
  <xs:element name="ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract"/>
  <xs:element name="DisclosureOfEmployeeBenefitsTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract"/>
  <xs:element name="ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract"/>
  <xs:element name="ScheduleOfEmployeeBenefitsLiabilityAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfEmployeeBenefitsLiabilityAbstract"/>
  <xs:element name="ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract"/>
  <xs:element name="ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract"/>
  <xs:element name="DisclosureOfIncomeTaxTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfIncomeTaxTextBlockAbstract"/>
  <xs:element name="ScheduleOfIncomeTaxChargedCreditedAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfIncomeTaxChargedCreditedAbstract"/>
  <xs:element name="ScheduleOfIncomeTaxExpenseBenefitAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract"/>
  <xs:element name="ScheduleOfTaxLossesPendingOfAmortizeAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfTaxLossesPendingOfAmortizeAbstract"/>
  <xs:element name="ScheduleOfDeferredIncomeTaxLiabilityAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfDeferredIncomeTaxLiabilityAbstract"/>
  <xs:element name="DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract"/>
  <xs:element name="ScheduleOfCommonStockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfCommonStockAbstract"/>
  <xs:element name="ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract"/>
  <xs:element name="DisclosureOfNonControllingInterestsTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfNonControllingInterestsTextBlockAbstract"/>
  <xs:element name="ScheduleOfControllingAndNonControllingInterestAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfControllingAndNonControllingInterestAbstract"/>
  <xs:element name="DisclosureOfRelatedPartyTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfRelatedPartyTextBlockAbstract"/>
  <xs:element name="ScheduleOfTransactionsWithRelatedPartiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfTransactionsWithRelatedPartiesAbstract"/>
  <xs:element name="ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract"/>
  <xs:element name="DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract"/>
  <xs:element name="ScheduleOfCostOfSalesAndAdministrationExpensesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfCostOfSalesAndAdministrationExpensesAbstract"/>
  <xs:element name="DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract"/>
  <xs:element name="ScheduleOfOtherIncomeExpensesNetAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfOtherIncomeExpensesNetAbstract"/>
  <xs:element name="DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract"/>
  <xs:element name="ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract"/>
  <xs:element name="ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskAbstract"/>
  <xs:element name="ScheduleOfFinancialInformationBySegmentsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfFinancialInformationBySegmentsAbstract"/>
  <xs:element name="ScheduleOfInformationOnProductsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfInformationOnProductsAbstract"/>
  <xs:element name="ScheduleOfInformationAboutGeographicalAreasAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfInformationAboutGeographicalAreasAbstract"/>
  <xs:element name="DisclosureOfContingentLiabilitiesTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfContingentLiabilitiesTextBlockAbstract"/>
  <xs:element name="DisclosureOfCommitmentsTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfCommitmentsTextBlockAbstract"/>
  <xs:element name="DisclosureOfEventsAfterReportingPeriodTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract"/>
  <xs:element name="DisclosureOfSeparateFinancialStatementsTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfSeparateFinancialStatementsTextBlockAbstract"/>
  <xs:element name="ComprehensiveLossForTheYearAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ComprehensiveLossForTheYearAbstract"/>
  <xs:element name="NetIncomeLossAttributableToAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_NetIncomeLossAttributableToAbstract"/>
  <xs:element name="ComprehensiveIncomeLossAttributableToAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ComprehensiveIncomeLossAttributableToAbstract"/>
  <xs:element name="IncomePerShareAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IncomePerShareAbstract"/>
  <xs:element name="ChangesInOperatingAssetsAndLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract"/>
  <xs:element name="SubsidiariesEstablishedInMexicoAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_SubsidiariesEstablishedInMexicoAbstract"/>
  <xs:element name="SubsidiariesEstablishedInForeignCountriesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_SubsidiariesEstablishedInForeignCountriesAbstract"/>
  <xs:element name="ValueAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ValueAbstract"/>
  <xs:element name="IncreaseDecreaseAsAResultOfAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IncreaseDecreaseAsAResultOfAbstract"/>
  <xs:element name="DeferredTaxAssetsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DeferredTaxAssetsAbstract"/>
  <xs:element name="HoldingCompanyAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_HoldingCompanyAbstract"/>
  <xs:element name="ManagementStaffAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ManagementStaffAbstract"/>
  <xs:element name="OtherRelatedPartiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OtherRelatedPartiesAbstract"/>
  <xs:element name="ShortTermAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ShortTermAbstract"/>
  <xs:element name="AccountsReceivableAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_AccountsReceivableAbstract"/>
  <xs:element name="LongTermAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_LongTermAbstract"/>
  <xs:element name="AccountsReceivableAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_AccountsReceivableAbstract0"/>
  <xs:element name="LoansToRelatedPartiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_LoansToRelatedPartiesAbstract"/>
  <xs:element name="AccountsPayableAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_AccountsPayableAbstract"/>
  <xs:element name="BankLoansCreditLinesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_BankLoansCreditLinesAbstract"/>
  <xs:element name="NonCurrentLoansToRelatedParties" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_NonCurrentLoansToRelatedParties"/>
  <xs:element name="CurrentIncomeTaxPayable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_CurrentIncomeTaxPayable"/>
  <xs:element name="ContingenciesAndCommitments" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ContingenciesAndCommitments"/>
  <xs:element name="RepurchaseOfOwnCapitalStockReserve" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_RepurchaseOfOwnCapitalStockReserve"/>
  <xs:element name="CumulativeTranslationEffectsInForeignSubsidiaries" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_CumulativeTranslationEffectsInForeignSubsidiaries"/>
  <xs:element name="NoncontrollingInterest1" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_NoncontrollingInterest1"/>
  <xs:element name="ControllingInterest1" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ControllingInterest1"/>
  <xs:element name="ComprehensiveIncomelossForTheYear" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ComprehensiveIncomelossForTheYear"/>
  <xs:element name="IncomeTaxAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_IncomeTaxAmount"/>
  <xs:element name="AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables"/>
  <xs:element name="AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable"/>
  <xs:element name="AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes"/>
  <xs:element name="DecreaseIncreaseInOtherNoncurrentAssets" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_DecreaseIncreaseInOtherNoncurrentAssets"/>
  <xs:element name="DividendPaid" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_DividendPaid"/>
  <xs:element name="InterestExpense1" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_InterestExpense1"/>
  <xs:element name="DisclosureOfNatureOfBusinessExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfNatureOfBusinessExplanatory"/>
  <xs:element name="DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory"/>
  <xs:element name="DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory"/>
  <xs:element name="DisclosureOfRecoverableTaxesExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfRecoverableTaxesExplanatory"/>
  <xs:element name="ContingenciesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_ContingenciesTable"/>
  <xs:element name="ContingenciesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ContingenciesLineItems"/>
  <xs:element name="DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory"/>
  <xs:element name="DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory"/>
  <xs:element name="DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock"/>
  <xs:element name="ScheduleOfSubsidiariesTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfSubsidiariesTableTextBlock"/>
  <xs:element name="DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory"/>
  <xs:element name="DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory"/>
  <xs:element name="ScheduleOfAgeOfReceivablesPastDueTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfAgeOfReceivablesPastDueTableTextBlock"/>
  <xs:element name="DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory"/>
  <xs:element name="DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory"/>
  <xs:element name="DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory"/>
  <xs:element name="DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory"/>
  <xs:element name="DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory"/>
  <xs:element name="DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock"/>
  <xs:element name="ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock"/>
  <xs:element name="ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock"/>
  <xs:element name="ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock"/>
  <xs:element name="ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock"/>
  <xs:element name="ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock"/>
  <xs:element name="DisclosureOfControllingAndNoncontrollingInterestExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory"/>
  <xs:element name="ScheduleOfOtherIncomeexpensesNetTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfOtherIncomeexpensesNetTableTextBlock"/>
  <xs:element name="DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock"/>
  <xs:element name="ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock"/>
  <xs:element name="ScheduleOfFinancialInformationBySegmentsTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ScheduleOfFinancialInformationBySegmentsTableTextBlock"/>
  <xs:element name="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable"/>
  <xs:element name="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems"/>
  <xs:element name="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable"/>
  <xs:element name="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems"/>
  <xs:element name="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable"/>
  <xs:element name="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems"/>
  <xs:element name="UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment"/>
  <xs:element name="TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable"/>
  <xs:element name="TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems"/>
  <xs:element name="IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets"/>
  <xs:element name="IncomeTax" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_IncomeTax"/>
  <xs:element name="OtherAssetsRecoverable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_OtherAssetsRecoverable"/>
  <xs:element name="CokeAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_CokeAmount"/>
  <xs:element name="SparePartsNoncurrent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_SparePartsNoncurrent"/>
  <xs:element name="RollersAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_RollersAmount"/>
  <xs:element name="FinishedGoodsNonCurrent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_FinishedGoodsNonCurrent"/>
  <xs:element name="GrossNoncurrentInventories" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_GrossNoncurrentInventories"/>
  <xs:element name="ValuationAllowanceAtCostOrNetRealizablevalueLower" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower"/>
  <xs:element name="PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable"/>
  <xs:element name="PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems"/>
  <xs:element name="OtherPropertyPlantAndEquipments" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_OtherPropertyPlantAndEquipments"/>
  <xs:element name="PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable"/>
  <xs:element name="PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems"/>
  <xs:element name="DepreciationExpense1" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_DepreciationExpense1"/>
  <xs:element name="PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable"/>
  <xs:element name="PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems"/>
  <xs:element name="PropertyPlantAndEquipment1" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_PropertyPlantAndEquipment1"/>
  <xs:element name="IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable"/>
  <xs:element name="IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems"/>
  <xs:element name="OriginalValueNet" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_OriginalValueNet"/>
  <xs:element name="AccumulatedAmortization" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AccumulatedAmortization"/>
  <xs:element name="AmortizationPeriodyears" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_AmortizationPeriodyears"/>
  <xs:element name="IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable"/>
  <xs:element name="IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems"/>
  <xs:element name="IntangibleAssetsOtherThanGoodwillBalance" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_IntangibleAssetsOtherThanGoodwillBalance"/>
  <xs:element name="AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill"/>
  <xs:element name="CancellationsAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_CancellationsAmount"/>
  <xs:element name="OtherAccruedLiabilities" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_OtherAccruedLiabilities"/>
  <xs:element name="TotalAccountsPayableTradeAndOtherAccruedLiabilities" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities"/>
  <xs:element name="EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable"/>
  <xs:element name="EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems"/>
  <xs:element name="PlusNonVestedBenefitsObligation" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_PlusNonVestedBenefitsObligation"/>
  <xs:element name="EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable"/>
  <xs:element name="EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems"/>
  <xs:element name="NetCostForThePeriod" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_NetCostForThePeriod"/>
  <xs:element name="DefinedBenefitObligationAtPresentValues" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_DefinedBenefitObligationAtPresentValues"/>
  <xs:element name="DefinedBenefitsCosts" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_DefinedBenefitsCosts"/>
  <xs:element name="InitialProfitandLossEmployeeBenefits" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_InitialProfitandLossEmployeeBenefits"/>
  <xs:element name="NetCostsForThePeriod" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_NetCostsForThePeriod"/>
  <xs:element name="PaidBenefits" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_PaidBenefits"/>
  <xs:element name="FinaIProfitandLossEmployeeBenefits" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_FinaIProfitandLossEmployeeBenefits"/>
  <xs:element name="DefinedBenefitsObligationsDBO" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_DefinedBenefitsObligationsDBO"/>
  <xs:element name="IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable"/>
  <xs:element name="IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems"/>
  <xs:element name="ExpectedBenefitTaxExpense" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ExpectedBenefitTaxExpense"/>
  <xs:element name="IncreaseDecreaseInInflationEffectsNet" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_IncreaseDecreaseInInflationEffectsNet"/>
  <xs:element name="BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers"/>
  <xs:element name="IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses"/>
  <xs:element name="IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable"/>
  <xs:element name="IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems"/>
  <xs:element name="OriginDate" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OriginDate"/>
  <xs:element name="TaxLossesAvailable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_TaxLossesAvailable"/>
  <xs:element name="IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable"/>
  <xs:element name="IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems"/>
  <xs:element name="DeferredTaxAssetGross" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_DeferredTaxAssetGross"/>
  <xs:element name="DeferredTaxLiabilityGross" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_DeferredTaxLiabilityGross"/>
  <xs:element name="FixedCapitalShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="simecb_FixedCapitalShares"/>
  <xs:element name="FixedCapitalAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_FixedCapitalAmount"/>
  <xs:element name="VariableCapitalShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="simecb_VariableCapitalShares"/>
  <xs:element name="VariableCapitalAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_VariableCapitalAmount"/>
  <xs:element name="ShareCapitalShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="simecb_ShareCapitalShares"/>
  <xs:element name="ShareCapitalAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ShareCapitalAmount"/>
  <xs:element name="EffectOfRestatementAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_EffectOfRestatementAmount"/>
  <xs:element name="SharesAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_SharesAmount"/>
  <xs:element name="ShareOfTranslationEffectsOfForeignSubsidiaries" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries"/>
  <xs:element name="AdministrativeServicesExpenditures" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AdministrativeServicesExpenditures"/>
  <xs:element name="TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"/>
  <xs:element name="TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems"/>
  <xs:element name="TotalShortTerm" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_TotalShortTerm"/>
  <xs:element name="TotalLoansToRelatedPartiesinDollars" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_TotalLoansToRelatedPartiesinDollars"/>
  <xs:element name="TotalLongterm" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_TotalLongterm"/>
  <xs:element name="CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable"/>
  <xs:element name="CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems"/>
  <xs:element name="CostOfSalesAndExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_CostOfSalesAndExpenses"/>
  <xs:element name="CostOfSalesAdministrativeExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_CostOfSalesAdministrativeExpenses"/>
  <xs:element name="AdministrativeExpensesinDollars" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AdministrativeExpensesinDollars"/>
  <xs:element name="CostOfSalesAdministrativeExpensesinDollars" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_CostOfSalesAdministrativeExpensesinDollars"/>
  <xs:element name="CancellationOfBalances" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_CancellationOfBalances"/>
  <xs:element name="LandTreatments" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_LandTreatments"/>
  <xs:element name="AttorneysFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AttorneysFees"/>
  <xs:element name="SaleOfScrap" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_SaleOfScrap"/>
  <xs:element name="RecoveryOfLosses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_RecoveryOfLosses"/>
  <xs:element name="BrazilTaxBenefits" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_BrazilTaxBenefits"/>
  <xs:element name="UpdateOfBalancesInFavorInTaxes" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_UpdateOfBalancesInFavorInTaxes"/>
  <xs:element name="AgreementsWithClients" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AgreementsWithClients"/>
  <xs:element name="OtherIncomeNet" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_OtherIncomeNet"/>
  <xs:element name="OtherIncomeAndOtherExpensesNet" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_OtherIncomeAndOtherExpensesNet"/>
  <xs:element name="ShortTermAsset" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ShortTermAsset"/>
  <xs:element name="ShortTermsLiabilities" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ShortTermsLiabilities"/>
  <xs:element name="DrawnBalances" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_DrawnBalances"/>
  <xs:element name="UndrawnBalances" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_UndrawnBalances"/>
  <xs:element name="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable"/>
  <xs:element name="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems"/>
  <xs:element name="OtherIncomeexpensesNet" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_OtherIncomeexpensesNet"/>
  <xs:element name="InterestIncome" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_InterestIncome"/>
  <xs:element name="InterestExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_InterestExpenses"/>
  <xs:element name="NetIncomelossForTheYear" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_NetIncomelossForTheYear"/>
  <xs:element name="FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable"/>
  <xs:element name="FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems"/>
  <xs:element name="FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable"/>
  <xs:element name="FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems"/>
  <xs:element name="RevenueProducts" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_RevenueProducts"/>
  <xs:element name="StockExchangeTerm" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_StockExchangeTerm"/>
  <xs:element name="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable"/>
  <xs:element name="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems"/>
  <xs:element name="CokeInventory" type="xbrli:decimalItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="simecb_CokeInventory"/>
  <xs:element name="CokeInventoryValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_CokeInventoryValue"/>
  <xs:element name="AveragePriceOfCokePerMetricTons" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AveragePriceOfCokePerMetricTons"/>
  <xs:element name="PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" type="num:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument"/>
  <xs:element name="TradeReceviablesPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_TradeReceviablesPercentage"/>
  <xs:element name="CokeInventoryAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_CokeInventoryAmount"/>
  <xs:element name="PropertyPlantandEquipmentDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_PropertyPlantandEquipmentDetailsTable"/>
  <xs:element name="PropertyPlantandEquipmentDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PropertyPlantandEquipmentDetailsLineItems"/>
  <xs:element name="ElectricArcFurnaceAndAuxiliarFacilitiesExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses"/>
  <xs:element name="LaborAndCapitalizedIndirectExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_LaborAndCapitalizedIndirectExpenses"/>
  <xs:element name="IntangibleandOtherLongTermAssetsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_IntangibleandOtherLongTermAssetsDetailsTable"/>
  <xs:element name="IntangibleandOtherLongTermAssetsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IntangibleandOtherLongTermAssetsDetailsLineItems"/>
  <xs:element name="ShortTermDebtDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_ShortTermDebtDetailsTable"/>
  <xs:element name="ShortTermDebtDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ShortTermDebtDetailsLineItems"/>
  <xs:element name="PrincipalAmountOutstanding" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_PrincipalAmountOutstanding"/>
  <xs:element name="EmployeeBenefitsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_EmployeeBenefitsDetailsTable"/>
  <xs:element name="EmployeeBenefitsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_EmployeeBenefitsDetailsLineItems"/>
  <xs:element name="PercentageOfCollectiveBargainingAgreements" type="num:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PercentageOfCollectiveBargainingAgreements"/>
  <xs:element name="PercentageShareOfEmployersProfits" type="num:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PercentageShareOfEmployersProfits"/>
  <xs:element name="EmployeeProfitSharingAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_EmployeeProfitSharingAmount"/>
  <xs:element name="DeferredContributionPlanPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DeferredContributionPlanPercentage"/>
  <xs:element name="FixedAmountsPerHourForEachCoveredEmployees" type="num:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_FixedAmountsPerHourForEachCoveredEmployees"/>
  <xs:element name="ContributionVestedPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ContributionVestedPercentage"/>
  <xs:element name="PercentageMatchingContributionForFirstFivePercentage" type="num:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PercentageMatchingContributionForFirstFivePercentage"/>
  <xs:element name="LaborAgreementDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_LaborAgreementDescription"/>
  <xs:element name="IncomeTaxesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_IncomeTaxesDetailsTable"/>
  <xs:element name="IncomeTaxesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IncomeTaxesDetailsLineItems"/>
  <xs:element name="AmountOfTaxPaymentsAndExpensesIncreaseDecrease" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease"/>
  <xs:element name="StockholdersEquityDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_StockholdersEquityDetailsTable"/>
  <xs:element name="StockholdersEquityDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_StockholdersEquityDetailsLineItems"/>
  <xs:element name="PercentageOfLegalReserve" type="num:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PercentageOfLegalReserve"/>
  <xs:element name="PercentageOfNominalCapital" type="num:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PercentageOfNominalCapital"/>
  <xs:element name="NonControllingInterestDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_NonControllingInterestDetailsTable"/>
  <xs:element name="NonControllingInterestDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_NonControllingInterestDetailsLineItems"/>
  <xs:element name="TransactionsandBalanceswithRelatedPartiesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable"/>
  <xs:element name="TransactionsandBalanceswithRelatedPartiesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems"/>
  <xs:element name="BalanceAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_BalanceAmount"/>
  <xs:element name="AmountReceived" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AmountReceived"/>
  <xs:element name="ConcentrationOfCreditRiskPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ConcentrationOfCreditRiskPercentage"/>
  <xs:element name="ContingenciesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_ContingenciesDetailsTable"/>
  <xs:element name="ContingenciesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ContingenciesDetailsLineItems"/>
  <xs:element name="ObligatedAmountPaidDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="simecb_ObligatedAmountPaidDescription"/>
  <xs:element name="DispositionOfAStackEstimatedTons" type="xbrli:integerItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DispositionOfAStackEstimatedTons"/>
  <xs:element name="AttorneyGeneralTransactionDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="simecb_AttorneyGeneralTransactionDescription"/>
  <xs:element name="AmountOfPenaltyPaid" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_AmountOfPenaltyPaid"/>
  <xs:element name="EnvironmentalLiabilities" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_EnvironmentalLiabilities"/>
  <xs:element name="EquipmentToWorkProperlyExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_EquipmentToWorkProperlyExpenses"/>
  <xs:element name="PaymentsOnSeveralChangesOfDates" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_PaymentsOnSeveralChangesOfDates"/>
  <xs:element name="InterestsExpense" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_InterestsExpense"/>
  <xs:element name="SaleAndUseTaxAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_SaleAndUseTaxAmount"/>
  <xs:element name="OtherInterest" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_OtherInterest"/>
  <xs:element name="NotificationOfAppraisalCost" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_NotificationOfAppraisalCost"/>
  <xs:element name="CommitmentsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="simecb_CommitmentsDetailsTable"/>
  <xs:element name="CommitmentsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CommitmentsDetailsLineItems"/>
  <xs:element name="ProductionCapacity" type="xbrli:decimalItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="simecb_ProductionCapacity"/>
  <xs:element name="AreaOfLandUsedForPlant" type="num:areaItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="simecb_AreaOfLandUsedForPlant"/>
  <xs:element name="ContractTerm" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ContractTerm"/>
  <xs:element name="RecognizedIncome" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="simecb_RecognizedIncome"/>
  <xs:element name="PurchaseOfEnergy" type="xbrli:integerItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="simecb_PurchaseOfEnergy"/>
  <xs:element name="BudgetExpense" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_BudgetExpense"/>
  <xs:element name="CostPrice" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_CostPrice"/>
  <xs:element name="InvestingPublicSharesPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_InvestingPublicSharesPercentage"/>
  <xs:element name="CommitingToPay" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="simecb_CommitingToPay"/>
  <xs:element name="PreliminaryTariffRate" type="num:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PreliminaryTariffRate"/>
  <xs:element name="AccumulatedAmortizationMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_AccumulatedAmortizationMember"/>
  <xs:element name="AcerosYLaminadosSigosaSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_AcerosYLaminadosSigosaSADeCVMember"/>
  <xs:element name="AcerosyLaminadosSigosaSadecvMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_AcerosyLaminadosSigosaSadecvMember"/>
  <xs:element name="AdvancesFromCustomersMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_AdvancesFromCustomersMember"/>
  <xs:element name="ArrendadoraNorteDeMatamorosSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ArrendadoraNorteDeMatamorosSADeCVMember"/>
  <xs:element name="BarsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_BarsMember"/>
  <xs:element name="CaLaminadoraVistaHermosaSadecvMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CaLaminadoraVistaHermosaSadecvMember"/>
  <xs:element name="CaMexicanaDePerfilesYTubosSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CaMexicanaDePerfilesYTubosSADeCVMember"/>
  <xs:element name="CariacicaMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CariacicaMember"/>
  <xs:element name="CiaTubosYPerfilesMonterreySadecvMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CiaTubosYPerfilesMonterreySadecvMember"/>
  <xs:element name="ClassIISharesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ClassIISharesMember"/>
  <xs:element name="ClassISharesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ClassISharesMember"/>
  <xs:element name="ColdDrawnBarsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ColdDrawnBarsMember"/>
  <xs:element name="ComercializadoraSIGOSASadecvMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ComercializadoraSIGOSASadecvMember"/>
  <xs:element name="CompaiaLaminadoraVistaHermosaSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CompaiaLaminadoraVistaHermosaSADeCVMember"/>
  <xs:element name="CompaiaManufactureraDeTubosSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CompaiaManufactureraDeTubosSADeCVMember"/>
  <xs:element name="CompanhiaSiderurgicaDoEspiritoSantoSAMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember"/>
  <xs:element name="CompanhiaSiderurgicaDoEspirituSantoSAMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember"/>
  <xs:element name="CorrectiveActionConsentAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CorrectiveActionConsentAgreementMember"/>
  <xs:element name="CumulativeTranslationEffectsInForeignSubsidiariesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember"/>
  <xs:element name="CustomersListMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CustomersListMember"/>
  <xs:element name="CustomersListOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_CustomersListOneMember"/>
  <xs:element name="DepreciationAndAmortizationMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DepreciationAndAmortizationMember"/>
  <xs:element name="ElectricalEnergyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ElectricalEnergyMember"/>
  <xs:element name="ElectrodesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ElectrodesMember"/>
  <xs:element name="EliminationsBetweenSegmentsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_EliminationsBetweenSegmentsMember"/>
  <xs:element name="EmployeeBenefitsLiabilityMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_EmployeeBenefitsLiabilityMember"/>
  <xs:element name="EspritoSantoMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_EspritoSantoMember"/>
  <xs:element name="FerroalloysMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_FerroalloysMember"/>
  <xs:element name="FerrovisaSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_FerrovisaSADeCVMember"/>
  <xs:element name="FerrovisaSAinDollarsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_FerrovisaSAinDollarsMember"/>
  <xs:element name="FlatRebarMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_FlatRebarMember"/>
  <xs:element name="FourZeroOneKPlansMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_FourZeroOneKPlansMember"/>
  <xs:element name="FurnitureMixturesComputerMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_FurnitureMixturesComputerMember"/>
  <xs:element name="GasAndFuelsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_GasAndFuelsMember"/>
  <xs:element name="GrupoSanMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_GrupoSanMember"/>
  <xs:element name="GrupoSimecSABDeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_GrupoSimecSABDeCVMember"/>
  <xs:element name="HoldingProtelSadecvMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_HoldingProtelSadecvMember"/>
  <xs:element name="HotRolledBarsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_HotRolledBarsMember"/>
  <xs:element name="ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember"/>
  <xs:element name="IndustriasCHSABDeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IndustriasCHSABDeCVMember"/>
  <xs:element name="IndustriasCHSABDeCVinDollarsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IndustriasCHSABDeCVinDollarsMember"/>
  <xs:element name="IndustriasChSabdecvMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IndustriasChSabdecvMember"/>
  <xs:element name="IndustriasChSabdecvOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IndustriasChSabdecvOneMember"/>
  <xs:element name="IndustriasChSabdecvTwoMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IndustriasChSabdecvTwoMember"/>
  <xs:element name="IndustriasProcarsaSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IndustriasProcarsaSADeCVMember"/>
  <xs:element name="IntangibleAssetsFromGrupoSanMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_IntangibleAssetsFromGrupoSanMember"/>
  <xs:element name="InternationalCourtOfArbitrationMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_InternationalCourtOfArbitrationMember"/>
  <xs:element name="ItaunaMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_ItaunaMember"/>
  <xs:element name="JoistDelGolfoSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_JoistDelGolfoSADeCVMember"/>
  <xs:element name="KobeTechContractMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_KobeTechContractMember"/>
  <xs:element name="LaborMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_LaborMember"/>
  <xs:element name="LightStructuralMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_LightStructuralMember"/>
  <xs:element name="LorainOhioFacilityMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_LorainOhioFacilityMember"/>
  <xs:element name="MaintenancesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_MaintenancesMember"/>
  <xs:element name="MediumTermNotesOfSimecMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_MediumTermNotesOfSimecMember"/>
  <xs:element name="NRGCurtailmentSolutionsIncMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_NRGCurtailmentSolutionsIncMember"/>
  <xs:element name="NetCostMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_NetCostMember"/>
  <xs:element name="NonadjustingEventMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_NonadjustingEventMember"/>
  <xs:element name="OperadoraCompaaMexicanaDeTubosSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember"/>
  <xs:element name="OperadoraCompaiaMexicanaDeTubosSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember"/>
  <xs:element name="OperadoraConstrualcoSadecvMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OperadoraConstrualcoSadecvMember"/>
  <xs:element name="OperadoraIndustrialdeHerramientasSadecvMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OperadoraIndustrialdeHerramientasSadecvMember"/>
  <xs:element name="OperadoraPerfilesSigosaSadecvMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OperadoraPerfilesSigosaSadecvMember"/>
  <xs:element name="OperadoraPytsaIndustrialSadecvMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OperadoraPytsaIndustrialSadecvMember"/>
  <xs:element name="OperationMaterialsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OperationMaterialsMember"/>
  <xs:element name="OriginDateEightMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OriginDateEightMember"/>
  <xs:element name="OriginDateFiveMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OriginDateFiveMember"/>
  <xs:element name="OriginDateFourMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OriginDateFourMember"/>
  <xs:element name="OriginDateNineMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OriginDateNineMember"/>
  <xs:element name="OriginDateOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OriginDateOneMember"/>
  <xs:element name="OriginDateSevenMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OriginDateSevenMember"/>
  <xs:element name="OriginDateSixMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OriginDateSixMember"/>
  <xs:element name="OriginDateThreeMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OriginDateThreeMember"/>
  <xs:element name="OriginDateTwoMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OriginDateTwoMember"/>
  <xs:element name="OriginalValueMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OriginalValueMember"/>
  <xs:element name="OtherEuropeAndAsiaMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OtherEuropeAndAsiaMember"/>
  <xs:element name="OtherExpensesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OtherExpensesMember"/>
  <xs:element name="OthersMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OthersMember"/>
  <xs:element name="OxygenMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_OxygenMember"/>
  <xs:element name="PerfilesComecialesSigosaSadecvMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PerfilesComecialesSigosaSadecvMember"/>
  <xs:element name="PerfilesComercialesSigosaSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PerfilesComercialesSigosaSADeCVMember"/>
  <xs:element name="PerfilesComercialesSigosaSADeCVinDollarsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PerfilesComercialesSigosaSADeCVinDollarsMember"/>
  <xs:element name="PerfilesComercialesSigosaSadecvMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PerfilesComercialesSigosaSadecvMember"/>
  <xs:element name="PrepaidExpensesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PrepaidExpensesMember"/>
  <xs:element name="PytsaIndustrialDeMexicoSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_PytsaIndustrialDeMexicoSADeCVMember"/>
  <xs:element name="RawMaterialsAndConsumablesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_RawMaterialsAndConsumablesMember"/>
  <xs:element name="RebarMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_RebarMember"/>
  <xs:element name="RefractoriesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_RefractoriesMember"/>
  <xs:element name="RepublicEmployeesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_RepublicEmployeesMember"/>
  <xs:element name="RepublicMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_RepublicMember"/>
  <xs:element name="RepublicTradeMarkMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_RepublicTradeMarkMember"/>
  <xs:element name="RepurchaseOfOwnCapitalStockReserveMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_RepurchaseOfOwnCapitalStockReserveMember"/>
  <xs:element name="RetirementBenefitsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_RetirementBenefitsMember"/>
  <xs:element name="RolledSteelProductsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_RolledSteelProductsMember"/>
  <xs:element name="San42TrademarkMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_San42TrademarkMember"/>
  <xs:element name="SiderrgicosDelGolfoSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_SiderrgicosDelGolfoSADeCVMember"/>
  <xs:element name="SigosaAcerosSADeCVMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_SigosaAcerosSADeCVMember"/>
  <xs:element name="StructuralMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_StructuralMember"/>
  <xs:element name="Subsidiaries10Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries10Member"/>
  <xs:element name="Subsidiaries11Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries11Member"/>
  <xs:element name="Subsidiaries12Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries12Member"/>
  <xs:element name="Subsidiaries13Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries13Member"/>
  <xs:element name="Subsidiaries14Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries14Member"/>
  <xs:element name="Subsidiaries15Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries15Member"/>
  <xs:element name="Subsidiaries16Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries16Member"/>
  <xs:element name="Subsidiaries17Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries17Member"/>
  <xs:element name="Subsidiaries18Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries18Member"/>
  <xs:element name="Subsidiaries19Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries19Member"/>
  <xs:element name="Subsidiaries1Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries1Member"/>
  <xs:element name="Subsidiaries20Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries20Member"/>
  <xs:element name="Subsidiaries21Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries21Member"/>
  <xs:element name="Subsidiaries22Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries22Member"/>
  <xs:element name="Subsidiaries23Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries23Member"/>
  <xs:element name="Subsidiaries24Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries24Member"/>
  <xs:element name="Subsidiaries25Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries25Member"/>
  <xs:element name="Subsidiaries26Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries26Member"/>
  <xs:element name="Subsidiaries27Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries27Member"/>
  <xs:element name="Subsidiaries28Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries28Member"/>
  <xs:element name="Subsidiaries29Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries29Member"/>
  <xs:element name="Subsidiaries2Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries2Member"/>
  <xs:element name="Subsidiaries30Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries30Member"/>
  <xs:element name="Subsidiaries31Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries31Member"/>
  <xs:element name="Subsidiaries32Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries32Member"/>
  <xs:element name="Subsidiaries33Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries33Member"/>
  <xs:element name="Subsidiaries34Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries34Member"/>
  <xs:element name="Subsidiaries35Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries35Member"/>
  <xs:element name="Subsidiaries36Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries36Member"/>
  <xs:element name="Subsidiaries37Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries37Member"/>
  <xs:element name="Subsidiaries38Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries38Member"/>
  <xs:element name="Subsidiaries3Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries3Member"/>
  <xs:element name="Subsidiaries41Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries41Member"/>
  <xs:element name="Subsidiaries4Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries4Member"/>
  <xs:element name="Subsidiaries5Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries5Member"/>
  <xs:element name="Subsidiaries6Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries6Member"/>
  <xs:element name="Subsidiaries7Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries7Member"/>
  <xs:element name="Subsidiaries8Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries8Member"/>
  <xs:element name="Subsidiaries9Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_Subsidiaries9Member"/>
  <xs:element name="TerminationBenefitsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_TerminationBenefitsMember"/>
  <xs:element name="TotalControllingInterestMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_TotalControllingInterestMember"/>
  <xs:element name="TotalMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_TotalMember"/>
  <xs:element name="TradeReceivablesMember3060DaysMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_TradeReceivablesMember3060DaysMember"/>
  <xs:element name="TradeReceivablesMember6190DaysMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_TradeReceivablesMember6190DaysMember"/>
  <xs:element name="TradeReceivablesMember91DaysMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_TradeReceivablesMember91DaysMember"/>
  <xs:element name="USDMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_USDMember"/>
  <xs:element name="VEBABenefitTrustMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_VEBABenefitTrustMember"/>
  <xs:element name="DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="simecb_DocumentAndEntityInformationAbstract"/>
</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>9
<FILENAME>simecb-20211231_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Wed May 18 20:46:17 UTC 2022 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ConsolidatedCashFlow" roleURI="http://gsimec.com.mx/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ConsolidatedComprehensiveIncome" roleURI="http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ConsolidatedComprehensiveIncomeAlt0" roleURI="http://gsimec.com.mx/role/ConsolidatedComprehensiveIncomeAlt0"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ConsolidatedCashFlow0" roleURI="http://gsimec.com.mx/role/ConsolidatedCashFlow0"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofcashandcashequivalentsTable" roleURI="http://gsimec.com.mx/role/ScheduleofcashandcashequivalentsTable"/>
  <calculationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentAssets"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashEquivalents"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CashEquivalents" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTradeReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTradeReceivables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentTradeReceivables" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxAssetsCurrent" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTaxAssetsCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentTaxAssetsCurrent" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCurrentReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCurrentReceivables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_OtherCurrentReceivables" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepaidExpenses" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentPrepaidExpenses"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentPrepaidExpenses" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Inventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Inventories"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_Inventories" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Assets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_CurrentAssets" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentReceivablesDueFromRelatedParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_NonCurrentLoansToRelatedParties" xlink:href="simecb-20211231.xsd#simecb_NonCurrentLoansToRelatedParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="simecb_NonCurrentLoansToRelatedParties" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentInventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentInventories"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_NoncurrentInventories" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsAndGoodwill"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentLiabilities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ShorttermBorrowings"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_ShorttermBorrowings" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTaxLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentTaxLiabilities" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_CurrentIncomeTaxPayable" xlink:href="simecb-20211231.xsd#simecb_CurrentIncomeTaxPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="simecb_CurrentIncomeTaxPayable" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentLiabilities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxLiabilityAsset" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxLiabilityAsset"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilityAsset" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_OtherLiabilities" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Liabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Liabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_CurrentLiabilities" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_NoncurrentLiabilities" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IssuedCapital"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_IssuedCapital" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionalPaidinCapital" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdditionalPaidinCapital"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_AdditionalPaidinCapital" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarnings" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RetainedEarnings"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_RetainedEarnings" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserve" xlink:href="simecb-20211231.xsd#simecb_RepurchaseOfOwnCapitalStockReserve"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="simecb_RepurchaseOfOwnCapitalStockReserve" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiaries" xlink:href="simecb-20211231.xsd#simecb_CumulativeTranslationEffectsInForeignSubsidiaries"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiaries" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Equity"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncontrollingInterests"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_NoncontrollingInterests" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAndLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_Liabilities" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesAndCommitments" xlink:href="simecb-20211231.xsd#simecb_ContingenciesAndCommitments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="simecb_ContingenciesAndCommitments" order="2" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_Equity" order="3" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome">
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossProfit" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GrossProfit"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Revenue" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Revenue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_Revenue" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CostOfSales"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_CostOfSales" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_GrossProfit" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherOperatingIncomeExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherOperatingIncomeExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_OtherOperatingIncomeExpense" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromInterest" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RevenueFromInterest"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSra0v1v3kFWrn3fdXgqxw5lYGpcVqDocIV9SS9Qu9iWktRDD/RmNbs5Mj/Qju/DKbACNBFlxmDWdRfu5XzXIFPwlkDppf/gPEG1+cYa31fp0LxXEXMErnS2yybKyGAJXA4V4KB6QTRG8/BUAGC3DoXdmxBlfZG0kT9959mYD9Dgnvg7V6p5VhmPipDLt5Iu/CYeeXDcVOgzjJAYaAcoJ8U+J] CSR-->
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_RevenueFromInterest" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdministrativeExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdministrativeExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_AdministrativeExpense" order="5" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_InterestExpense" order="6" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLossBeforeTax" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ProfitLoss" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncome" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_ComprehensiveIncomelossForTheYear" xlink:href="simecb-20211231.xsd#simecb_ComprehensiveIncomelossForTheYear"/>
    <loc xlink:type="locator" xlink:label="simecb_ControllingInterest1" xlink:href="simecb-20211231.xsd#simecb_ControllingInterest1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_ComprehensiveIncomelossForTheYear" xlink:to="simecb_ControllingInterest1" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="simecb_ComprehensiveIncomelossForTheYear" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ConsolidatedComprehensiveIncomeAlt0">
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLoss"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_NoncontrollingInterest1" xlink:href="simecb-20211231.xsd#simecb_NoncontrollingInterest1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="simecb_NoncontrollingInterest1" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ConsolidatedCashFlow0">
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DepreciationAndAmortisationExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_DepreciationAndAmortisationExpense" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForProvisions" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForProvisions"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForProvisions" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForInterestExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForInterestExpense" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxAmount" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxAmount"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="simecb_IncomeTaxAmount" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent" order="7" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForInterestIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForInterestIncome" order="8" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:href="simecb-20211231.xsd#simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" xlink:href="simecb-20211231.xsd#simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" xlink:href="simecb-20211231.xsd#simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" order="8" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestReceivedClassifiedAsInvestingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestReceivedClassifiedAsInvestingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_InterestReceivedClassifiedAsInvestingActivities" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="simecb_DecreaseIncreaseInOtherNoncurrentAssets" xlink:href="simecb-20211231.xsd#simecb_DecreaseIncreaseInOtherNoncurrentAssets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="simecb_DecreaseIncreaseInOtherNoncurrentAssets" order="4" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <loc xlink:type="locator" xlink:label="simecb_DividendPaid" xlink:href="simecb-20211231.xsd#simecb_DividendPaid"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="simecb_DividendPaid" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="simecb_InterestExpense1" xlink:href="simecb-20211231.xsd#simecb_InterestExpense1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="simecb_InterestExpense1" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PaymentsToAcquireOrRedeemEntitysShares"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" order="2" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" order="3" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofcashandcashequivalentsTable">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashEquivalents"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCashAndCashEquivalents"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashEquivalents" xlink:to="ifrs-full_OtherCashAndCashEquivalents" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" order="2" weight="1"/>
  </calculationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>10
<FILENAME>simecb-20211231_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Wed May 18 20:46:17 UTC 2022 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:xbrldt="http://xbrl.org/2005/xbrldt">
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ConsolidatedCashFlow" roleURI="http://gsimec.com.mx/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ConsolidatedComprehensiveIncome" roleURI="http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ShareholdersEquityType2or3" roleURI="http://gsimec.com.mx/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ConsolidatedCashFlow0" roleURI="http://gsimec.com.mx/role/ConsolidatedCashFlow0"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_NatureofBusiness" roleURI="http://gsimec.com.mx/role/NatureofBusiness"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_SignificantEvents" roleURI="http://gsimec.com.mx/role/SignificantEvents"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYet" roleURI="http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYet"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatements" roleURI="http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_CriticalAccountingJudgmentsandKeySourcesofEstimates" roleURI="http://gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_CashandCashEquivalentsandOtherInvestments" roleURI="http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_TradeReceivablesNet" roleURI="http://gsimec.com.mx/role/TradeReceivablesNet"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_RecoverableTaxes" roleURI="http://gsimec.com.mx/role/RecoverableTaxes"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_Inventories" roleURI="http://gsimec.com.mx/role/Inventories"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_PropertyPlantandEquipment" roleURI="http://gsimec.com.mx/role/PropertyPlantandEquipment"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_IntangibleandOtherLongTermAssets" roleURI="http://gsimec.com.mx/role/IntangibleandOtherLongTermAssets"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ShortTermDebt" roleURI="http://gsimec.com.mx/role/ShortTermDebt"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_AccountsPayableTradeandOtherAccruedLiabilities" roleURI="http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_EmployeeBenefits" roleURI="http://gsimec.com.mx/role/EmployeeBenefits"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_IncomeTaxes" roleURI="http://gsimec.com.mx/role/IncomeTaxes"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_StockholdersEquity" roleURI="http://gsimec.com.mx/role/StockholdersEquity"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_NonControllingInterest" roleURI="http://gsimec.com.mx/role/NonControllingInterest"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_TransactionsandBalanceswithRelatedParties" roleURI="http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_CostofSalesandExpensesbytheirNature" roleURI="http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNature"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_OtherIncomeExpensesNet" roleURI="http://gsimec.com.mx/role/OtherIncomeExpensesNet"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_FinancialInstruments" roleURI="http://gsimec.com.mx/role/FinancialInstruments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_FinancialInformationbySegments" roleURI="http://gsimec.com.mx/role/FinancialInformationbySegments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_Contingencies" roleURI="http://gsimec.com.mx/role/Contingencies"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_Commitments" roleURI="http://gsimec.com.mx/role/Commitments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_SubsequentEvents" roleURI="http://gsimec.com.mx/role/SubsequentEvents"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ConsolidatedFinancialStatementsIssuance" roleURI="http://gsimec.com.mx/role/ConsolidatedFinancialStatementsIssuance"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_AccountingPoliciesByPolicy" roleURI="http://gsimec.com.mx/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables" roleURI="http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_CashandCashEquivalentsandOtherInvestmentsTables" roleURI="http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_TradeReceivablesNetTables" roleURI="http://gsimec.com.mx/role/TradeReceivablesNetTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_RecoverableTaxesTables" roleURI="http://gsimec.com.mx/role/RecoverableTaxesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_InventoriesTables" roleURI="http://gsimec.com.mx/role/InventoriesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_PropertyPlantandEquipmentTables" roleURI="http://gsimec.com.mx/role/PropertyPlantandEquipmentTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_IntangibleandOtherLongTermAssetsTables" roleURI="http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_AccountsPayableTradeandOtherAccruedLiabilitiesTables" roleURI="http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_EmployeeBenefitsTables" roleURI="http://gsimec.com.mx/role/EmployeeBenefitsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_IncomeTaxesTables" roleURI="http://gsimec.com.mx/role/IncomeTaxesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_StockholdersEquityTables" roleURI="http://gsimec.com.mx/role/StockholdersEquityTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_NonControllingInterestTables" roleURI="http://gsimec.com.mx/role/NonControllingInterestTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_TransactionsandBalanceswithRelatedPartiesTables" roleURI="http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_CostofSalesandExpensesbytheirNatureTables" roleURI="http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_OtherIncomeExpensesNetTables" roleURI="http://gsimec.com.mx/role/OtherIncomeExpensesNetTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_FinancialInstrumentsTables" roleURI="http://gsimec.com.mx/role/FinancialInstrumentsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_FinancialInformationbySegmentsTables" roleURI="http://gsimec.com.mx/role/FinancialInformationbySegmentsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofsubsidiariesTable" roleURI="http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofrelevantexchangeratesusedTable" roleURI="http://gsimec.com.mx/role/ScheduleofrelevantexchangeratesusedTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofestimatedusefullivesofassetsTable" roleURI="http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofcashandcashequivalentsTable" roleURI="http://gsimec.com.mx/role/ScheduleofcashandcashequivalentsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofageofnetreceivablesthatarepastdueTable" roleURI="http://gsimec.com.mx/role/ScheduleofageofnetreceivablesthatarepastdueTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofallowancefordoubtfulaccountsTable" roleURI="http://gsimec.com.mx/role/ScheduleofallowancefordoubtfulaccountsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofrecoverabletaxesTable" roleURI="http://gsimec.com.mx/role/ScheduleofrecoverabletaxesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofcurrentinventoryandnoncurrentinventoryTable" roleURI="http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofcostofinvestmentpropertyplantandequipmentTable" roleURI="http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable" roleURI="http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofnetbookvalueofpropertyplantandequipmentTable" roleURI="http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofBalancesTable" roleURI="http://gsimec.com.mx/role/ScheduleofBalancesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable" roleURI="http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofaccountspayabletradeandotheraccruedliabilitiesTable" roleURI="http://gsimec.com.mx/role/ScheduleofaccountspayabletradeandotheraccruedliabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofmainactuarialhypothesisusedintheactuarialcomputationsTable" roleURI="http://gsimec.com.mx/role/ScheduleofmainactuarialhypothesisusedintheactuarialcomputationsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofemployeebenefitsliabilityTable" roleURI="http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofnetcostfortheperiodbookedinprofitandlossTable" roleURI="http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofDBOamountrecordedinthebalancesheetTable" roleURI="http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofincometaxchargedcreditedTable" roleURI="http://gsimec.com.mx/role/ScheduleofincometaxchargedcreditedTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofincometaxexpensebenefitTable" roleURI="http://gsimec.com.mx/role/ScheduleofincometaxexpensebenefitTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleoftaxlossespendingofamortizeTable" roleURI="http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofdeferredincometaxliabilityTable" roleURI="http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofcommonstockTable" roleURI="http://gsimec.com.mx/role/ScheduleofcommonstockTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofreconciliationofthenumberofsharesoutstandingTable" roleURI="http://gsimec.com.mx/role/ScheduleofreconciliationofthenumberofsharesoutstandingTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofcontrollingandnoncontrollinginterestTable" roleURI="http://gsimec.com.mx/role/ScheduleofcontrollingandnoncontrollinginterestTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleoftransactionswithrelatedpartiesTable" roleURI="http://gsimec.com.mx/role/ScheduleoftransactionswithrelatedpartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable" roleURI="http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofcostofsalesandadministrationexpensesTable" roleURI="http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofotherincomeexpensesnetTable" roleURI="http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofbookvalueofthemonetaryassetsandmonetaryliabilitiesdenominatedinforeigncurrencyTable" roleURI="http://gsimec.com.mx/role/ScheduleofbookvalueofthemonetaryassetsandmonetaryliabilitiesdenominatedinforeigncurrencyTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofadditionalbanklinesofcreditthatthecompanyhasatitsdisposaltoreduceliquidityriskTable" roleURI="http://gsimec.com.mx/role/ScheduleofadditionalbanklinesofcreditthatthecompanyhasatitsdisposaltoreduceliquidityriskTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleoffinancialinformationbysegmentsTable" roleURI="http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofinformationonproductsTable" roleURI="http://gsimec.com.mx/role/ScheduleofinformationonproductsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofinformationaboutgeographicalareasTable" roleURI="http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_NatureofBusinessDetails" roleURI="http://gsimec.com.mx/role/NatureofBusinessDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_SignificantEventsDetails" roleURI="http://gsimec.com.mx/role/SignificantEventsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYetDetails" roleURI="http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYetDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails" roleURI="http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_TradeReceivablesNetDetails" roleURI="http://gsimec.com.mx/role/TradeReceivablesNetDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_InventoriesDetails" roleURI="http://gsimec.com.mx/role/InventoriesDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_PropertyPlantandEquipmentDetails" roleURI="http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_IntangibleandOtherLongTermAssetsDetails" roleURI="http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ShortTermDebtDetails" roleURI="http://gsimec.com.mx/role/ShortTermDebtDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_EmployeeBenefitsDetails" roleURI="http://gsimec.com.mx/role/EmployeeBenefitsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_IncomeTaxesDetails" roleURI="http://gsimec.com.mx/role/IncomeTaxesDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_StockholdersEquityDetails" roleURI="http://gsimec.com.mx/role/StockholdersEquityDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_NonControllingInterestDetails" roleURI="http://gsimec.com.mx/role/NonControllingInterestDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_TransactionsandBalanceswithRelatedPartiesDetails" roleURI="http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_FinancialInstrumentsDetails" roleURI="http://gsimec.com.mx/role/FinancialInstrumentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ContingenciesDetails" roleURI="http://gsimec.com.mx/role/ContingenciesDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_CommitmentsDetails" roleURI="http://gsimec.com.mx/role/CommitmentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_SubsequentEventsDetails" roleURI="http://gsimec.com.mx/role/SubsequentEventsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#DocumentAndEntityInformation" roleURI="http://gsimec.com.mx/role/DocumentAndEntityInformation"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all"/>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssetsAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentAssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CashEquivalents" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTradeReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTradeReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentTradeReceivables" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxAssetsCurrent" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTaxAssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentTaxAssetsCurrent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCurrentReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCurrentReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_OtherCurrentReceivables" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepaidExpenses" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentPrepaidExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentPrepaidExpenses" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Inventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Inventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_Inventories" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CurrentAssets" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentReceivablesDueFromRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NonCurrentLoansToRelatedParties" xlink:href="simecb-20211231.xsd#simecb_NonCurrentLoansToRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssets" xlink:to="simecb_NonCurrentLoansToRelatedParties" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentInventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_NoncurrentInventories" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsAndGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Assets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_Assets" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentLiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ShorttermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_ShorttermBorrowings" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTaxLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentTaxLiabilities" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CurrentIncomeTaxPayable" xlink:href="simecb-20211231.xsd#simecb_CurrentIncomeTaxPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="simecb_CurrentIncomeTaxPayable" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CurrentLiabilities" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentLiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxLiabilityAsset" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxLiabilityAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_DeferredTaxLiabilityAsset" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_OtherLiabilities" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_NoncurrentLiabilities" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Liabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Liabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_Liabilities" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesAndCommitments" xlink:href="simecb-20211231.xsd#simecb_ContingenciesAndCommitments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_Liabilities" xlink:to="simecb_ContingenciesAndCommitments" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAndLiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_EquityAndLiabilitiesAbstract" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IssuedCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_IssuedCapital" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionalPaidinCapital" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdditionalPaidinCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_AdditionalPaidinCapital" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarnings" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RetainedEarnings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_RetainedEarnings" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserve" xlink:href="simecb-20211231.xsd#simecb_RepurchaseOfOwnCapitalStockReserve"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="simecb_RepurchaseOfOwnCapitalStockReserve" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiaries" xlink:href="simecb-20211231.xsd#simecb_CumulativeTranslationEffectsInForeignSubsidiaries"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiaries" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_NoncontrollingInterests" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Equity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_Equity" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAndLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_EquityAndLiabilities" order="10" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome">
    <loc xlink:type="locator" xlink:label="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:href="simecb-20211231.xsd#simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Revenue" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Revenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_Revenue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CostOfSales"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_CostOfSales" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossProfit" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GrossProfit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_GrossProfit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdministrativeExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdministrativeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_AdministrativeExpense" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherOperatingIncomeExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherOperatingIncomeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_OtherOperatingIncomeExpense" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromInterest" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RevenueFromInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_RevenueFromInterest" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_InterestExpense" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_ProfitLossBeforeTax" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_ProfitLoss" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ComprehensiveLossForTheYearAbstract" xlink:href="simecb-20211231.xsd#simecb_ComprehensiveLossForTheYearAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="simecb_ComprehensiveLossForTheYearAbstract" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ComprehensiveLossForTheYearAbstract" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ComprehensiveLossForTheYearAbstract" xlink:to="ifrs-full_OtherComprehensiveIncome" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ComprehensiveLossForTheYearAbstract" xlink:to="ifrs-full_ComprehensiveIncome" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ComprehensiveLossForTheYearAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NoncontrollingInterest1" xlink:href="simecb-20211231.xsd#simecb_NoncontrollingInterest1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ComprehensiveLossForTheYearAbstract" xlink:to="simecb_NoncontrollingInterest1" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ComprehensiveIncomeLossAttributableToAbstract" xlink:href="simecb-20211231.xsd#simecb_ComprehensiveIncomeLossAttributableToAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="simecb_ComprehensiveIncomeLossAttributableToAbstract" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ControllingInterest1" xlink:href="simecb-20211231.xsd#simecb_ControllingInterest1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ComprehensiveIncomeLossAttributableToAbstract" xlink:to="simecb_ControllingInterest1" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ComprehensiveIncomeLossAttributableToAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ComprehensiveIncomelossForTheYear" xlink:href="simecb-20211231.xsd#simecb_ComprehensiveIncomelossForTheYear"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="simecb_ComprehensiveIncomelossForTheYear" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageShares" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_WeightedAverageShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ComprehensiveIncomelossForTheYear" xlink:to="ifrs-full_WeightedAverageShares" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BasicEarningsLossPerShare" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BasicEarningsLossPerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ComprehensiveIncomelossForTheYear" xlink:to="ifrs-full_BasicEarningsLossPerShare" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ShareholdersEquityType2or3">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfChangesInEquityLineItems"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityTable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfChangesInEquityTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_StatementOfChangesInEquityTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_ComponentsOfEquityAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_EquityMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_EquityMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IssuedCapitalMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="ifrs-full_IssuedCapitalMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionalPaidinCapitalMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdditionalPaidinCapitalMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="ifrs-full_AdditionalPaidinCapitalMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarningsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RetainedEarningsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="ifrs-full_RetainedEarningsMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserveMember" xlink:href="simecb-20211231.xsd#simecb_RepurchaseOfOwnCapitalStockReserveMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="simecb_RepurchaseOfOwnCapitalStockReserveMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember" xlink:href="simecb-20211231.xsd#simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalControllingInterestMember" xlink:href="simecb-20211231.xsd#simecb_TotalControllingInterestMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="simecb_TotalControllingInterestMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterestsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncontrollingInterestsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="ifrs-full_NoncontrollingInterestsMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Equity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_Equity" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PaymentsToAcquireOrRedeemEntitysShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DividendsPaidClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:to="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_ComprehensiveIncome" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ConsolidatedCashFlow0">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForReconcileProfitLossAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DepreciationAndAmortisationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_DepreciationAndAmortisationExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForProvisions" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForProvisions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForProvisions" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForInterestIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForInterestIncome" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForInterestExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForInterestExpense" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxAmount" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="simecb_IncomeTaxAmount" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:href="simecb-20211231.xsd#simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:href="simecb-20211231.xsd#simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" xlink:href="simecb-20211231.xsd#simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" xlink:href="simecb-20211231.xsd#simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DecreaseIncreaseInOtherNoncurrentAssets" xlink:href="simecb-20211231.xsd#simecb_DecreaseIncreaseInOtherNoncurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="simecb_DecreaseIncreaseInOtherNoncurrentAssets" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestReceivedClassifiedAsInvestingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestReceivedClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_InterestReceivedClassifiedAsInvestingActivities" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PaymentsToAcquireOrRedeemEntitysShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DividendPaid" xlink:href="simecb-20211231.xsd#simecb_DividendPaid"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="simecb_DividendPaid" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_InterestExpense1" xlink:href="simecb-20211231.xsd#simecb_InterestExpense1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="simecb_InterestExpense1" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_CashAndCashEquivalents" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/NatureofBusiness">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfNatureOfBusinessExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNatureOfBusinessExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract" xlink:to="simecb_DisclosureOfNatureOfBusinessExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/SignificantEvents">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYet">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract" xlink:to="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract" xlink:to="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/TradeReceivablesNet">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/RecoverableTaxes">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfRecoverableTaxesExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfRecoverableTaxesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract" xlink:to="simecb_DisclosureOfRecoverableTaxesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/Inventories">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfInventoriesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfInventoriesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInventoriesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfInventoriesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfInventoriesTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfInventoriesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/PropertyPlantandEquipment">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/IntangibleandOtherLongTermAssets">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfIntangibleAssetsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfIntangibleAssetsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfIntangibleAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfIntangibleAssetsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ShortTermDebt">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfBorrowingsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfBorrowingsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfBorrowingsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfBorrowingsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfBorrowingsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/EmployeeBenefits">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfEmployeeBenefitsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/IncomeTaxes">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfIncomeTaxTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfIncomeTaxTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfIncomeTaxExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfIncomeTaxTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfIncomeTaxExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/StockholdersEquity">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/NonControllingInterest">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfNonControllingInterestsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNonControllingInterestsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfNonControllingInterestsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfRelatedPartyTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfRelatedPartyTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfRelatedPartyExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfRelatedPartyTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfRelatedPartyExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNature">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/OtherIncomeExpensesNet">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/FinancialInstruments">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/FinancialInformationbySegments">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" xlink:to="ifrs-full_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/Contingencies">
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesLineItems" xlink:href="simecb-20211231.xsd#simecb_ContingenciesLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesTable" xlink:href="simecb-20211231.xsd#simecb_ContingenciesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_ContingenciesLineItems" xlink:to="simecb_ContingenciesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfContingentLiabilitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesLineItems" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/Commitments">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfCommitmentsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfCommitmentsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfCommitmentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfCommitmentsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfCommitmentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/SubsequentEvents">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ConsolidatedFinancialStatementsIssuance">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfSeparateFinancialStatementsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfSeparateFinancialStatementsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfSeparateFinancialStatementsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/AccountingPoliciesByPolicy">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock" xlink:href="simecb-20211231.xsd#simecb_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="simecb_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCostOfSalesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfCostOfSalesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DisclosureOfCostOfSalesExplanatory" order="23" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfSubsidiariesTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfSubsidiariesTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" xlink:to="simecb_ScheduleOfSubsidiariesTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" xlink:to="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract" xlink:to="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/TradeReceivablesNetTables">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfAgeOfReceivablesPastDueTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAgeOfReceivablesPastDueTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" xlink:to="simecb_ScheduleOfAgeOfReceivablesPastDueTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" xlink:to="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/RecoverableTaxesTables">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract" xlink:to="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/InventoriesTables">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfInventoriesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfInventoriesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfInventoriesTextBlockAbstract" xlink:to="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/PropertyPlantandEquipmentTables">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" xlink:to="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfIntangibleAssetsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfIntangibleAssetsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfIntangibleAssetsTextBlockAbstract" xlink:to="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfIntangibleAssetsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:to="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/EmployeeBenefitsTables">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:to="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:to="simecb_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/IncomeTaxesTables">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfIncomeTaxTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfIncomeTaxTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfIncomeTaxTextBlockAbstract" xlink:to="simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfIncomeTaxTextBlockAbstract" xlink:to="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfIncomeTaxTextBlockAbstract" xlink:to="simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfIncomeTaxTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/StockholdersEquityTables">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EarningsPerShareExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EarningsPerShareExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract" xlink:to="ifrs-full_EarningsPerShareExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/NonControllingInterestTables">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfNonControllingInterestsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNonControllingInterestsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfNonControllingInterestsTextBlockAbstract" xlink:to="simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfRelatedPartyTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfRelatedPartyTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfRelatedPartyTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfRelatedPartyTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/OtherIncomeExpensesNetTables">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfOtherIncomeexpensesNetTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfOtherIncomeexpensesNetTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract" xlink:to="simecb_ScheduleOfOtherIncomeexpensesNetTableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/FinancialInstrumentsTables">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock" xlink:href="simecb-20211231.xsd#simecb_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" xlink:to="simecb_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" xlink:to="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/FinancialInformationbySegmentsTables">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfFinancialInformationBySegmentsTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfFinancialInformationBySegmentsTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" xlink:to="simecb_ScheduleOfFinancialInformationBySegmentsTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfProductsAndServicesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfProductsAndServicesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" xlink:to="ifrs-full_DisclosureOfProductsAndServicesExplanatory" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGeographicalAreasExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfGeographicalAreasExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" xlink:to="ifrs-full_DisclosureOfGeographicalAreasExplanatory" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofsubsidiariesTable">
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForSubsidiariesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_EntitysTotalForSubsidiariesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForSubsidiariesMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForSubsidiariesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_EntitysTotalForSubsidiariesMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries1Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries1Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries1Member" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries2Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries2Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries2Member" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries3Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries3Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries3Member" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries4Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries4Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries4Member" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries5Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries5Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries5Member" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries6Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries6Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries6Member" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries7Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries7Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries7Member" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries8Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries8Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries8Member" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries9Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries9Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries9Member" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries10Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries10Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries10Member" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries11Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries11Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries11Member" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries12Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries12Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries12Member" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries13Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries13Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries13Member" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries14Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries14Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries14Member" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries15Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries15Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries15Member" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries16Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries16Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries16Member" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries17Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries17Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries17Member" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries18Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries18Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries18Member" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries19Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries19Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries19Member" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries20Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries20Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries20Member" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries21Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries21Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries21Member" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries22Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries22Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries22Member" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries23Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries23Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries23Member" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries24Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries24Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries24Member" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries25Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries25Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries25Member" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries26Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries26Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries26Member" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries27Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries27Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries27Member" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries28Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries28Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries28Member" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries29Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries29Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries29Member" order="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries30Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries30Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries30Member" order="29" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries31Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries31Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries31Member" order="30" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries41Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries41Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries41Member" order="31" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries32Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries32Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries32Member" order="32" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries33Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries33Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries33Member" order="33" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries34Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries34Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries34Member" order="34" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries35Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries35Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries35Member" order="35" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries36Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries36Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries36Member" order="36" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries37Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries37Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries37Member" order="37" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries38Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries38Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_Subsidiaries38Member" order="38" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember" xlink:href="simecb-20211231.xsd#simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember" order="39" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProportionOfOwnershipInterestInSubsidiary"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofrelevantexchangeratesusedTable">
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NonadjustingEventsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NonadjustingEventsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NonadjustingEventMember" xlink:href="simecb-20211231.xsd#simecb_NonadjustingEventMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NonadjustingEventsMember" xlink:to="simecb_NonadjustingEventMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClosingForeignExchangeRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClosingForeignExchangeRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems" xlink:to="ifrs-full_ClosingForeignExchangeRate" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AverageForeignExchangeRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AverageForeignExchangeRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems" xlink:to="ifrs-full_AverageForeignExchangeRate" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable">
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable" xlink:to="ifrs-full_RangeAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangesMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BottomOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangesMember" xlink:to="ifrs-full_BottomOfRangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TopOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangesMember" xlink:to="ifrs-full_TopOfRangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BuildingsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BuildingsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_BuildingsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MachineryMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_MachineryMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_MachineryMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_VehiclesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_VehiclesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_VehiclesMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FurnitureMixturesComputerMember" xlink:href="simecb-20211231.xsd#simecb_FurnitureMixturesComputerMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="simecb_FurnitureMixturesComputerMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment" xlink:href="simecb-20211231.xsd#simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems" xlink:to="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofcashandcashequivalentsTable">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfCashAndCashEquivalentsAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfCashAndCashEquivalentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCashAndCashEquivalentsAbstract" xlink:to="ifrs-full_OtherCashAndCashEquivalents" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCashAndCashEquivalentsAbstract" xlink:to="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCashAndCashEquivalentsAbstract" xlink:to="ifrs-full_CashEquivalents" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofageofnetreceivablesthatarepastdueTable">
    <loc xlink:type="locator" xlink:label="simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems" xlink:href="simecb-20211231.xsd#simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable" xlink:href="simecb-20211231.xsd#simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems" xlink:to="simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfFinancialAssetsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable" xlink:to="ifrs-full_ClassesOfFinancialAssetsAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinancialAssetsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinancialAssetsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:to="ifrs-full_FinancialAssetsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinancialAssetsMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinancialAssetsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:to="ifrs-full_FinancialAssetsMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TradeReceivablesMember3060DaysMember" xlink:href="simecb-20211231.xsd#simecb_TradeReceivablesMember3060DaysMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_FinancialAssetsMember" xlink:to="simecb_TradeReceivablesMember3060DaysMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TradeReceivablesMember6190DaysMember" xlink:href="simecb-20211231.xsd#simecb_TradeReceivablesMember6190DaysMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_FinancialAssetsMember" xlink:to="simecb_TradeReceivablesMember6190DaysMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TradeReceivablesMember91DaysMember" xlink:href="simecb-20211231.xsd#simecb_TradeReceivablesMember91DaysMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_FinancialAssetsMember" xlink:to="simecb_TradeReceivablesMember91DaysMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems" xlink:to="ifrs-full_FinancialAssets" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofallowancefordoubtfulaccountsTable">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAllowanceForDoubtfulAccountsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" xlink:href="simecb-20211231.xsd#simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofrecoverabletaxesTable">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfRecoverableTaxesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfRecoverableTaxesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ValueAddedTaxReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ValueAddedTaxReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfRecoverableTaxesAbstract" xlink:to="ifrs-full_ValueAddedTaxReceivables" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTax" xlink:href="simecb-20211231.xsd#simecb_IncomeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfRecoverableTaxesAbstract" xlink:to="simecb_IncomeTax" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherAssetsRecoverable" xlink:href="simecb-20211231.xsd#simecb_OtherAssetsRecoverable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfRecoverableTaxesAbstract" xlink:to="simecb_OtherAssetsRecoverable" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfRecoverableTaxesAbstract" xlink:to="ifrs-full_TradeAndOtherReceivables" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinishedGoods" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinishedGoods"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ifrs-full_FinishedGoods" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WorkInProgress" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_WorkInProgress"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ifrs-full_WorkInProgress" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherInventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ifrs-full_OtherInventories" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SpareParts" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_SpareParts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ifrs-full_SpareParts" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentInventoriesInTransit" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentInventoriesInTransit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ifrs-full_CurrentInventoriesInTransit" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Inventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Inventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ifrs-full_Inventories" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CokeAmount" xlink:href="simecb-20211231.xsd#simecb_CokeAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="simecb_CokeAmount" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_SparePartsNoncurrent" xlink:href="simecb-20211231.xsd#simecb_SparePartsNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="simecb_SparePartsNoncurrent" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RollersAmount" xlink:href="simecb-20211231.xsd#simecb_RollersAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="simecb_RollersAmount" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FinishedGoodsNonCurrent" xlink:href="simecb-20211231.xsd#simecb_FinishedGoodsNonCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="simecb_FinishedGoodsNonCurrent" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_GrossNoncurrentInventories" xlink:href="simecb-20211231.xsd#simecb_GrossNoncurrentInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="simecb_GrossNoncurrentInventories" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" xlink:href="simecb-20211231.xsd#simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentInventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ifrs-full_NoncurrentInventories" order="13" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable">
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems" xlink:to="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_CarryingAmountMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_CarryingAmountMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LandMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LandMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_LandMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LandAndBuildingsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LandAndBuildingsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_LandAndBuildingsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MachineryMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_MachineryMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_MachineryMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_VehiclesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_VehiclesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_VehiclesMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FurnitureMixturesComputerMember" xlink:href="simecb-20211231.xsd#simecb_FurnitureMixturesComputerMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="simecb_FurnitureMixturesComputerMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConstructionInProgressMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ConstructionInProgressMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_ConstructionInProgressMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossCarryingAmountMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GrossCarryingAmountMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CarryingAmountMember" xlink:to="ifrs-full_GrossCarryingAmountMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherPropertyPlantAndEquipments" xlink:href="simecb-20211231.xsd#simecb_OtherPropertyPlantAndEquipments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems" xlink:to="simecb_OtherPropertyPlantAndEquipments" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmountOfReclassificationsOrChangesInPresentation" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AmountOfReclassificationsOrChangesInPresentation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems" xlink:to="ifrs-full_AmountOfReclassificationsOrChangesInPresentation" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable">
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems" xlink:to="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_CarryingAmountMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_CarryingAmountMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BuildingsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BuildingsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_BuildingsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MachineryMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_MachineryMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_MachineryMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_VehiclesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_VehiclesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_VehiclesMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FurnitureMixturesComputerMember" xlink:href="simecb-20211231.xsd#simecb_FurnitureMixturesComputerMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="simecb_FurnitureMixturesComputerMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AccumulatedDepreciationAndAmortisationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CarryingAmountMember" xlink:to="ifrs-full_AccumulatedDepreciationAndAmortisationMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherPropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems" xlink:to="ifrs-full_OtherPropertyPlantAndEquipment" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DepreciationExpense1" xlink:href="simecb-20211231.xsd#simecb_DepreciationExpense1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems" xlink:to="simecb_DepreciationExpense1" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable">
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems" xlink:to="simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LandMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LandMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_LandMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BuildingsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BuildingsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_BuildingsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MachineryMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_MachineryMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_MachineryMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_VehiclesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_VehiclesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_VehiclesMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FurnitureMixturesComputerMember" xlink:href="simecb-20211231.xsd#simecb_FurnitureMixturesComputerMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="simecb_FurnitureMixturesComputerMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConstructionInProgressMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ConstructionInProgressMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_ConstructionInProgressMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantAndEquipment1" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantAndEquipment1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems" xlink:to="simecb_PropertyPlantAndEquipment1" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofBalancesTable">
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems" xlink:to="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwillMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwillMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwillMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicTradeMarkMember" xlink:href="simecb-20211231.xsd#simecb_RepublicTradeMarkMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="simecb_RepublicTradeMarkMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CustomersListMember" xlink:href="simecb-20211231.xsd#simecb_CustomersListMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="simecb_CustomersListMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicMember" xlink:href="simecb-20211231.xsd#simecb_RepublicMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="simecb_RepublicMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CustomersListOneMember" xlink:href="simecb-20211231.xsd#simecb_CustomersListOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="simecb_CustomersListOneMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_San42TrademarkMember" xlink:href="simecb-20211231.xsd#simecb_San42TrademarkMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="simecb_San42TrademarkMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GoodwillMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GoodwillMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="ifrs-full_GoodwillMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_GrupoSanMember" xlink:href="simecb-20211231.xsd#simecb_GrupoSanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="simecb_GrupoSanMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalMember" xlink:href="simecb-20211231.xsd#simecb_TotalMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="simecb_TotalMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherAssetsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherAssetsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="ifrs-full_OtherAssetsMember" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_KobeTechContractMember" xlink:href="simecb-20211231.xsd#simecb_KobeTechContractMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="simecb_KobeTechContractMember" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossCarryingAmountMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GrossCarryingAmountMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="ifrs-full_GrossCarryingAmountMember" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginalValueNet" xlink:href="simecb-20211231.xsd#simecb_OriginalValueNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems" xlink:to="simecb_OriginalValueNet" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AccumulatedAmortization" xlink:href="simecb-20211231.xsd#simecb_AccumulatedAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems" xlink:to="simecb_AccumulatedAmortization" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AmortizationPeriodyears" xlink:href="simecb-20211231.xsd#simecb_AmortizationPeriodyears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems" xlink:to="simecb_AmortizationPeriodyears" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable">
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems" xlink:to="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_CarryingAmountMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_CarryingAmountMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginalValueMember" xlink:href="simecb-20211231.xsd#simecb_OriginalValueMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CarryingAmountMember" xlink:to="simecb_OriginalValueMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AccumulatedAmortizationMember" xlink:href="simecb-20211231.xsd#simecb_AccumulatedAmortizationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CarryingAmountMember" xlink:to="simecb_AccumulatedAmortizationMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleAssetsOtherThanGoodwillBalance" xlink:href="simecb-20211231.xsd#simecb_IntangibleAssetsOtherThanGoodwillBalance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems" xlink:to="simecb_IntangibleAssetsOtherThanGoodwillBalance" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:href="simecb-20211231.xsd#simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems" xlink:to="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CancellationsAmount" xlink:href="simecb-20211231.xsd#simecb_CancellationsAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems" xlink:to="simecb_CancellationsAmount" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofaccountspayabletradeandotheraccruedliabilitiesTable">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherPayablesToTradeSuppliers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract" xlink:to="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherAccruedLiabilities" xlink:href="simecb-20211231.xsd#simecb_OtherAccruedLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract" xlink:to="simecb_OtherAccruedLiabilities" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities" xlink:href="simecb-20211231.xsd#simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract" xlink:to="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofmainactuarialhypothesisusedintheactuarialcomputationsTable">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ActuarialAssumptionOfDiscountRates"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRates" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxRateEffectFromChangeInTaxRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TaxRateEffectFromChangeInTaxRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract" xlink:to="ifrs-full_TaxRateEffectFromChangeInTaxRate" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable">
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSra0v1v3kFWrn3fdXgqxw5lYGpcVqDocIV9SS9Qu9iWktRDD/RmNbs5Mj/Qju/DKbACNBFlxmDWdRfu5XzXIFPwlkDppf/gPEG1+cYa31fp0LxXEXMErnS2yybKyGAJXA4V4KB6QTRG8/BUAGC3DoXdmxBlfZG0kT9959mYD9Dgnvg7V6p5VhmPi5FZoaiE+MbVG8ndFZH/1S5y0JqbuISyl] CSR-->
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems" xlink:to="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable" xlink:to="ifrs-full_DefinedBenefitPlansAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsLiabilityMember" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsLiabilityMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_EmployeeBenefitsLiabilityMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RetirementBenefitsMember" xlink:href="simecb-20211231.xsd#simecb_RetirementBenefitsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DefinedBenefitPlansMember" xlink:to="simecb_RetirementBenefitsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TerminationBenefitsMember" xlink:href="simecb-20211231.xsd#simecb_TerminationBenefitsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DefinedBenefitPlansMember" xlink:to="simecb_TerminationBenefitsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems" xlink:to="ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PlusNonVestedBenefitsObligation" xlink:href="simecb-20211231.xsd#simecb_PlusNonVestedBenefitsObligation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems" xlink:to="simecb_PlusNonVestedBenefitsObligation" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitObligationAtPresentValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LiabilityAssetOfDefinedBenefitPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems" xlink:to="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable">
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems" xlink:to="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable" xlink:to="ifrs-full_DefinedBenefitPlansAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NetCostMember" xlink:href="simecb-20211231.xsd#simecb_NetCostMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_NetCostMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RetirementBenefitsMember" xlink:href="simecb-20211231.xsd#simecb_RetirementBenefitsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DefinedBenefitPlansMember" xlink:to="simecb_RetirementBenefitsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TerminationBenefitsMember" xlink:href="simecb-20211231.xsd#simecb_TerminationBenefitsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DefinedBenefitPlansMember" xlink:to="simecb_TerminationBenefitsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentServiceCostDefinedBenefitPlans" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentServiceCostDefinedBenefitPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems" xlink:to="ifrs-full_CurrentServiceCostDefinedBenefitPlans" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems" xlink:to="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastServiceCostDefinedBenefitPlans" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PastServiceCostDefinedBenefitPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems" xlink:to="ifrs-full_PastServiceCostDefinedBenefitPlans" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NetCostForThePeriod" xlink:href="simecb-20211231.xsd#simecb_NetCostForThePeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems" xlink:to="simecb_NetCostForThePeriod" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ValueAbstract" xlink:href="simecb-20211231.xsd#simecb_ValueAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract" xlink:to="simecb_ValueAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DefinedBenefitObligationAtPresentValues" xlink:href="simecb-20211231.xsd#simecb_DefinedBenefitObligationAtPresentValues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ValueAbstract" xlink:to="simecb_DefinedBenefitObligationAtPresentValues" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ValueAbstract" xlink:to="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ValueAbstract" xlink:to="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestRevenueExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestRevenueExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ValueAbstract" xlink:to="ifrs-full_InterestRevenueExpense" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DefinedBenefitsCosts" xlink:href="simecb-20211231.xsd#simecb_DefinedBenefitsCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ValueAbstract" xlink:to="simecb_DefinedBenefitsCosts" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ValueAbstract" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_InitialProfitandLossEmployeeBenefits" xlink:href="simecb-20211231.xsd#simecb_InitialProfitandLossEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ValueAbstract" xlink:to="simecb_InitialProfitandLossEmployeeBenefits" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NetCostsForThePeriod" xlink:href="simecb-20211231.xsd#simecb_NetCostsForThePeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ValueAbstract" xlink:to="simecb_NetCostsForThePeriod" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PaidBenefits" xlink:href="simecb-20211231.xsd#simecb_PaidBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ValueAbstract" xlink:to="simecb_PaidBenefits" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ValueAbstract" xlink:to="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FinaIProfitandLossEmployeeBenefits" xlink:href="simecb-20211231.xsd#simecb_FinaIProfitandLossEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ValueAbstract" xlink:to="simecb_FinaIProfitandLossEmployeeBenefits" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DefinedBenefitsObligationsDBO" xlink:href="simecb-20211231.xsd#simecb_DefinedBenefitsObligationsDBO"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ValueAbstract" xlink:to="simecb_DefinedBenefitsObligationsDBO" order="11" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofincometaxchargedcreditedTable">
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems" xlink:to="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CountryOfDomicileMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CountryOfDomicileMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasMember" xlink:to="ifrs-full_CountryOfDomicileMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ForeignCountriesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ForeignCountriesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasMember" xlink:to="ifrs-full_ForeignCountriesMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofincometaxexpensebenefitTable">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_ExpectedBenefitTaxExpense" xlink:href="simecb-20211231.xsd#simecb_ExpectedBenefitTaxExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract" xlink:to="simecb_ExpectedBenefitTaxExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IncreaseDecreaseInInflationEffectsNet" xlink:href="simecb-20211231.xsd#simecb_IncreaseDecreaseInInflationEffectsNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract" xlink:to="simecb_IncreaseDecreaseInInflationEffectsNet" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxEffectFromChangeInTaxRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TaxEffectFromChangeInTaxRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract" xlink:to="ifrs-full_TaxEffectFromChangeInTaxRate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" xlink:href="simecb-20211231.xsd#simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract" xlink:to="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract" xlink:to="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:to="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ApplicableTaxRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ApplicableTaxRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract" xlink:to="ifrs-full_ApplicableTaxRate" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable">
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems" xlink:to="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateOneMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="simecb_OriginDateOneMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateTwoMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateTwoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="simecb_OriginDateTwoMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateThreeMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateThreeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="simecb_OriginDateThreeMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateFourMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateFourMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="simecb_OriginDateFourMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateFiveMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateFiveMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="simecb_OriginDateFiveMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateSixMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateSixMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="simecb_OriginDateSixMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateSevenMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateSevenMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="simecb_OriginDateSevenMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateEightMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateEightMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="simecb_OriginDateEightMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateNineMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateNineMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="simecb_OriginDateNineMember" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDate" xlink:href="simecb-20211231.xsd#simecb_OriginDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems" xlink:to="simecb_OriginDate" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems" xlink:to="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TaxLossesAvailable" xlink:href="simecb-20211231.xsd#simecb_TaxLossesAvailable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems" xlink:to="simecb_TaxLossesAvailable" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable">
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems" xlink:to="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AllowanceForCreditLossesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AllowanceForCreditLossesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="ifrs-full_AllowanceForCreditLossesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AdvancesFromCustomersMember" xlink:href="simecb-20211231.xsd#simecb_AdvancesFromCustomersMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="simecb_AdvancesFromCustomersMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherPropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="ifrs-full_OtherPropertyPlantAndEquipmentMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleAssetsFromGrupoSanMember" xlink:href="simecb-20211231.xsd#simecb_IntangibleAssetsFromGrupoSanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="simecb_IntangibleAssetsFromGrupoSanMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MiscellaneousOtherProvisionsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_MiscellaneousOtherProvisionsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="ifrs-full_MiscellaneousOtherProvisionsMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PrepaidExpensesMember" xlink:href="simecb-20211231.xsd#simecb_PrepaidExpensesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="simecb_PrepaidExpensesMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DeferredTaxAssetGross" xlink:href="simecb-20211231.xsd#simecb_DeferredTaxAssetGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems" xlink:to="simecb_DeferredTaxAssetGross" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DeferredTaxAssetGross" xlink:to="ifrs-full_DeferredTaxAssets" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DeferredTaxLiabilityGross" xlink:href="simecb-20211231.xsd#simecb_DeferredTaxLiabilityGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems" xlink:to="simecb_DeferredTaxLiabilityGross" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems" xlink:to="ifrs-full_DeferredTaxLiabilities" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetDeferredTaxLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NetDeferredTaxLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems" xlink:to="ifrs-full_NetDeferredTaxLiabilities" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofcommonstockTable">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfCommonStockAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfCommonStockAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_FixedCapitalShares" xlink:href="simecb-20211231.xsd#simecb_FixedCapitalShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCommonStockAbstract" xlink:to="simecb_FixedCapitalShares" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FixedCapitalAmount" xlink:href="simecb-20211231.xsd#simecb_FixedCapitalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCommonStockAbstract" xlink:to="simecb_FixedCapitalAmount" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_VariableCapitalShares" xlink:href="simecb-20211231.xsd#simecb_VariableCapitalShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCommonStockAbstract" xlink:to="simecb_VariableCapitalShares" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_VariableCapitalAmount" xlink:href="simecb-20211231.xsd#simecb_VariableCapitalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCommonStockAbstract" xlink:to="simecb_VariableCapitalAmount" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ShareCapitalShares" xlink:href="simecb-20211231.xsd#simecb_ShareCapitalShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCommonStockAbstract" xlink:to="simecb_ShareCapitalShares" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ShareCapitalAmount" xlink:href="simecb-20211231.xsd#simecb_ShareCapitalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCommonStockAbstract" xlink:to="simecb_ShareCapitalAmount" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_EffectOfRestatementAmount" xlink:href="simecb-20211231.xsd#simecb_EffectOfRestatementAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCommonStockAbstract" xlink:to="simecb_EffectOfRestatementAmount" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesAuthorised" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NumberOfSharesAuthorised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCommonStockAbstract" xlink:to="ifrs-full_NumberOfSharesAuthorised" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_SharesAmount" xlink:href="simecb-20211231.xsd#simecb_SharesAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfCommonStockAbstract" xlink:to="simecb_SharesAmount" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofreconciliationofthenumberofsharesoutstandingTable">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesOutstanding" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NumberOfSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract" xlink:to="ifrs-full_NumberOfSharesOutstanding" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract" xlink:to="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofcontrollingandnoncontrollinginterestTable">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfControllingAndNonControllingInterestAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfControllingAndNonControllingInterestAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfControllingAndNonControllingInterestAbstract" xlink:to="ifrs-full_NoncontrollingInterests" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossAttributableToNoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfControllingAndNonControllingInterestAbstract" xlink:to="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries" xlink:href="simecb-20211231.xsd#simecb_ShareOfTranslationEffectsOfForeignSubsidiaries"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfControllingAndNonControllingInterestAbstract" xlink:to="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleoftransactionswithrelatedpartiesTable">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfTransactionsWithRelatedPartiesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfTransactionsWithRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_HoldingCompanyAbstract" xlink:href="simecb-20211231.xsd#simecb_HoldingCompanyAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfTransactionsWithRelatedPartiesAbstract" xlink:to="simecb_HoldingCompanyAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_HoldingCompanyAbstract" xlink:to="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ManagementStaffAbstract" xlink:href="simecb-20211231.xsd#simecb_ManagementStaffAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfTransactionsWithRelatedPartiesAbstract" xlink:to="simecb_ManagementStaffAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AdministrativeServicesExpenditures" xlink:href="simecb-20211231.xsd#simecb_AdministrativeServicesExpenditures"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ManagementStaffAbstract" xlink:to="simecb_AdministrativeServicesExpenditures" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherRelatedPartiesAbstract" xlink:href="simecb-20211231.xsd#simecb_OtherRelatedPartiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfTransactionsWithRelatedPartiesAbstract" xlink:to="simecb_OtherRelatedPartiesAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_OtherRelatedPartiesAbstract" xlink:to="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchasesOfGoodsRelatedPartyTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_OtherRelatedPartiesAbstract" xlink:to="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_OtherRelatedPartiesAbstract" xlink:to="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable">
    <loc xlink:type="locator" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems" xlink:href="simecb-20211231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable" xlink:href="simecb-20211231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems" xlink:to="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasChSabdecvTwoMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasChSabdecvTwoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_IndustriasChSabdecvTwoMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CaLaminadoraVistaHermosaSadecvMember" xlink:href="simecb-20211231.xsd#simecb_CaLaminadoraVistaHermosaSadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_CaLaminadoraVistaHermosaSadecvMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CiaTubosYPerfilesMonterreySadecvMember" xlink:href="simecb-20211231.xsd#simecb_CiaTubosYPerfilesMonterreySadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_CiaTubosYPerfilesMonterreySadecvMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraPerfilesSigosaSadecvMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraPerfilesSigosaSadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_OperadoraPerfilesSigosaSadecvMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraConstrualcoSadecvMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraConstrualcoSadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_OperadoraConstrualcoSadecvMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AcerosYLaminadosSigosaSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_AcerosYLaminadosSigosaSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_AcerosYLaminadosSigosaSADeCVMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ArrendadoraNorteDeMatamorosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_ArrendadoraNorteDeMatamorosSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_ArrendadoraNorteDeMatamorosSADeCVMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraIndustrialdeHerramientasSadecvMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraIndustrialdeHerramientasSadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_OperadoraIndustrialdeHerramientasSadecvMember" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_JoistDelGolfoSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_JoistDelGolfoSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_JoistDelGolfoSADeCVMember" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FerrovisaSAinDollarsMember" xlink:href="simecb-20211231.xsd#simecb_FerrovisaSAinDollarsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_FerrovisaSAinDollarsMember" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_SigosaAcerosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_SigosaAcerosSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_SigosaAcerosSADeCVMember" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_SiderrgicosDelGolfoSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_SiderrgicosDelGolfoSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_SiderrgicosDelGolfoSADeCVMember" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PerfilesComercialesSigosaSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_PerfilesComercialesSigosaSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_PerfilesComercialesSigosaSADeCVMember" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PytsaIndustrialDeMexicoSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_PytsaIndustrialDeMexicoSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_PytsaIndustrialDeMexicoSADeCVMember" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AcerosyLaminadosSigosaSadecvMember" xlink:href="simecb-20211231.xsd#simecb_AcerosyLaminadosSigosaSadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_AcerosyLaminadosSigosaSadecvMember" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OthersMember" xlink:href="simecb-20211231.xsd#simecb_OthersMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_OthersMember" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasCHSABDeCVMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasCHSABDeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_IndustriasCHSABDeCVMember" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasCHSABDeCVinDollarsMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasCHSABDeCVinDollarsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_IndustriasCHSABDeCVinDollarsMember" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PerfilesComercialesSigosaSADeCVinDollarsMember" xlink:href="simecb-20211231.xsd#simecb_PerfilesComercialesSigosaSADeCVinDollarsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_PerfilesComercialesSigosaSADeCVinDollarsMember" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasChSabdecvOneMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasChSabdecvOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_IndustriasChSabdecvOneMember" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PerfilesComecialesSigosaSadecvMember" xlink:href="simecb-20211231.xsd#simecb_PerfilesComecialesSigosaSadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_PerfilesComecialesSigosaSadecvMember" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_HoldingProtelSadecvMember" xlink:href="simecb-20211231.xsd#simecb_HoldingProtelSadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_HoldingProtelSadecvMember" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CompaiaLaminadoraVistaHermosaSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_CompaiaLaminadoraVistaHermosaSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_CompaiaLaminadoraVistaHermosaSADeCVMember" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraPytsaIndustrialSadecvMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraPytsaIndustrialSadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_OperadoraPytsaIndustrialSadecvMember" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ComercializadoraSIGOSASadecvMember" xlink:href="simecb-20211231.xsd#simecb_ComercializadoraSIGOSASadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_ComercializadoraSIGOSASadecvMember" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CompaiaManufactureraDeTubosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_CompaiaManufactureraDeTubosSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_CompaiaManufactureraDeTubosSADeCVMember" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CaMexicanaDePerfilesYTubosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_CaMexicanaDePerfilesYTubosSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_CaMexicanaDePerfilesYTubosSADeCVMember" order="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasProcarsaSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasProcarsaSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_IndustriasProcarsaSADeCVMember" order="29" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FerrovisaSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_FerrovisaSADeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_FerrovisaSADeCVMember" order="30" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ShortTermAbstract" xlink:href="simecb-20211231.xsd#simecb_ShortTermAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems" xlink:to="simecb_ShortTermAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AccountsReceivableAbstract" xlink:href="simecb-20211231.xsd#simecb_AccountsReceivableAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ShortTermAbstract" xlink:to="simecb_AccountsReceivableAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalShortTerm" xlink:href="simecb-20211231.xsd#simecb_TotalShortTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_AccountsReceivableAbstract" xlink:to="simecb_TotalShortTerm" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_LongTermAbstract" xlink:href="simecb-20211231.xsd#simecb_LongTermAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems" xlink:to="simecb_LongTermAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AccountsReceivableAbstract0" xlink:href="simecb-20211231.xsd#simecb_AccountsReceivableAbstract0"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_LongTermAbstract" xlink:to="simecb_AccountsReceivableAbstract0" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermDeposits" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LongtermDeposits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_AccountsReceivableAbstract0" xlink:to="ifrs-full_LongtermDeposits" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_LoansToRelatedPartiesAbstract" xlink:href="simecb-20211231.xsd#simecb_LoansToRelatedPartiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems" xlink:to="simecb_LoansToRelatedPartiesAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalLoansToRelatedPartiesinDollars" xlink:href="simecb-20211231.xsd#simecb_TotalLoansToRelatedPartiesinDollars"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_LoansToRelatedPartiesAbstract" xlink:to="simecb_TotalLoansToRelatedPartiesinDollars" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalLongterm" xlink:href="simecb-20211231.xsd#simecb_TotalLongterm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_LoansToRelatedPartiesAbstract" xlink:to="simecb_TotalLongterm" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AccountsPayableAbstract" xlink:href="simecb-20211231.xsd#simecb_AccountsPayableAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems" xlink:to="simecb_AccountsPayableAbstract" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_AccountsPayableAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable">
    <loc xlink:type="locator" xlink:label="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems" xlink:href="simecb-20211231.xsd#simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable" xlink:href="simecb-20211231.xsd#simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems" xlink:to="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProductsAndServicesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable" xlink:to="ifrs-full_ProductsAndServicesAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProductsAndServicesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProductsAndServicesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RawMaterialsAndConsumablesMember" xlink:href="simecb-20211231.xsd#simecb_RawMaterialsAndConsumablesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_RawMaterialsAndConsumablesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ElectricalEnergyMember" xlink:href="simecb-20211231.xsd#simecb_ElectricalEnergyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_ElectricalEnergyMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FerroalloysMember" xlink:href="simecb-20211231.xsd#simecb_FerroalloysMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_FerroalloysMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RefractoriesMember" xlink:href="simecb-20211231.xsd#simecb_RefractoriesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_RefractoriesMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OxygenMember" xlink:href="simecb-20211231.xsd#simecb_OxygenMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_OxygenMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ElectrodesMember" xlink:href="simecb-20211231.xsd#simecb_ElectrodesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_ElectrodesMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_GasAndFuelsMember" xlink:href="simecb-20211231.xsd#simecb_GasAndFuelsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_GasAndFuelsMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_LaborMember" xlink:href="simecb-20211231.xsd#simecb_LaborMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_LaborMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OperationMaterialsMember" xlink:href="simecb-20211231.xsd#simecb_OperationMaterialsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_OperationMaterialsMember" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DepreciationAndAmortizationMember" xlink:href="simecb-20211231.xsd#simecb_DepreciationAndAmortizationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_DepreciationAndAmortizationMember" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_MaintenancesMember" xlink:href="simecb-20211231.xsd#simecb_MaintenancesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_MaintenancesMember" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherExpensesMember" xlink:href="simecb-20211231.xsd#simecb_OtherExpensesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_OtherExpensesMember" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CostOfSalesAndExpenses" xlink:href="simecb-20211231.xsd#simecb_CostOfSalesAndExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems" xlink:to="simecb_CostOfSalesAndExpenses" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CostOfSalesAdministrativeExpenses" xlink:href="simecb-20211231.xsd#simecb_CostOfSalesAdministrativeExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems" xlink:to="simecb_CostOfSalesAdministrativeExpenses" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AdministrativeExpensesinDollars" xlink:href="simecb-20211231.xsd#simecb_AdministrativeExpensesinDollars"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems" xlink:to="simecb_AdministrativeExpensesinDollars" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CostOfSalesAdministrativeExpensesinDollars" xlink:href="simecb-20211231.xsd#simecb_CostOfSalesAdministrativeExpensesinDollars"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems" xlink:to="simecb_CostOfSalesAdministrativeExpensesinDollars" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfOtherIncomeExpensesNetAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_CancellationOfBalances" xlink:href="simecb-20211231.xsd#simecb_CancellationOfBalances"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="simecb_CancellationOfBalances" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_LandTreatments" xlink:href="simecb-20211231.xsd#simecb_LandTreatments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CancellationOfBalances" xlink:to="simecb_LandTreatments" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AttorneysFees" xlink:href="simecb-20211231.xsd#simecb_AttorneysFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="simecb_AttorneysFees" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherExpenseByFunction" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherExpenseByFunction"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_OtherExpenseByFunction" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_SaleOfScrap" xlink:href="simecb-20211231.xsd#simecb_SaleOfScrap"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="simecb_SaleOfScrap" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RecoveryOfLosses" xlink:href="simecb-20211231.xsd#simecb_RecoveryOfLosses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="simecb_RecoveryOfLosses" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_BrazilTaxBenefits" xlink:href="simecb-20211231.xsd#simecb_BrazilTaxBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="simecb_BrazilTaxBenefits" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_UpdateOfBalancesInFavorInTaxes" xlink:href="simecb-20211231.xsd#simecb_UpdateOfBalancesInFavorInTaxes"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="simecb_UpdateOfBalancesInFavorInTaxes" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AgreementsWithClients" xlink:href="simecb-20211231.xsd#simecb_AgreementsWithClients"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="simecb_AgreementsWithClients" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_OtherIncome" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherIncomeNet" xlink:href="simecb-20211231.xsd#simecb_OtherIncomeNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="simecb_OtherIncomeNet" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherIncomeAndOtherExpensesNet" xlink:href="simecb-20211231.xsd#simecb_OtherIncomeAndOtherExpensesNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="simecb_OtherIncomeAndOtherExpensesNet" order="11" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofbookvalueofthemonetaryassetsandmonetaryliabilitiesdenominatedinforeigncurrencyTable">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_ShortTermAsset" xlink:href="simecb-20211231.xsd#simecb_ShortTermAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract" xlink:to="simecb_ShortTermAsset" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ShortTermsLiabilities" xlink:href="simecb-20211231.xsd#simecb_ShortTermsLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract" xlink:to="simecb_ShortTermsLiabilities" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ShortTermsLiabilities" xlink:to="ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ShortTermsLiabilities" xlink:to="ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofadditionalbanklinesofcreditthatthecompanyhasatitsdisposaltoreduceliquidityriskTable">
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_BankLoansCreditLinesAbstract" xlink:href="simecb-20211231.xsd#simecb_BankLoansCreditLinesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskAbstract" xlink:to="simecb_BankLoansCreditLinesAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DrawnBalances" xlink:href="simecb-20211231.xsd#simecb_DrawnBalances"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_BankLoansCreditLinesAbstract" xlink:to="simecb_DrawnBalances" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_UndrawnBalances" xlink:href="simecb-20211231.xsd#simecb_UndrawnBalances"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_BankLoansCreditLinesAbstract" xlink:to="simecb_UndrawnBalances" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CreditExposure" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CreditExposure"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_BankLoansCreditLinesAbstract" xlink:to="ifrs-full_CreditExposure" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable">
    <loc xlink:type="locator" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_MX" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_MX"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasMember" xlink:to="country_MX" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_US" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_US"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasMember" xlink:to="country_US" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_BR" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_BR"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasMember" xlink:to="country_BR" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_EliminationsBetweenSegmentsMember" xlink:href="simecb-20211231.xsd#simecb_EliminationsBetweenSegmentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasMember" xlink:to="simecb_EliminationsBetweenSegmentsMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherRevenue" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherRevenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_OtherRevenue" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CostOfSales"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_CostOfSales" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossProfit" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GrossProfit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_GrossProfit" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdministrativeExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdministrativeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_AdministrativeExpense" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherIncomeexpensesNet" xlink:href="simecb-20211231.xsd#simecb_OtherIncomeexpensesNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="simecb_OtherIncomeexpensesNet" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_InterestIncome" xlink:href="simecb-20211231.xsd#simecb_InterestIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="simecb_InterestIncome" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_InterestExpenses" xlink:href="simecb-20211231.xsd#simecb_InterestExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="simecb_InterestExpenses" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_ProfitLossBeforeTax" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NetIncomelossForTheYear" xlink:href="simecb-20211231.xsd#simecb_NetIncomelossForTheYear"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="simecb_NetIncomelossForTheYear" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Assets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_Assets" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Liabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Liabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_Liabilities" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" order="15" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofinformationonproductsTable">
    <loc xlink:type="locator" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems" xlink:to="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProductsAndServicesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable" xlink:to="ifrs-full_ProductsAndServicesAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProductsAndServicesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProductsAndServicesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_LightStructuralMember" xlink:href="simecb-20211231.xsd#simecb_LightStructuralMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_LightStructuralMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_StructuralMember" xlink:href="simecb-20211231.xsd#simecb_StructuralMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_StructuralMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_BarsMember" xlink:href="simecb-20211231.xsd#simecb_BarsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_BarsMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RebarMember" xlink:href="simecb-20211231.xsd#simecb_RebarMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_RebarMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FlatRebarMember" xlink:href="simecb-20211231.xsd#simecb_FlatRebarMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_FlatRebarMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_HotRolledBarsMember" xlink:href="simecb-20211231.xsd#simecb_HotRolledBarsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_HotRolledBarsMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ColdDrawnBarsMember" xlink:href="simecb-20211231.xsd#simecb_ColdDrawnBarsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_ColdDrawnBarsMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OthersMember" xlink:href="simecb-20211231.xsd#simecb_OthersMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="simecb_OthersMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromSaleOfGoods" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RevenueFromSaleOfGoods"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems" xlink:to="ifrs-full_RevenueFromSaleOfGoods" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable">
    <loc xlink:type="locator" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems" xlink:to="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_MX" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_MX"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasMember" xlink:to="country_MX" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_US" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_US"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasMember" xlink:to="country_US" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_BR" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_BR"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasMember" xlink:to="country_BR" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_CA" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_CA"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasMember" xlink:to="country_CA" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_LatinAmericaMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_LatinAmericaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasMember" xlink:to="srt_LatinAmericaMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherEuropeAndAsiaMember" xlink:href="simecb-20211231.xsd#simecb_OtherEuropeAndAsiaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasMember" xlink:to="simecb_OtherEuropeAndAsiaMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RevenueProducts" xlink:href="simecb-20211231.xsd#simecb_RevenueProducts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems" xlink:to="simecb_RevenueProducts" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/NatureofBusinessDetails">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_StockExchangeTerm" xlink:href="simecb-20211231.xsd#simecb_StockExchangeTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract" xlink:to="simecb_StockExchangeTerm" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/SignificantEventsDetails">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityInterestsOfAcquirer" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityInterestsOfAcquirer"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract" xlink:to="ifrs-full_EquityInterestsOfAcquirer" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYetDetails">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsInterestRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BorrowingsInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract" xlink:to="ifrs-full_BorrowingsInterestRate" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails">
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForSubsidiariesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_EntitysTotalForSubsidiariesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForSubsidiariesMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForSubsidiariesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_EntitysTotalForSubsidiariesMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" xlink:to="ifrs-full_RangeAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangesMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BottomOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangesMember" xlink:to="ifrs-full_BottomOfRangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TopOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangesMember" xlink:to="ifrs-full_TopOfRangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" xlink:href="simecb-20211231.xsd#simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProportionOfOwnershipInterestInSubsidiary"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CokeInventory" xlink:href="simecb-20211231.xsd#simecb_CokeInventory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" xlink:to="simecb_CokeInventory" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CokeInventoryValue" xlink:href="simecb-20211231.xsd#simecb_CokeInventoryValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" xlink:to="simecb_CokeInventoryValue" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AveragePriceOfCokePerMetricTons" xlink:href="simecb-20211231.xsd#simecb_AveragePriceOfCokePerMetricTons"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" xlink:to="simecb_AveragePriceOfCokePerMetricTons" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" xlink:href="simecb-20211231.xsd#simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" xlink:to="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/TradeReceivablesNetDetails">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_TradeReceviablesPercentage" xlink:href="simecb-20211231.xsd#simecb_TradeReceviablesPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" xlink:to="simecb_TradeReceviablesPercentage" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/InventoriesDetails">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfInventoriesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfInventoriesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_CokeInventoryAmount" xlink:href="simecb-20211231.xsd#simecb_CokeInventoryAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfInventoriesTextBlockAbstract" xlink:to="simecb_CokeInventoryAmount" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails">
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentDetailsTable" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_PropertyPlantandEquipmentDetailsLineItems" xlink:to="simecb_PropertyPlantandEquipmentDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_PropertyPlantandEquipmentDetailsTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_CurrencyAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_CurrencyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_PropertyPlantandEquipmentDetailsTable" xlink:to="srt_CurrencyAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_AllCurrenciesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_CurrencyAxis" xlink:to="currency_AllCurrenciesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain_0" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_AllCurrenciesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_CurrencyAxis" xlink:to="currency_AllCurrenciesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_USDMember" xlink:href="simecb-20211231.xsd#simecb_USDMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="currency_AllCurrenciesDomain" xlink:to="simecb_USDMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_LorainOhioFacilityMember" xlink:href="simecb-20211231.xsd#simecb_LorainOhioFacilityMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="simecb_LorainOhioFacilityMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DepreciationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_PropertyPlantandEquipmentDetailsLineItems" xlink:to="ifrs-full_DepreciationExpense" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses" xlink:href="simecb-20211231.xsd#simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_PropertyPlantandEquipmentDetailsLineItems" xlink:to="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_LaborAndCapitalizedIndirectExpenses" xlink:href="simecb-20211231.xsd#simecb_LaborAndCapitalizedIndirectExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_PropertyPlantandEquipmentDetailsLineItems" xlink:to="simecb_LaborAndCapitalizedIndirectExpenses" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConstructionInProgress" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ConstructionInProgress"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_PropertyPlantandEquipmentDetailsLineItems" xlink:to="ifrs-full_ConstructionInProgress" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_PropertyPlantandEquipmentDetailsLineItems" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails">
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsTable" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsLineItems" xlink:to="simecb_IntangibleandOtherLongTermAssetsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsTable" xlink:to="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwillMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsAndGoodwillMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:to="ifrs-full_IntangibleAssetsAndGoodwillMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwillMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsAndGoodwillMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:to="ifrs-full_IntangibleAssetsAndGoodwillMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_San42TrademarkMember" xlink:href="simecb-20211231.xsd#simecb_San42TrademarkMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsAndGoodwillMember" xlink:to="simecb_San42TrademarkMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GoodwillMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GoodwillMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsAndGoodwillMember" xlink:to="ifrs-full_GoodwillMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsLineItems" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsLineItems" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsLineItems" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ShortTermDebtDetails">
    <loc xlink:type="locator" xlink:label="simecb_ShortTermDebtDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_ShortTermDebtDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_ShortTermDebtDetailsTable" xlink:href="simecb-20211231.xsd#simecb_ShortTermDebtDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_ShortTermDebtDetailsLineItems" xlink:to="simecb_ShortTermDebtDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BorrowingsByNameAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_ShortTermDebtDetailsTable" xlink:to="ifrs-full_BorrowingsByNameAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BorrowingsByNameMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BorrowingsByNameMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_CurrencyAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_CurrencyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_ShortTermDebtDetailsTable" xlink:to="srt_CurrencyAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_AllCurrenciesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_CurrencyAxis" xlink:to="currency_AllCurrenciesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain_0" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_AllCurrenciesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_CurrencyAxis" xlink:to="currency_AllCurrenciesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_USDMember" xlink:href="simecb-20211231.xsd#simecb_USDMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="currency_AllCurrenciesDomain" xlink:to="simecb_USDMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_MediumTermNotesOfSimecMember" xlink:href="simecb-20211231.xsd#simecb_MediumTermNotesOfSimecMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsByNameMember" xlink:to="simecb_MediumTermNotesOfSimecMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsInterestRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BorrowingsInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ShortTermDebtDetailsLineItems" xlink:to="ifrs-full_BorrowingsInterestRate" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PrincipalAmountOutstanding" xlink:href="simecb-20211231.xsd#simecb_PrincipalAmountOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ShortTermDebtDetailsLineItems" xlink:to="simecb_PrincipalAmountOutstanding" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/EmployeeBenefitsDetails">
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsDetailsTable" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_EmployeeBenefitsDetailsLineItems" xlink:to="simecb_EmployeeBenefitsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_EmployeeBenefitsDetailsTable" xlink:to="ifrs-full_DefinedBenefitPlansAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicEmployeesMember" xlink:href="simecb-20211231.xsd#simecb_RepublicEmployeesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DefinedBenefitPlansMember" xlink:to="simecb_RepublicEmployeesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_VEBABenefitTrustMember" xlink:href="simecb-20211231.xsd#simecb_VEBABenefitTrustMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DefinedBenefitPlansMember" xlink:to="simecb_VEBABenefitTrustMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicMember" xlink:href="simecb-20211231.xsd#simecb_RepublicMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DefinedBenefitPlansMember" xlink:to="simecb_RepublicMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FourZeroOneKPlansMember" xlink:href="simecb-20211231.xsd#simecb_FourZeroOneKPlansMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DefinedBenefitPlansMember" xlink:to="simecb_FourZeroOneKPlansMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageOfCollectiveBargainingAgreements" xlink:href="simecb-20211231.xsd#simecb_PercentageOfCollectiveBargainingAgreements"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsLineItems" xlink:to="simecb_PercentageOfCollectiveBargainingAgreements" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageShareOfEmployersProfits" xlink:href="simecb-20211231.xsd#simecb_PercentageShareOfEmployersProfits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsLineItems" xlink:to="simecb_PercentageShareOfEmployersProfits" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeProfitSharingAmount" xlink:href="simecb-20211231.xsd#simecb_EmployeeProfitSharingAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsLineItems" xlink:to="simecb_EmployeeProfitSharingAmount" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DeferredContributionPlanPercentage" xlink:href="simecb-20211231.xsd#simecb_DeferredContributionPlanPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsLineItems" xlink:to="simecb_DeferredContributionPlanPercentage" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsLineItems" xlink:to="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsLineItems" xlink:to="ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsLineItems" xlink:to="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsLineItems" xlink:to="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FixedAmountsPerHourForEachCoveredEmployees" xlink:href="simecb-20211231.xsd#simecb_FixedAmountsPerHourForEachCoveredEmployees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsLineItems" xlink:to="simecb_FixedAmountsPerHourForEachCoveredEmployees" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ContributionVestedPercentage" xlink:href="simecb-20211231.xsd#simecb_ContributionVestedPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsLineItems" xlink:to="simecb_ContributionVestedPercentage" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageMatchingContributionForFirstFivePercentage" xlink:href="simecb-20211231.xsd#simecb_PercentageMatchingContributionForFirstFivePercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsLineItems" xlink:to="simecb_PercentageMatchingContributionForFirstFivePercentage" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_LaborAgreementDescription" xlink:href="simecb-20211231.xsd#simecb_LaborAgreementDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsLineItems" xlink:to="simecb_LaborAgreementDescription" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BenefitsPaidOrPayable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BenefitsPaidOrPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_EmployeeBenefitsDetailsLineItems" xlink:to="ifrs-full_BenefitsPaidOrPayable" order="13" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/IncomeTaxesDetails">
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsTable" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_IncomeTaxesDetailsLineItems" xlink:to="simecb_IncomeTaxesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_IncomeTaxesDetailsTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_IncomeTaxesDetailsTable" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_CurrencyAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_CurrencyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_IncomeTaxesDetailsTable" xlink:to="srt_CurrencyAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_AllCurrenciesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_CurrencyAxis" xlink:to="currency_AllCurrenciesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain_0" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_AllCurrenciesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_CurrencyAxis" xlink:to="currency_AllCurrenciesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CountryOfDomicileMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CountryOfDomicileMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasMember" xlink:to="ifrs-full_CountryOfDomicileMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicMember" xlink:href="simecb-20211231.xsd#simecb_RepublicMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasMember" xlink:to="simecb_RepublicMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="currency_BRL" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_BRL"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="currency_AllCurrenciesDomain" xlink:to="currency_BRL" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="currency_MXN" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_MXN"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="currency_AllCurrenciesDomain" xlink:to="currency_MXN" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember" xlink:href="simecb-20211231.xsd#simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease" xlink:href="simecb-20211231.xsd#simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesDetailsLineItems" xlink:to="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ApplicableTaxRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ApplicableTaxRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesDetailsLineItems" xlink:to="ifrs-full_ApplicableTaxRate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesDetailsLineItems" xlink:to="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_IncomeTaxesDetailsLineItems" xlink:to="ifrs-full_ProfitLossBeforeTax" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/StockholdersEquityDetails">
    <loc xlink:type="locator" xlink:label="simecb_StockholdersEquityDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_StockholdersEquityDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_StockholdersEquityDetailsTable" xlink:href="simecb-20211231.xsd#simecb_StockholdersEquityDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_StockholdersEquityDetailsLineItems" xlink:to="simecb_StockholdersEquityDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_StockholdersEquityDetailsTable" xlink:to="ifrs-full_ComponentsOfEquityAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_EquityMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_EquityMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ClassISharesMember" xlink:href="simecb-20211231.xsd#simecb_ClassISharesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="simecb_ClassISharesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ClassIISharesMember" xlink:href="simecb-20211231.xsd#simecb_ClassIISharesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="simecb_ClassIISharesMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_FixedCapitalShares" xlink:href="simecb-20211231.xsd#simecb_FixedCapitalShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_StockholdersEquityDetailsLineItems" xlink:to="simecb_FixedCapitalShares" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageOfLegalReserve" xlink:href="simecb-20211231.xsd#simecb_PercentageOfLegalReserve"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_StockholdersEquityDetailsLineItems" xlink:to="simecb_PercentageOfLegalReserve" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageOfNominalCapital" xlink:href="simecb-20211231.xsd#simecb_PercentageOfNominalCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_StockholdersEquityDetailsLineItems" xlink:to="simecb_PercentageOfNominalCapital" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_StockholdersEquityDetailsLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_StockholdersEquityDetailsLineItems" xlink:to="ifrs-full_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalReserve" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CapitalReserve"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_StockholdersEquityDetailsLineItems" xlink:to="ifrs-full_CapitalReserve" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TreasuryShares" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TreasuryShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_StockholdersEquityDetailsLineItems" xlink:to="ifrs-full_TreasuryShares" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfTreasuryShares" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchaseOfTreasuryShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_StockholdersEquityDetailsLineItems" xlink:to="ifrs-full_PurchaseOfTreasuryShares" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_StockholdersEquityDetailsLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DividendsPaid" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DividendsPaid"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_StockholdersEquityDetailsLineItems" xlink:to="ifrs-full_DividendsPaid" order="10" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/NonControllingInterestDetails">
    <loc xlink:type="locator" xlink:label="simecb_NonControllingInterestDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_NonControllingInterestDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_NonControllingInterestDetailsTable" xlink:href="simecb-20211231.xsd#simecb_NonControllingInterestDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_NonControllingInterestDetailsLineItems" xlink:to="simecb_NonControllingInterestDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_OwnershipAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_NonControllingInterestDetailsTable" xlink:to="srt_OwnershipAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipDomain" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_OwnershipDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipDomain_0" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_OwnershipDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_GrupoSimecSABDeCVMember" xlink:href="simecb-20211231.xsd#simecb_GrupoSimecSABDeCVMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_OwnershipDomain" xlink:to="simecb_GrupoSimecSABDeCVMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PercentageOfVotingEquityInterestsAcquired"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_NonControllingInterestDetailsLineItems" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails">
    <loc xlink:type="locator" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable" xlink:href="simecb-20211231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:to="simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_CurrencyAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_CurrencyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable" xlink:to="srt_CurrencyAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_AllCurrenciesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_CurrencyAxis" xlink:to="currency_AllCurrenciesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain_0" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_AllCurrenciesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_CurrencyAxis" xlink:to="currency_AllCurrenciesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_USDMember" xlink:href="simecb-20211231.xsd#simecb_USDMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="currency_AllCurrenciesDomain" xlink:to="simecb_USDMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasChSabdecvMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasChSabdecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_IndustriasChSabdecvMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasChSabdecvOneMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasChSabdecvOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_IndustriasChSabdecvOneMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PerfilesComercialesSigosaSadecvMember" xlink:href="simecb-20211231.xsd#simecb_PerfilesComercialesSigosaSadecvMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_PerfilesComercialesSigosaSadecvMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpenseOnBankLoansAndOverdrafts" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestExpenseOnBankLoansAndOverdrafts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_InterestExpenseOnBankLoansAndOverdrafts" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Borrowings" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Borrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_Borrowings" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPayable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_InterestPayable" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ValueAddedTaxPayables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ValueAddedTaxPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_ValueAddedTaxPayables" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_BalanceAmount" xlink:href="simecb-20211231.xsd#simecb_BalanceAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:to="simecb_BalanceAmount" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AmountReceived" xlink:href="simecb-20211231.xsd#simecb_AmountReceived"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:to="simecb_AmountReceived" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/FinancialInstrumentsDetails">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="simecb_ConcentrationOfCreditRiskPercentage" xlink:href="simecb-20211231.xsd#simecb_ConcentrationOfCreditRiskPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" xlink:to="simecb_ConcentrationOfCreditRiskPercentage" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ContingenciesDetails">
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_ContingenciesDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesDetailsTable" xlink:href="simecb-20211231.xsd#simecb_ContingenciesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_ContingenciesDetailsLineItems" xlink:to="simecb_ContingenciesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_ContingenciesDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CorrectiveActionConsentAgreementMember" xlink:href="simecb-20211231.xsd#simecb_CorrectiveActionConsentAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_CorrectiveActionConsentAgreementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_InternationalCourtOfArbitrationMember" xlink:href="simecb-20211231.xsd#simecb_InternationalCourtOfArbitrationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_InternationalCourtOfArbitrationMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ObligatedAmountPaidDescription" xlink:href="simecb-20211231.xsd#simecb_ObligatedAmountPaidDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesDetailsLineItems" xlink:to="simecb_ObligatedAmountPaidDescription" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_DispositionOfAStackEstimatedTons" xlink:href="simecb-20211231.xsd#simecb_DispositionOfAStackEstimatedTons"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesDetailsLineItems" xlink:to="simecb_DispositionOfAStackEstimatedTons" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AttorneyGeneralTransactionDescription" xlink:href="simecb-20211231.xsd#simecb_AttorneyGeneralTransactionDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesDetailsLineItems" xlink:to="simecb_AttorneyGeneralTransactionDescription" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AmountOfPenaltyPaid" xlink:href="simecb-20211231.xsd#simecb_AmountOfPenaltyPaid"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesDetailsLineItems" xlink:to="simecb_AmountOfPenaltyPaid" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_EnvironmentalLiabilities" xlink:href="simecb-20211231.xsd#simecb_EnvironmentalLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesDetailsLineItems" xlink:to="simecb_EnvironmentalLiabilities" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease" xlink:href="simecb-20211231.xsd#simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesDetailsLineItems" xlink:to="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_EquipmentToWorkProperlyExpenses" xlink:href="simecb-20211231.xsd#simecb_EquipmentToWorkProperlyExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesDetailsLineItems" xlink:to="simecb_EquipmentToWorkProperlyExpenses" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PaymentsOnSeveralChangesOfDates" xlink:href="simecb-20211231.xsd#simecb_PaymentsOnSeveralChangesOfDates"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesDetailsLineItems" xlink:to="simecb_PaymentsOnSeveralChangesOfDates" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesDetailsLineItems" xlink:to="ifrs-full_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_InterestsExpense" xlink:href="simecb-20211231.xsd#simecb_InterestsExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesDetailsLineItems" xlink:to="simecb_InterestsExpense" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_SaleAndUseTaxAmount" xlink:href="simecb-20211231.xsd#simecb_SaleAndUseTaxAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesDetailsLineItems" xlink:to="simecb_SaleAndUseTaxAmount" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherInterest" xlink:href="simecb-20211231.xsd#simecb_OtherInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesDetailsLineItems" xlink:to="simecb_OtherInterest" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NotificationOfAppraisalCost" xlink:href="simecb-20211231.xsd#simecb_NotificationOfAppraisalCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_ContingenciesDetailsLineItems" xlink:to="simecb_NotificationOfAppraisalCost" order="13" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/CommitmentsDetails">
    <loc xlink:type="locator" xlink:label="simecb_CommitmentsDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_CommitmentsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="simecb_CommitmentsDetailsTable" xlink:href="simecb-20211231.xsd#simecb_CommitmentsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="simecb_CommitmentsDetailsLineItems" xlink:to="simecb_CommitmentsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_CommitmentsDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="simecb_CommitmentsDetailsTable" xlink:to="ifrs-full_RangeAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangesMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BottomOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangesMember" xlink:to="ifrs-full_BottomOfRangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TopOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangesMember" xlink:to="ifrs-full_TopOfRangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CariacicaMember" xlink:href="simecb-20211231.xsd#simecb_CariacicaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_CariacicaMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RolledSteelProductsMember" xlink:href="simecb-20211231.xsd#simecb_RolledSteelProductsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_RolledSteelProductsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_EspritoSantoMember" xlink:href="simecb-20211231.xsd#simecb_EspritoSantoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_EspritoSantoMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ItaunaMember" xlink:href="simecb-20211231.xsd#simecb_ItaunaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_ItaunaMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_NRGCurtailmentSolutionsIncMember" xlink:href="simecb-20211231.xsd#simecb_NRGCurtailmentSolutionsIncMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="simecb_NRGCurtailmentSolutionsIncMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ProductionCapacity" xlink:href="simecb-20211231.xsd#simecb_ProductionCapacity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CommitmentsDetailsLineItems" xlink:to="simecb_ProductionCapacity" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_AreaOfLandUsedForPlant" xlink:href="simecb-20211231.xsd#simecb_AreaOfLandUsedForPlant"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CommitmentsDetailsLineItems" xlink:to="simecb_AreaOfLandUsedForPlant" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RentalExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RentalExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CommitmentsDetailsLineItems" xlink:to="ifrs-full_RentalExpense" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_ContractTerm" xlink:href="simecb-20211231.xsd#simecb_ContractTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CommitmentsDetailsLineItems" xlink:to="simecb_ContractTerm" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_RecognizedIncome" xlink:href="simecb-20211231.xsd#simecb_RecognizedIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CommitmentsDetailsLineItems" xlink:to="simecb_RecognizedIncome" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ContractAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ContractAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CommitmentsDetailsLineItems" xlink:to="ifrs-full_ContractAssets" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PurchaseOfEnergy" xlink:href="simecb-20211231.xsd#simecb_PurchaseOfEnergy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CommitmentsDetailsLineItems" xlink:to="simecb_PurchaseOfEnergy" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_BudgetExpense" xlink:href="simecb-20211231.xsd#simecb_BudgetExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CommitmentsDetailsLineItems" xlink:to="simecb_BudgetExpense" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfPurchasedEnergySold" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CostOfPurchasedEnergySold"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CommitmentsDetailsLineItems" xlink:to="ifrs-full_CostOfPurchasedEnergySold" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CostPrice" xlink:href="simecb-20211231.xsd#simecb_CostPrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CommitmentsDetailsLineItems" xlink:to="simecb_CostPrice" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_InvestingPublicSharesPercentage" xlink:href="simecb-20211231.xsd#simecb_InvestingPublicSharesPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CommitmentsDetailsLineItems" xlink:to="simecb_InvestingPublicSharesPercentage" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_CommitingToPay" xlink:href="simecb-20211231.xsd#simecb_CommitingToPay"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CommitmentsDetailsLineItems" xlink:to="simecb_CommitingToPay" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_CommitmentsDetailsLineItems" xlink:to="ifrs-full_TradeAndOtherPayables" order="13" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/SubsequentEventsDetails">
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract" xlink:to="ifrs-full_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="simecb_PreliminaryTariffRate" xlink:href="simecb-20211231.xsd#simecb_PreliminaryTariffRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract" xlink:to="simecb_PreliminaryTariffRate" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract" xlink:to="ifrs-full_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentInformationLineItems"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentInformationTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentInformationTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressesAddressTypeAxis" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressesAddressTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="dei_DocumentInformationTable" xlink:to="dei_EntityAddressesAddressTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AddressTypeDomain" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AddressTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_EntityAddressesAddressTypeAxis" xlink:to="dei_AddressTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AddressTypeDomain_0" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AddressTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="dei_EntityAddressesAddressTypeAxis" xlink:to="dei_AddressTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_BusinessContactMember" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_BusinessContactMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_AddressTypeDomain" xlink:to="dei_BusinessContactMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityRegistrantName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityRegistrantName" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_TradingSymbol"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_TradingSymbol" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentType"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentType" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CurrentFiscalYearEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CurrentFiscalYearEndDate" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCommonStockSharesOutstanding" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentFlag" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCentralIndexKey"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCentralIndexKey" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCurrentReportingStatus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCurrentReportingStatus" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityVoluntaryFilers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityVoluntaryFilers" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFilerCategory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFilerCategory" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityWellKnownSeasonedIssuer" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentPeriodEndDate" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalYearFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalPeriodFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityEmergingGrowthCompany"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityEmergingGrowthCompany" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityShellCompany"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityShellCompany" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_IcfrAuditorAttestationFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_IcfrAuditorAttestationFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_IcfrAuditorAttestationFlag" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentRegistrationStatement" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentRegistrationStatement"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentRegistrationStatement" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAnnualReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAnnualReport"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentAnnualReport" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentTransitionReport"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentTransitionReport" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentShellCompanyReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentShellCompanyReport"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentShellCompanyReport" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFileNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFileNumber" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationStateCountryCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityIncorporationStateCountryCode" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine1" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine2" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine2"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine2" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCityOrTown"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressCityOrTown" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCountry" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCountry"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressCountry" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressPostalZipCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressPostalZipCode" order="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_ContactPersonnelName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_ContactPersonnelName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_ContactPersonnelName" order="29" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CityAreaCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CityAreaCode" order="30" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_LocalPhoneNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_LocalPhoneNumber" order="31" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_ContactPersonnelEmailAddress" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_ContactPersonnelEmailAddress"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_ContactPersonnelEmailAddress" order="32" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12bTitle"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_Security12bTitle" order="33" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityExchangeName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_SecurityExchangeName" order="34" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityInteractiveDataCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityInteractiveDataCurrent" order="35" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAccountingStandard" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAccountingStandard"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentAccountingStandard" order="36" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorName" order="37" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorLocation" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorLocation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorLocation" order="38" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorFirmId" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorFirmId"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorFirmId" order="39" xbrldt:closed="true"/>
  </definitionLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>11
<FILENAME>simecb-20211231_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Wed May 18 20:46:16 UTC 2022 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel"/>
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel"/>
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel"/>
  <labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <loc xlink:type="locator" xlink:label="dei_EntityAddressesAddressTypeAxis" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressesAddressTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressesAddressTypeAxis_lbl" xml:lang="en-US">Entity Addresses, Address Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressesAddressTypeAxis" xlink:to="dei_EntityAddressesAddressTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfCashFlowsAbstract"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_StatementOfCashFlowsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentAssets"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Assets"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Assets_lbl0" xml:lang="en-US">Total assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentLiabilities"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentLiabilities"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Liabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Liabilities"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Liabilities_lbl0" xml:lang="en-US">Total, liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Equity"/>
    <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&#8217; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_Equity_lbl0" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Equity_lbl1" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAndLiabilities"/>
    <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&#8217; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_EquityAndLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:href="simecb-20211231.xsd#simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract_lbl" xml:lang="en-US">Consolidated Statements of Comprehensive Income (Loss) [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossProfit" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GrossProfit"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_GrossProfit_lbl0" xml:lang="en-US">Gross profit (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfitLossBeforeTax_lbl0" xml:lang="en-US">Income (loss) before income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLossBeforeTax_lbl1" xml:lang="en-US">Subsidiary of tax losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLoss"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncome"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ComprehensiveIncome_lbl0" xml:lang="en-US">Comprehensive income (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_ComprehensiveIncomelossForTheYear" xlink:href="simecb-20211231.xsd#simecb_ComprehensiveIncomelossForTheYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="simecb_ComprehensiveIncomelossForTheYear_lbl" xml:lang="en-US">Comprehensive income (loss) for the year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ComprehensiveIncomelossForTheYear" xlink:to="simecb_ComprehensiveIncomelossForTheYear_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ConsolidatedStatementsOfChangesInStockholdersEquityAbstract" xlink:href="simecb-20211231.xsd#simecb_ConsolidatedStatementsOfChangesInStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ConsolidatedStatementsOfChangesInStockholdersEquityAbstract_lbl" xml:lang="en-US">Consolidated Statements of Changes in Stockholders&apos; Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ConsolidatedStatementsOfChangesInStockholdersEquityAbstract" xlink:to="simecb_ConsolidatedStatementsOfChangesInStockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComponentsOfEquityAxis_lbl" xml:lang="en-US">Components of equity [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_ComponentsOfEquityAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash flows used in financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_lbl" xml:lang="en-US">Increase (decrease) in cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashAndCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_CashAndCashEquivalents_lbl" xml:lang="en-US">Cash and cash equivalents at beginning of year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_CashAndCashEquivalents_lbl0" xml:lang="en-US">Cash and cash equivalents at end of year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract_lbl" xml:lang="en-US">Disclosure Of Nature Of Business Explanatory [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract" xlink:to="simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract_lbl" xml:lang="en-US">Disclosure of non-adjusting events after reporting period [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract" xlink:to="simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract_lbl" xml:lang="en-US">Application of New and Amended Standards and Interpretations and Standards Not In Force Yet [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract" xlink:to="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract_lbl" xml:lang="en-US">Disclosure of basis of preparation of financial statements [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" xlink:to="simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfSubsidiariesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfSubsidiariesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfSubsidiariesAbstract_lbl" xml:lang="en-US">Schedule of subsidiaries [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfSubsidiariesAbstract" xlink:to="simecb_ScheduleOfSubsidiariesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfRelevantExchangeRatesUsedAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfRelevantExchangeRatesUsedAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfRelevantExchangeRatesUsedAbstract_lbl" xml:lang="en-US">Schedule of relevant exchange rates used [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfRelevantExchangeRatesUsedAbstract" xlink:to="simecb_ScheduleOfRelevantExchangeRatesUsedAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfEstimatedUsefulLivesOfAssetsAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfEstimatedUsefulLivesOfAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfEstimatedUsefulLivesOfAssetsAbstract_lbl" xml:lang="en-US">Schedule of estimated useful lives of assets [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfEstimatedUsefulLivesOfAssetsAbstract" xlink:to="simecb_ScheduleOfEstimatedUsefulLivesOfAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangeAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract_lbl" xml:lang="en-US">Disclosure Of Critical Accounting Judgments And Key Sources Of Estimation Explanatory [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract" xlink:to="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract_lbl" xml:lang="en-US">Cash and cash equivalents and other investments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract" xlink:to="simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfCashAndCashEquivalentsAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfCashAndCashEquivalentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfCashAndCashEquivalentsAbstract_lbl" xml:lang="en-US">Schedule of cash and cash equivalents [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfCashAndCashEquivalentsAbstract" xlink:to="simecb_ScheduleOfCashAndCashEquivalentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashEquivalents_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashEquivalents" xlink:to="ifrs-full_CashEquivalents_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashEquivalents_lbl0" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashEquivalents" xlink:to="ifrs-full_CashEquivalents_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract_lbl" xml:lang="en-US">Trade receivables &#8211; Net [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" xlink:to="simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract_lbl" xml:lang="en-US">Schedule of age of net receivables that are past due [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract" xlink:to="simecb_ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfFinancialAssetsAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:to="ifrs-full_ClassesOfFinancialAssetsAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAllowanceForDoubtfulAccountsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfAllowanceForDoubtfulAccountsAbstract_lbl" xml:lang="en-US">Schedule of allowance for doubtful accounts [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="simecb_ScheduleOfAllowanceForDoubtfulAccountsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_lbl0" xml:lang="en-US">Balance at end of year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract_lbl" xml:lang="en-US">Recoverable Taxes [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract" xlink:to="simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfRecoverableTaxesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfRecoverableTaxesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfRecoverableTaxesAbstract_lbl" xml:lang="en-US">Schedule of recoverable taxes [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfRecoverableTaxesAbstract" xlink:to="simecb_ScheduleOfRecoverableTaxesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfInventoriesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfInventoriesTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfInventoriesTextBlockAbstract_lbl" xml:lang="en-US">Disclosure of inventories [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfInventoriesTextBlockAbstract" xlink:to="simecb_DisclosureOfInventoriesTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract_lbl" xml:lang="en-US">Schedule of current inventory and non-current inventory [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract_lbl" xml:lang="en-US">Disclosure of property, plant and equipment [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" xlink:to="simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Schedule of cost of investment property, plant and equipment [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract" xlink:to="simecb_ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherPropertyPlantAndEquipments" xlink:href="simecb-20211231.xsd#simecb_OtherPropertyPlantAndEquipments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="simecb_OtherPropertyPlantAndEquipments_lbl" xml:lang="en-US">Balance at beginning of year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherPropertyPlantAndEquipments" xlink:to="simecb_OtherPropertyPlantAndEquipments_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="simecb_OtherPropertyPlantAndEquipments_lbl0" xml:lang="en-US">Balance at end of year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherPropertyPlantAndEquipments" xlink:to="simecb_OtherPropertyPlantAndEquipments_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Schedule of accumulated depreciation of property, plant and equipment [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract" xlink:to="simecb_ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherPropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_OtherPropertyPlantAndEquipment_lbl" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPropertyPlantAndEquipment" xlink:to="ifrs-full_OtherPropertyPlantAndEquipment_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_OtherPropertyPlantAndEquipment_lbl0" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPropertyPlantAndEquipment" xlink:to="ifrs-full_OtherPropertyPlantAndEquipment_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Schedule of net book value of property, plant and equipment [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract" xlink:to="simecb_ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfIntangibleAssetsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfIntangibleAssetsTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfIntangibleAssetsTextBlockAbstract_lbl" xml:lang="en-US">Disclosure of intangible assets [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfIntangibleAssetsTextBlockAbstract" xlink:to="simecb_DisclosureOfIntangibleAssetsTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfBalancesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfBalancesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfBalancesAbstract_lbl" xml:lang="en-US">Schedule of Balances [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfBalancesAbstract" xlink:to="simecb_ScheduleOfBalancesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract_lbl" xml:lang="en-US">Schedule of Reconciliation Between The Opening and Closing Balances [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract" xlink:to="simecb_ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleAssetsOtherThanGoodwillBalance" xlink:href="simecb-20211231.xsd#simecb_IntangibleAssetsOtherThanGoodwillBalance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" xlink:label="simecb_IntangibleAssetsOtherThanGoodwillBalance_lbl" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleAssetsOtherThanGoodwillBalance" xlink:to="simecb_IntangibleAssetsOtherThanGoodwillBalance_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="simecb_IntangibleAssetsOtherThanGoodwillBalance_lbl0" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleAssetsOtherThanGoodwillBalance" xlink:to="simecb_IntangibleAssetsOtherThanGoodwillBalance_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfBorrowingsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfBorrowingsTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfBorrowingsTextBlockAbstract_lbl" xml:lang="en-US">Disclosure of borrowings [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfBorrowingsTextBlockAbstract" xlink:to="simecb_DisclosureOfBorrowingsTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract_lbl" xml:lang="en-US">Accounts payable trade and other accrued liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:to="simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract_lbl" xml:lang="en-US">Schedule of accounts payable trade and other accrued liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract" xlink:to="simecb_ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract_lbl" xml:lang="en-US">Disclosure of employee benefits [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:to="simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract_lbl" xml:lang="en-US">Schedule of main actuarial hypothesis used in the actuarial computations [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract" xlink:to="simecb_ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfEmployeeBenefitsLiabilityAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfEmployeeBenefitsLiabilityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfEmployeeBenefitsLiabilityAbstract_lbl" xml:lang="en-US">Schedule of employee benefits liability [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfEmployeeBenefitsLiabilityAbstract" xlink:to="simecb_ScheduleOfEmployeeBenefitsLiabilityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract_lbl" xml:lang="en-US">Schedule of net cost for the period booked in profit and loss [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract" xlink:to="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract_lbl" xml:lang="en-US">Schedule of DBO amount recorded in the balance sheet [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract" xlink:to="simecb_ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DefinedBenefitObligationAtPresentValues" xlink:href="simecb-20211231.xsd#simecb_DefinedBenefitObligationAtPresentValues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="simecb_DefinedBenefitObligationAtPresentValues_lbl" xml:lang="en-US">DBO present value at January 1st</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitObligationAtPresentValues" xlink:to="simecb_DefinedBenefitObligationAtPresentValues_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="simecb_DefinedBenefitObligationAtPresentValues_lbl0" xml:lang="en-US">DBO present value at December 31st</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitObligationAtPresentValues" xlink:to="simecb_DefinedBenefitObligationAtPresentValues_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfIncomeTaxTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfIncomeTaxTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfIncomeTaxTextBlockAbstract_lbl" xml:lang="en-US">Disclosure of income tax [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfIncomeTaxTextBlockAbstract" xlink:to="simecb_DisclosureOfIncomeTaxTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfIncomeTaxChargedCreditedAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfIncomeTaxChargedCreditedAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfIncomeTaxChargedCreditedAbstract_lbl" xml:lang="en-US">Schedule of income tax charged (credited) [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfIncomeTaxChargedCreditedAbstract" xlink:to="simecb_ScheduleOfIncomeTaxChargedCreditedAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract_lbl" xml:lang="en-US">Schedule of income tax expense (benefit) [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract" xlink:to="simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfTaxLossesPendingOfAmortizeAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfTaxLossesPendingOfAmortizeAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfTaxLossesPendingOfAmortizeAbstract_lbl" xml:lang="en-US">Schedule of tax losses pending of amortize [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfTaxLossesPendingOfAmortizeAbstract" xlink:to="simecb_ScheduleOfTaxLossesPendingOfAmortizeAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDeferredIncomeTaxLiabilityAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDeferredIncomeTaxLiabilityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfDeferredIncomeTaxLiabilityAbstract_lbl" xml:lang="en-US">Schedule of deferred income tax liability [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfDeferredIncomeTaxLiabilityAbstract" xlink:to="simecb_ScheduleOfDeferredIncomeTaxLiabilityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract_lbl" xml:lang="en-US">Disclosure of investments accounted for using equity method [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract" xlink:to="simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfCommonStockAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfCommonStockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfCommonStockAbstract_lbl" xml:lang="en-US">Schedule of common stock [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfCommonStockAbstract" xlink:to="simecb_ScheduleOfCommonStockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract_lbl" xml:lang="en-US">Schedule of reconciliation of the number of shares outstanding [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract" xlink:to="simecb_ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesOutstanding" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NumberOfSharesOutstanding"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_NumberOfSharesOutstanding_lbl0" xml:lang="en-US">Shares outstanding at yearend</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfNonControllingInterestsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNonControllingInterestsTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfNonControllingInterestsTextBlockAbstract_lbl" xml:lang="en-US">Disclosure of non-controlling interests [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfNonControllingInterestsTextBlockAbstract" xlink:to="simecb_DisclosureOfNonControllingInterestsTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfControllingAndNonControllingInterestAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfControllingAndNonControllingInterestAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfControllingAndNonControllingInterestAbstract_lbl" xml:lang="en-US">Schedule of controlling and non-controlling interest [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfControllingAndNonControllingInterestAbstract" xlink:to="simecb_ScheduleOfControllingAndNonControllingInterestAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncontrollingInterests"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_NoncontrollingInterests_lbl" xml:lang="en-US">Balance at beginning of year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterests" xlink:to="ifrs-full_NoncontrollingInterests_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_NoncontrollingInterests_lbl0" xml:lang="en-US">Balance at the end of the year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterests" xlink:to="ifrs-full_NoncontrollingInterests_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncontrollingInterests_lbl1" xml:lang="en-US">Non-controlling interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterests" xlink:to="ifrs-full_NoncontrollingInterests_lbl1"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfRelatedPartyTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfRelatedPartyTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfRelatedPartyTextBlockAbstract_lbl" xml:lang="en-US">Disclosure of related party [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfRelatedPartyTextBlockAbstract" xlink:to="simecb_DisclosureOfRelatedPartyTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfTransactionsWithRelatedPartiesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfTransactionsWithRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfTransactionsWithRelatedPartiesAbstract_lbl" xml:lang="en-US">Schedule of transactions with related parties [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfTransactionsWithRelatedPartiesAbstract" xlink:to="simecb_ScheduleOfTransactionsWithRelatedPartiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract_lbl" xml:lang="en-US">Schedule of balances receivable from and payable to related parties [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract" xlink:to="simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract_lbl" xml:lang="en-US">Cost of sales and expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract" xlink:to="simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfCostOfSalesAndAdministrationExpensesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfCostOfSalesAndAdministrationExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfCostOfSalesAndAdministrationExpensesAbstract_lbl" xml:lang="en-US">Schedule of cost of sales and administration expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfCostOfSalesAndAdministrationExpensesAbstract" xlink:to="simecb_ScheduleOfCostOfSalesAndAdministrationExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProductsAndServicesAxis"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract_lbl" xml:lang="en-US">Disclosure of other operating income (expense) [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract" xlink:to="simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfOtherIncomeExpensesNetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfOtherIncomeExpensesNetAbstract_lbl" xml:lang="en-US">Schedule of other income (expenses) net [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="simecb_ScheduleOfOtherIncomeExpensesNetAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract_lbl" xml:lang="en-US">Financial instruments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" xlink:to="simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract_lbl" xml:lang="en-US">Schedule of book value of the monetary assets and monetary liabilities denominated in foreign currency [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract" xlink:to="simecb_ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskAbstract_lbl" xml:lang="en-US">Schedule of additional bank lines of credit that the company has at its disposal to reduce liquidity risk [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskAbstract" xlink:to="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems_lbl" xml:lang="en-US">Disclosure of fair value measurement of assets [line items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" xlink:to="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfFinancialInformationBySegmentsAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfFinancialInformationBySegmentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfFinancialInformationBySegmentsAbstract_lbl" xml:lang="en-US">Schedule of financial information by segments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfFinancialInformationBySegmentsAbstract" xlink:to="simecb_ScheduleOfFinancialInformationBySegmentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfInformationOnProductsAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfInformationOnProductsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfInformationOnProductsAbstract_lbl" xml:lang="en-US">Schedule of information on products [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfInformationOnProductsAbstract" xlink:to="simecb_ScheduleOfInformationOnProductsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfInformationAboutGeographicalAreasAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfInformationAboutGeographicalAreasAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfInformationAboutGeographicalAreasAbstract_lbl" xml:lang="en-US">Schedule of information about geographical areas [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfInformationAboutGeographicalAreasAbstract" xlink:to="simecb_ScheduleOfInformationAboutGeographicalAreasAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfContingentLiabilitiesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfContingentLiabilitiesTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfContingentLiabilitiesTextBlockAbstract_lbl" xml:lang="en-US">Disclosure of contingent liabilities [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfContingentLiabilitiesTextBlockAbstract" xlink:to="simecb_DisclosureOfContingentLiabilitiesTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfCommitmentsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfCommitmentsTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfCommitmentsTextBlockAbstract_lbl" xml:lang="en-US">Disclosure of commitments [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfCommitmentsTextBlockAbstract" xlink:to="simecb_DisclosureOfCommitmentsTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract_lbl" xml:lang="en-US">Disclosure of events after reporting period [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract" xlink:to="simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfSeparateFinancialStatementsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfSeparateFinancialStatementsTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfSeparateFinancialStatementsTextBlockAbstract_lbl" xml:lang="en-US">Disclosure of separate financial statements [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfSeparateFinancialStatementsTextBlockAbstract" xlink:to="simecb_DisclosureOfSeparateFinancialStatementsTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentType"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentRegistrationStatement" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentRegistrationStatement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAnnualReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAnnualReport"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CurrentFiscalYearEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalYearFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentTransitionReport"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentShellCompanyReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentShellCompanyReport"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFileNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityRegistrantName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationStateCountryCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine2" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCityOrTown"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCountry" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCountry"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressPostalZipCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_ContactPersonnelName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_ContactPersonnelName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_ContactPersonnelName_lbl" xml:lang="en-US">Contact Personnel Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_ContactPersonnelName" xlink:to="dei_ContactPersonnelName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CityAreaCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_LocalPhoneNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_ContactPersonnelEmailAddress" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_ContactPersonnelEmailAddress"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_ContactPersonnelEmailAddress_lbl" xml:lang="en-US">Contact Personnel Email Address</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_ContactPersonnelEmailAddress" xlink:to="dei_ContactPersonnelEmailAddress_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12bTitle"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_TradingSymbol"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityExchangeName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityVoluntaryFilers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCurrentReportingStatus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityInteractiveDataCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFilerCategory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityEmergingGrowthCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_IcfrAuditorAttestationFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_IcfrAuditorAttestationFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_IcfrAuditorAttestationFlag_lbl" xml:lang="en-US">ICFR Auditor Attestation Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_IcfrAuditorAttestationFlag" xlink:to="dei_IcfrAuditorAttestationFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAccountingStandard" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAccountingStandard"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityShellCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AuditorName_lbl" xml:lang="en-US">Auditor Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorName" xlink:to="dei_AuditorName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorLocation" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorLocation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AuditorLocation_lbl" xml:lang="en-US">Auditor Location</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorLocation" xlink:to="dei_AuditorLocation_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorFirmId" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorFirmId"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AuditorFirmId_lbl" xml:lang="en-US">Auditor Firm ID</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorFirmId" xlink:to="dei_AuditorFirmId_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalPeriodFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCentralIndexKey"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AssetsAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AssetsAbstract_lbl" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_AssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssetsAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentAssetsAbstract_lbl" xml:lang="en-US">Current assets:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTradeReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTradeReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentTradeReceivables_lbl" xml:lang="en-US">Trade receivables, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTradeReceivables" xlink:to="ifrs-full_CurrentTradeReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties_lbl" xml:lang="en-US">Related parties&#8217; receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxAssetsCurrent" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTaxAssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentTaxAssetsCurrent_lbl" xml:lang="en-US">Recoverable taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxAssetsCurrent" xlink:to="ifrs-full_CurrentTaxAssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCurrentReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCurrentReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherCurrentReceivables_lbl" xml:lang="en-US">Other receivables, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentReceivables" xlink:to="ifrs-full_OtherCurrentReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepaidExpenses" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentPrepaidExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentPrepaidExpenses_lbl" xml:lang="en-US">Prepaid expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPrepaidExpenses" xlink:to="ifrs-full_CurrentPrepaidExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Inventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Inventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Inventories_lbl" xml:lang="en-US">Inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_Inventories_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Inventories_lbl0" xml:lang="en-US">Current Inventories, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_Inventories_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentReceivablesDueFromRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl" xml:lang="en-US">Non-current related parties&#8217; receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_NonCurrentLoansToRelatedParties" xlink:href="simecb-20211231.xsd#simecb_NonCurrentLoansToRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_NonCurrentLoansToRelatedParties_lbl" xml:lang="en-US">Non-current loans to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonCurrentLoansToRelatedParties" xlink:to="simecb_NonCurrentLoansToRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentInventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncurrentInventories_lbl" xml:lang="en-US">Non-current inventory, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentInventories" xlink:to="ifrs-full_NoncurrentInventories_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentInventories_lbl0" xml:lang="en-US">Non-current inventories, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentInventories" xlink:to="ifrs-full_NoncurrentInventories_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_lbl" xml:lang="en-US">Property, plant and equipment, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_lbl0" xml:lang="en-US">Net book value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsAndGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill_lbl" xml:lang="en-US">Intangible assets and other non-current assets, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsAndGoodwill" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAndLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities and stockholders&#8217; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_EquityAndLiabilitiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract_lbl0" xml:lang="en-US">Stockholders&#8217; equity:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_EquityAndLiabilitiesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Current liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ShorttermBorrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ShorttermBorrowings_lbl" xml:lang="en-US">Short-term debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowings" xlink:to="ifrs-full_ShorttermBorrowings_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_lbl" xml:lang="en-US">Accounts payable trade</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_lbl" xml:lang="en-US">Related parties payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_lbl0" xml:lang="en-US">Total accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities_lbl" xml:lang="en-US">Other accrued liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:to="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTaxLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentTaxLiabilities_lbl" xml:lang="en-US">Payable tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxLiabilities" xlink:to="ifrs-full_CurrentTaxLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CurrentIncomeTaxPayable" xlink:href="simecb-20211231.xsd#simecb_CurrentIncomeTaxPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CurrentIncomeTaxPayable_lbl" xml:lang="en-US">Income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CurrentIncomeTaxPayable" xlink:to="simecb_CurrentIncomeTaxPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Non-current liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan_lbl" xml:lang="en-US">Employee benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:to="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxLiabilityAsset" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxLiabilityAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_lbl" xml:lang="en-US">Deferred income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherLiabilities_lbl" xml:lang="en-US">Other liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherLiabilities" xlink:to="ifrs-full_OtherLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesAndCommitments" xlink:href="simecb-20211231.xsd#simecb_ContingenciesAndCommitments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ContingenciesAndCommitments_lbl" xml:lang="en-US">Contingencies and Commitments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingenciesAndCommitments" xlink:to="simecb_ContingenciesAndCommitments_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IssuedCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IssuedCapital_lbl" xml:lang="en-US">Capital stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapital" xlink:to="ifrs-full_IssuedCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionalPaidinCapital" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdditionalPaidinCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdditionalPaidinCapital_lbl" xml:lang="en-US">Additional paid-in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionalPaidinCapital" xlink:to="ifrs-full_AdditionalPaidinCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarnings" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RetainedEarnings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RetainedEarnings_lbl" xml:lang="en-US">Retained earnings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarnings" xlink:to="ifrs-full_RetainedEarnings_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserve" xlink:href="simecb-20211231.xsd#simecb_RepurchaseOfOwnCapitalStockReserve"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserve_lbl" xml:lang="en-US">Repurchase of own capital stock reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalStockReserve" xlink:to="simecb_RepurchaseOfOwnCapitalStockReserve_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiaries" xlink:href="simecb-20211231.xsd#simecb_CumulativeTranslationEffectsInForeignSubsidiaries"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiaries_lbl" xml:lang="en-US">Cumulative effect by translation of foreign subsidiaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CumulativeTranslationEffectsInForeignSubsidiaries" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiaries_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Revenue" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Revenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Revenue_lbl" xml:lang="en-US">Net sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherOperatingIncomeExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherOperatingIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherOperatingIncomeExpense_lbl" xml:lang="en-US">Other income (expense), net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherOperatingIncomeExpense" xlink:to="ifrs-full_OtherOperatingIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromInterest" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RevenueFromInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RevenueFromInterest_lbl" xml:lang="en-US">Interest income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromInterest" xlink:to="ifrs-full_RevenueFromInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_lbl" xml:lang="en-US">Foreign exchange loss, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_lbl0" xml:lang="en-US">Exchange rate gain (loss), net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_ComprehensiveLossForTheYearAbstract" xlink:href="simecb-20211231.xsd#simecb_ComprehensiveLossForTheYearAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ComprehensiveLossForTheYearAbstract_lbl" xml:lang="en-US">Comprehensive (loss) for the year:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ComprehensiveLossForTheYearAbstract" xlink:to="simecb_ComprehensiveLossForTheYearAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_lbl" xml:lang="en-US">Translation effects of foreign subsidiaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_NetIncomeLossAttributableToAbstract" xlink:href="simecb-20211231.xsd#simecb_NetIncomeLossAttributableToAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_NetIncomeLossAttributableToAbstract_lbl" xml:lang="en-US">Net income (loss) attributable to:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NetIncomeLossAttributableToAbstract" xlink:to="simecb_NetIncomeLossAttributableToAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl" xml:lang="en-US">Controlling interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_NoncontrollingInterest1" xlink:href="simecb-20211231.xsd#simecb_NoncontrollingInterest1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_NoncontrollingInterest1_lbl" xml:lang="en-US">Non-controlling interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NoncontrollingInterest1" xlink:to="simecb_NoncontrollingInterest1_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ComprehensiveIncomeLossAttributableToAbstract" xlink:href="simecb-20211231.xsd#simecb_ComprehensiveIncomeLossAttributableToAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ComprehensiveIncomeLossAttributableToAbstract_lbl" xml:lang="en-US">Comprehensive income (loss) attributable to:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ComprehensiveIncomeLossAttributableToAbstract" xlink:to="simecb_ComprehensiveIncomeLossAttributableToAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ControllingInterest1" xlink:href="simecb-20211231.xsd#simecb_ControllingInterest1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ControllingInterest1_lbl" xml:lang="en-US">Controlling interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ControllingInterest1" xlink:to="simecb_ControllingInterest1_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_lbl" xml:lang="en-US">Non-controlling interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomePerShareAbstract" xlink:href="simecb-20211231.xsd#simecb_IncomePerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_IncomePerShareAbstract_lbl" xml:lang="en-US">Income per share:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomePerShareAbstract" xlink:to="simecb_IncomePerShareAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageShares" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_WeightedAverageShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_WeightedAverageShares_lbl" xml:lang="en-US">Weighted average shares outstanding (in thousands of shares) (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageShares" xlink:to="ifrs-full_WeightedAverageShares_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BasicEarningsLossPerShare" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BasicEarningsLossPerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_BasicEarningsLossPerShare_lbl" xml:lang="en-US">Income (loss) per share (controlling interest) (Mexican pesos) (in Pesos per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicEarningsLossPerShare" xlink:to="ifrs-full_BasicEarningsLossPerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Operating activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForReconcileProfitLossAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl" xml:lang="en-US">Adjustments for:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DepreciationAndAmortisationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Depreciation and amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationAndAmortisationExpense" xlink:to="ifrs-full_DepreciationAndAmortisationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_lbl" xml:lang="en-US">Employee benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForProvisions" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForProvisions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForProvisions_lbl" xml:lang="en-US">Allowance for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForProvisions" xlink:to="ifrs-full_AdjustmentsForProvisions_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForInterestExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForInterestExpense_lbl" xml:lang="en-US">Interest expense from financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForInterestExpense" xlink:to="ifrs-full_AdjustmentsForInterestExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains_lbl" xml:lang="en-US">Unrealized foreign exchange loss (gain), net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:to="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxAmount" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_IncomeTaxAmount_lbl" xml:lang="en-US">Income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxAmount" xlink:to="simecb_IncomeTaxAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:href="simecb-20211231.xsd#simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract_lbl" xml:lang="en-US">Changes in operating assets and liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl" xml:lang="en-US">(Increase) / decrease in Trade receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:href="simecb-20211231.xsd#simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_lbl" xml:lang="en-US">Decrease / (increase) in Related parties receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl" xml:lang="en-US">(Increase) / decrease in Inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables_lbl" xml:lang="en-US">(Increase) in Other receivables, recoverable taxes and prepaid expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_lbl" xml:lang="en-US">Increase/ (decrease) in Accounts payable trade</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" xlink:href="simecb-20211231.xsd#simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_lbl" xml:lang="en-US">(Decrease)/increase in Related parties payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" xlink:to="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" xlink:href="simecb-20211231.xsd#simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes_lbl" xml:lang="en-US">(Decrease)/increase in Accounts payable other and accrued liabilities and taxes other than income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Investing activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Collection of loans to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" xlink:to="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestReceivedClassifiedAsInvestingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestReceivedClassifiedAsInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_InterestReceivedClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Interest income collected</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestReceivedClassifiedAsInvestingActivities" xlink:to="ifrs-full_InterestReceivedClassifiedAsInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Financing activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DividendPaid" xlink:href="simecb-20211231.xsd#simecb_DividendPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DividendPaid_lbl" xml:lang="en-US">Dividends paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DividendPaid" xlink:to="simecb_DividendPaid_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_InterestExpense1" xlink:href="simecb-20211231.xsd#simecb_InterestExpense1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_InterestExpense1_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestExpense1" xlink:to="simecb_InterestExpense1_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents_lbl" xml:lang="en-US">Effects of exchange rate changes on the balance of cash and cash equivalents held in foreign currencies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:to="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CostOfSales"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CostOfSales_lbl0" xml:lang="en-US">Cost of sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdministrativeExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdministrativeExpense"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdministrativeExpense" xlink:to="ifrs-full_AdministrativeExpense_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_AdministrativeExpense_lbl0" xml:lang="en-US">Administrative expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdministrativeExpense" xlink:to="ifrs-full_AdministrativeExpense_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestExpense"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpense" xlink:to="ifrs-full_InterestExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense_lbl" xml:lang="en-US">Income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PaymentsToAcquireOrRedeemEntitysShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares_lbl" xml:lang="en-US">Repurchase of own capital stock, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:to="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares_lbl0" xml:lang="en-US">Repurchase and placement of own capital stocks, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:to="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DividendsPaidClassifiedAsFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DividendsPaidClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Dividends paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:to="ifrs-full_DividendsPaidClassifiedAsFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent_lbl" xml:lang="en-US">Net income (loss) for the year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForInterestIncome"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForInterestIncome" xlink:to="ifrs-full_AdjustmentsForInterestIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DecreaseIncreaseInOtherNoncurrentAssets" xlink:href="simecb-20211231.xsd#simecb_DecreaseIncreaseInOtherNoncurrentAssets"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DecreaseIncreaseInOtherNoncurrentAssets" xlink:to="simecb_DecreaseIncreaseInOtherNoncurrentAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_BusinessContactMember" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_BusinessContactMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_BusinessContactMember_lbl" xml:lang="en-US">Business Contact [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_BusinessContactMember" xlink:to="dei_BusinessContactMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="dei_BusinessContactMember_lbl0" xml:lang="en-US">Business Contact</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_BusinessContactMember" xlink:to="dei_BusinessContactMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IssuedCapitalMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IssuedCapitalMember_lbl" xml:lang="en-US">Capital Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapitalMember" xlink:to="ifrs-full_IssuedCapitalMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionalPaidinCapitalMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdditionalPaidinCapitalMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdditionalPaidinCapitalMember_lbl" xml:lang="en-US">Additional paid-in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionalPaidinCapitalMember" xlink:to="ifrs-full_AdditionalPaidinCapitalMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarningsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RetainedEarningsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RetainedEarningsMember_lbl" xml:lang="en-US">Retained earnings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarningsMember" xlink:to="ifrs-full_RetainedEarningsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserveMember" xlink:href="simecb-20211231.xsd#simecb_RepurchaseOfOwnCapitalStockReserveMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserveMember_lbl" xml:lang="en-US">Repurchase of own capital stock reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalStockReserveMember" xlink:to="simecb_RepurchaseOfOwnCapitalStockReserveMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember" xlink:href="simecb-20211231.xsd#simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember_lbl" xml:lang="en-US">Cumulative translation effects in foreign subsidiaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalControllingInterestMember" xlink:href="simecb-20211231.xsd#simecb_TotalControllingInterestMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TotalControllingInterestMember_lbl" xml:lang="en-US">Total controlling interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TotalControllingInterestMember" xlink:to="simecb_TotalControllingInterestMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterestsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncontrollingInterestsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncontrollingInterestsMember_lbl" xml:lang="en-US">Non-controlling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterestsMember" xlink:to="ifrs-full_NoncontrollingInterestsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfNatureOfBusinessExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNatureOfBusinessExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfNatureOfBusinessExplanatory_lbl" xml:lang="en-US">Nature of business</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfNatureOfBusinessExplanatory" xlink:to="simecb_DisclosureOfNatureOfBusinessExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory_lbl" xml:lang="en-US">Significant events</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory" xlink:to="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory_lbl" xml:lang="en-US">Application of new and amended standards and interpretations and standards not in force yet</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory" xlink:to="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_lbl" xml:lang="en-US">Basis of preparation and presentation of the consolidated financial statements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:to="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfSubsidiariesTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfSubsidiariesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ScheduleOfSubsidiariesTableTextBlock_lbl" xml:lang="en-US">Schedule of subsidiaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfSubsidiariesTableTextBlock" xlink:to="simecb_ScheduleOfSubsidiariesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_SubsidiariesEstablishedInMexicoAbstract" xlink:href="simecb-20211231.xsd#simecb_SubsidiariesEstablishedInMexicoAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_SubsidiariesEstablishedInMexicoAbstract_lbl" xml:lang="en-US">Subsidiaries established in Mexico:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SubsidiariesEstablishedInMexicoAbstract" xlink:to="simecb_SubsidiariesEstablishedInMexicoAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProportionOfOwnershipInterestInSubsidiary"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_lbl" xml:lang="en-US">Percentage of equity owned</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_SubsidiariesEstablishedInForeignCountriesAbstract" xlink:href="simecb-20211231.xsd#simecb_SubsidiariesEstablishedInForeignCountriesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_SubsidiariesEstablishedInForeignCountriesAbstract_lbl" xml:lang="en-US">Subsidiaries established in foreign countries:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SubsidiariesEstablishedInForeignCountriesAbstract" xlink:to="simecb_SubsidiariesEstablishedInForeignCountriesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory_lbl" xml:lang="en-US">Schedule of relevant exchange rates used</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" xlink:to="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClosingForeignExchangeRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClosingForeignExchangeRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ClosingForeignExchangeRate_lbl" xml:lang="en-US">Current exchange rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClosingForeignExchangeRate" xlink:to="ifrs-full_ClosingForeignExchangeRate_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AverageForeignExchangeRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AverageForeignExchangeRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AverageForeignExchangeRate_lbl" xml:lang="en-US">Average exchange rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AverageForeignExchangeRate" xlink:to="ifrs-full_AverageForeignExchangeRate_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory_lbl" xml:lang="en-US">Schedule of estimated useful lives of assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment" xlink:href="simecb-20211231.xsd#simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment_lbl" xml:lang="en-US">Estimated useful lives of assets in Years</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment" xlink:to="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory_lbl" xml:lang="en-US">Critical accounting judgments and key sources of estimates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory" xlink:to="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory_lbl" xml:lang="en-US">Cash and cash equivalents and other investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:to="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory_lbl" xml:lang="en-US">Schedule of Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCashAndCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherCashAndCashEquivalents_lbl" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCashAndCashEquivalents" xlink:to="ifrs-full_OtherCashAndCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition_lbl" xml:lang="en-US">Cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:to="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory_lbl" xml:lang="en-US">Trade receivables &#8211; Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:to="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfAgeOfReceivablesPastDueTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAgeOfReceivablesPastDueTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ScheduleOfAgeOfReceivablesPastDueTableTextBlock_lbl" xml:lang="en-US">Schedule of age of net receivables that are past due</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfAgeOfReceivablesPastDueTableTextBlock" xlink:to="simecb_ScheduleOfAgeOfReceivablesPastDueTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinancialAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_FinancialAssets_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssets" xlink:to="ifrs-full_FinancialAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory_lbl" xml:lang="en-US">Schedule of allowance for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Provisions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" xlink:href="simecb-20211231.xsd#simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Cancellation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" xlink:to="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfRecoverableTaxesExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfRecoverableTaxesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfRecoverableTaxesExplanatory_lbl" xml:lang="en-US">Recoverable taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfRecoverableTaxesExplanatory" xlink:to="simecb_DisclosureOfRecoverableTaxesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory_lbl" xml:lang="en-US">Schedule of recoverable taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ValueAddedTaxReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ValueAddedTaxReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ValueAddedTaxReceivables_lbl" xml:lang="en-US">Value Added Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ValueAddedTaxReceivables" xlink:to="ifrs-full_ValueAddedTaxReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTax" xlink:href="simecb-20211231.xsd#simecb_IncomeTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_IncomeTax_lbl" xml:lang="en-US">Income Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTax" xlink:to="simecb_IncomeTax_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherAssetsRecoverable" xlink:href="simecb-20211231.xsd#simecb_OtherAssetsRecoverable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OtherAssetsRecoverable_lbl" xml:lang="en-US">Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAssetsRecoverable" xlink:to="simecb_OtherAssetsRecoverable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherReceivables_lbl" xml:lang="en-US">Total recoverable taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherReceivables" xlink:to="ifrs-full_TradeAndOtherReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInventoriesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfInventoriesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfInventoriesExplanatory_lbl" xml:lang="en-US">Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInventoriesExplanatory" xlink:to="ifrs-full_DisclosureOfInventoriesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory_lbl" xml:lang="en-US">Schedule of current inventory and non-current inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinishedGoods" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinishedGoods"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_FinishedGoods_lbl" xml:lang="en-US">Finished goods</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinishedGoods" xlink:to="ifrs-full_FinishedGoods_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WorkInProgress" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_WorkInProgress"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_WorkInProgress_lbl" xml:lang="en-US">Work-in-process</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WorkInProgress" xlink:to="ifrs-full_WorkInProgress_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherInventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherInventories_lbl" xml:lang="en-US">Billets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherInventories" xlink:to="ifrs-full_OtherInventories_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies_lbl" xml:lang="en-US">Raw materials and supplies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" xlink:to="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SpareParts" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_SpareParts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_SpareParts_lbl" xml:lang="en-US">Materials, spare parts and rollers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SpareParts" xlink:to="ifrs-full_SpareParts_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentInventoriesInTransit" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentInventoriesInTransit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentInventoriesInTransit_lbl" xml:lang="en-US">Materials in-transit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentInventoriesInTransit" xlink:to="ifrs-full_CurrentInventoriesInTransit_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CokeAmount" xlink:href="simecb-20211231.xsd#simecb_CokeAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CokeAmount_lbl" xml:lang="en-US">Coke</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeAmount" xlink:to="simecb_CokeAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_SparePartsNoncurrent" xlink:href="simecb-20211231.xsd#simecb_SparePartsNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_SparePartsNoncurrent_lbl" xml:lang="en-US">Spare parts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SparePartsNoncurrent" xlink:to="simecb_SparePartsNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RollersAmount" xlink:href="simecb-20211231.xsd#simecb_RollersAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_RollersAmount_lbl" xml:lang="en-US">Rollers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RollersAmount" xlink:to="simecb_RollersAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FinishedGoodsNonCurrent" xlink:href="simecb-20211231.xsd#simecb_FinishedGoodsNonCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FinishedGoodsNonCurrent_lbl" xml:lang="en-US">Finished goods</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinishedGoodsNonCurrent" xlink:to="simecb_FinishedGoodsNonCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_GrossNoncurrentInventories" xlink:href="simecb-20211231.xsd#simecb_GrossNoncurrentInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_GrossNoncurrentInventories_lbl" xml:lang="en-US">Long-term inventories, gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrossNoncurrentInventories" xlink:to="simecb_GrossNoncurrentInventories_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" xlink:href="simecb-20211231.xsd#simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_lbl" xml:lang="en-US">Less, valuation allowance at the lower of cost or net realizable value.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" xlink:to="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory_lbl" xml:lang="en-US">Property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_lbl" xml:lang="en-US">Schedule of cost of investment property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_lbl" xml:lang="en-US">Additions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmountOfReclassificationsOrChangesInPresentation" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AmountOfReclassificationsOrChangesInPresentation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AmountOfReclassificationsOrChangesInPresentation_lbl" xml:lang="en-US">Reclassifications</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountOfReclassificationsOrChangesInPresentation" xlink:to="ifrs-full_AmountOfReclassificationsOrChangesInPresentation_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment_lbl" xml:lang="en-US">Conversion adjustments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory_lbl" xml:lang="en-US">Schedule of accumulated depreciation of property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DepreciationExpense1" xlink:href="simecb-20211231.xsd#simecb_DepreciationExpense1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DepreciationExpense1_lbl" xml:lang="en-US">Depreciation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DepreciationExpense1" xlink:to="simecb_DepreciationExpense1_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments_lbl" xml:lang="en-US">Conversion effects</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" xlink:to="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory_lbl" xml:lang="en-US">Schedule of net book value of property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantAndEquipment1" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantAndEquipment1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PropertyPlantAndEquipment1_lbl" xml:lang="en-US">Net book value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyPlantAndEquipment1" xlink:to="simecb_PropertyPlantAndEquipment1_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfIntangibleAssetsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory_lbl" xml:lang="en-US">Intangible and other long-term assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory_lbl" xml:lang="en-US">Schedule of Balances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginalValueNet" xlink:href="simecb-20211231.xsd#simecb_OriginalValueNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OriginalValueNet_lbl" xml:lang="en-US">Original Value net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginalValueNet" xlink:to="simecb_OriginalValueNet_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AmortizationPeriodyears" xlink:href="simecb-20211231.xsd#simecb_AmortizationPeriodyears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AmortizationPeriodyears_lbl" xml:lang="en-US">Amortization period	(years)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmortizationPeriodyears" xlink:to="simecb_AmortizationPeriodyears_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AccumulatedAmortization" xlink:href="simecb-20211231.xsd#simecb_AccumulatedAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AccumulatedAmortization_lbl" xml:lang="en-US">Accumulated amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccumulatedAmortization" xlink:to="simecb_AccumulatedAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_lbl" xml:lang="en-US">Schedule of Reconciliation Between The Opening and Closing Balances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:href="simecb-20211231.xsd#simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Additions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:to="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Adjustment effect of the year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CancellationsAmount" xlink:href="simecb-20211231.xsd#simecb_CancellationsAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CancellationsAmount_lbl" xml:lang="en-US">Cancellations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CancellationsAmount" xlink:to="simecb_CancellationsAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfBorrowingsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory_lbl" xml:lang="en-US">Short-term debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:to="ifrs-full_DisclosureOfBorrowingsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_lbl" xml:lang="en-US">Accounts payable trade and other accrued liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:to="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock_lbl" xml:lang="en-US">Schedule of accounts payable trade and other accrued liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock" xlink:to="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherPayablesToTradeSuppliers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_lbl" xml:lang="en-US">Trade accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:to="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherAccruedLiabilities" xlink:href="simecb-20211231.xsd#simecb_OtherAccruedLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OtherAccruedLiabilities_lbl" xml:lang="en-US">Other accrued liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAccruedLiabilities" xlink:to="simecb_OtherAccruedLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities" xlink:href="simecb-20211231.xsd#simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities_lbl" xml:lang="en-US">Total accounts payable trade and other accrued liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities" xlink:to="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfEmployeeBenefitsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory_lbl" xml:lang="en-US">Employee benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:to="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory_lbl" xml:lang="en-US">Schedule of main actuarial hypothesis used in the actuarial computations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory" xlink:to="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ActuarialAssumptionOfDiscountRates"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl" xml:lang="en-US">Discount rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxRateEffectFromChangeInTaxRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TaxRateEffectFromChangeInTaxRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TaxRateEffectFromChangeInTaxRate_lbl" xml:lang="en-US">Wage increase rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxRateEffectFromChangeInTaxRate" xlink:to="ifrs-full_TaxRateEffectFromChangeInTaxRate_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_lbl" xml:lang="en-US">Rate of salary increase</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory_lbl" xml:lang="en-US">Schedule of DBO amount recorded in the balance sheet</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory" xlink:to="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan_lbl" xml:lang="en-US">Vested benefits Obligation (OBA)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:to="ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PlusNonVestedBenefitsObligation" xlink:href="simecb-20211231.xsd#simecb_PlusNonVestedBenefitsObligation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PlusNonVestedBenefitsObligation_lbl" xml:lang="en-US">Plus, Non-Vested Benefits Obligation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PlusNonVestedBenefitsObligation" xlink:to="simecb_PlusNonVestedBenefitsObligation_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitObligationAtPresentValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue_lbl" xml:lang="en-US">Defined Benefits Obligation.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LiabilityAssetOfDefinedBenefitPlans"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_lbl" xml:lang="en-US">Projected Net Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:to="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock_lbl" xml:lang="en-US">Schedule of DBO amount recorded in the balance sheet</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock" xlink:to="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentServiceCostDefinedBenefitPlans" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentServiceCostDefinedBenefitPlans"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentServiceCostDefinedBenefitPlans_lbl" xml:lang="en-US">Service cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentServiceCostDefinedBenefitPlans" xlink:to="ifrs-full_CurrentServiceCostDefinedBenefitPlans_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans_lbl" xml:lang="en-US">Net interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" xlink:to="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastServiceCostDefinedBenefitPlans" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PastServiceCostDefinedBenefitPlans"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PastServiceCostDefinedBenefitPlans_lbl" xml:lang="en-US">Labor cost of past services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastServiceCostDefinedBenefitPlans" xlink:to="ifrs-full_PastServiceCostDefinedBenefitPlans_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_NetCostForThePeriod" xlink:href="simecb-20211231.xsd#simecb_NetCostForThePeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_NetCostForThePeriod_lbl" xml:lang="en-US">Net Cost for the period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NetCostForThePeriod" xlink:to="simecb_NetCostForThePeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock_lbl" xml:lang="en-US">Schedule of DBO amount recorded in the balance sheet</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock" xlink:to="simecb_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes_lbl" xml:lang="en-US">Defined benefit obligations (DBO) changes in present</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ValueAbstract" xlink:href="simecb-20211231.xsd#simecb_ValueAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ValueAbstract_lbl" xml:lang="en-US">Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ValueAbstract" xlink:to="simecb_ValueAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Past services labor cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Current service labor cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestRevenueExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestRevenueExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_InterestRevenueExpense_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestRevenueExpense" xlink:to="ifrs-full_InterestRevenueExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DefinedBenefitsCosts" xlink:href="simecb-20211231.xsd#simecb_DefinedBenefitsCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DefinedBenefitsCosts_lbl" xml:lang="en-US">Paid benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitsCosts" xlink:to="simecb_DefinedBenefitsCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Actuarial gains and losses in obligations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_InitialProfitandLossEmployeeBenefits" xlink:href="simecb-20211231.xsd#simecb_InitialProfitandLossEmployeeBenefits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_InitialProfitandLossEmployeeBenefits_lbl" xml:lang="en-US">Initial PNL</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InitialProfitandLossEmployeeBenefits" xlink:to="simecb_InitialProfitandLossEmployeeBenefits_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_NetCostsForThePeriod" xlink:href="simecb-20211231.xsd#simecb_NetCostsForThePeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_NetCostsForThePeriod_lbl" xml:lang="en-US">Net cost for the period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NetCostsForThePeriod" xlink:to="simecb_NetCostsForThePeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PaidBenefits" xlink:href="simecb-20211231.xsd#simecb_PaidBenefits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PaidBenefits_lbl" xml:lang="en-US">Paid benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PaidBenefits" xlink:to="simecb_PaidBenefits_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling_lbl" xml:lang="en-US">Previous years effect on profit and loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" xlink:to="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FinaIProfitandLossEmployeeBenefits" xlink:href="simecb-20211231.xsd#simecb_FinaIProfitandLossEmployeeBenefits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FinaIProfitandLossEmployeeBenefits_lbl" xml:lang="en-US">Final PNL</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinaIProfitandLossEmployeeBenefits" xlink:to="simecb_FinaIProfitandLossEmployeeBenefits_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DefinedBenefitsObligationsDBO" xlink:href="simecb-20211231.xsd#simecb_DefinedBenefitsObligationsDBO"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DefinedBenefitsObligationsDBO_lbl" xml:lang="en-US">Defined benefits obligations (DBO)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitsObligationsDBO" xlink:to="simecb_DefinedBenefitsObligationsDBO_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfIncomeTaxExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfIncomeTaxExplanatory_lbl" xml:lang="en-US">Income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:to="ifrs-full_DisclosureOfIncomeTaxExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock_lbl" xml:lang="en-US">Schedule of income tax charged (credited)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock" xlink:to="simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl" xml:lang="en-US">Income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_lbl" xml:lang="en-US">Deferred Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock_lbl" xml:lang="en-US">Schedule of income tax expense (benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock" xlink:to="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ExpectedBenefitTaxExpense" xlink:href="simecb-20211231.xsd#simecb_ExpectedBenefitTaxExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ExpectedBenefitTaxExpense_lbl" xml:lang="en-US">Expected benefit, expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ExpectedBenefitTaxExpense" xlink:to="simecb_ExpectedBenefitTaxExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncreaseDecreaseAsAResultOfAbstract" xlink:href="simecb-20211231.xsd#simecb_IncreaseDecreaseAsAResultOfAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_IncreaseDecreaseAsAResultOfAbstract_lbl" xml:lang="en-US">Increase (decrease) as a result of:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseAsAResultOfAbstract" xlink:to="simecb_IncreaseDecreaseAsAResultOfAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncreaseDecreaseInInflationEffectsNet" xlink:href="simecb-20211231.xsd#simecb_IncreaseDecreaseInInflationEffectsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_IncreaseDecreaseInInflationEffectsNet_lbl" xml:lang="en-US">Inflation effect, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseInInflationEffectsNet" xlink:to="simecb_IncreaseDecreaseInInflationEffectsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxEffectFromChangeInTaxRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TaxEffectFromChangeInTaxRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TaxEffectFromChangeInTaxRate_lbl" xml:lang="en-US">Impact of the nominal rate differences between the USA and Mexico</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxEffectFromChangeInTaxRate" xlink:to="ifrs-full_TaxEffectFromChangeInTaxRate_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" xlink:href="simecb-20211231.xsd#simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers_lbl" xml:lang="en-US">Benefit from utilization of tax loss carry-forwards and others</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" xlink:to="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_lbl" xml:lang="en-US">Others, net (includes permanent items) Income tax expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:to="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses_lbl" xml:lang="en-US">Income tax expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:to="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ApplicableTaxRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ApplicableTaxRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ApplicableTaxRate_lbl" xml:lang="en-US">Effective tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ApplicableTaxRate" xlink:to="ifrs-full_ApplicableTaxRate_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock_lbl" xml:lang="en-US">Schedule of tax losses pending of amortize</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock" xlink:to="simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDate" xlink:href="simecb-20211231.xsd#simecb_OriginDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OriginDate_lbl" xml:lang="en-US">Origin Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate" xlink:to="simecb_OriginDate_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits_lbl" xml:lang="en-US">Expiration Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:to="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits_lbl0" xml:lang="en-US">Expiration period, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:to="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_TaxLossesAvailable" xlink:href="simecb-20211231.xsd#simecb_TaxLossesAvailable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TaxLossesAvailable_lbl" xml:lang="en-US">Tax losses available</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossesAvailable" xlink:to="simecb_TaxLossesAvailable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory_lbl" xml:lang="en-US">Schedule of deferred income tax liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory" xlink:to="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DeferredTaxAssetsAbstract" xlink:href="simecb-20211231.xsd#simecb_DeferredTaxAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DeferredTaxAssetsAbstract_lbl" xml:lang="en-US">Deferred tax assets:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxAssetsAbstract" xlink:to="simecb_DeferredTaxAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DeferredTaxAssetGross" xlink:href="simecb-20211231.xsd#simecb_DeferredTaxAssetGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DeferredTaxAssetGross_lbl" xml:lang="en-US">Deferred tax assets, gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxAssetGross" xlink:to="simecb_DeferredTaxAssetGross_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DeferredTaxAssets_lbl" xml:lang="en-US">Deferred tax assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssets" xlink:to="ifrs-full_DeferredTaxAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxLiabilitiesAbstract_lbl" xml:lang="en-US">Deferred tax liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DeferredTaxLiabilityGross" xlink:href="simecb-20211231.xsd#simecb_DeferredTaxLiabilityGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DeferredTaxLiabilityGross_lbl" xml:lang="en-US">Deferred tax liabilities, gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxLiabilityGross" xlink:to="simecb_DeferredTaxLiabilityGross_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DeferredTaxLiabilities_lbl" xml:lang="en-US">Total deferred liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetDeferredTaxLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NetDeferredTaxLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NetDeferredTaxLiabilities_lbl" xml:lang="en-US">Deferred tax liabilities, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NetDeferredTaxLiabilities" xlink:to="ifrs-full_NetDeferredTaxLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory_lbl" xml:lang="en-US">Stockholders&apos; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:to="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EarningsPerShareExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EarningsPerShareExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_EarningsPerShareExplanatory_lbl" xml:lang="en-US">Schedule of common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EarningsPerShareExplanatory" xlink:to="ifrs-full_EarningsPerShareExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FixedCapitalShares" xlink:href="simecb-20211231.xsd#simecb_FixedCapitalShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FixedCapitalShares_lbl" xml:lang="en-US">Fixed capital shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedCapitalShares" xlink:to="simecb_FixedCapitalShares_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_FixedCapitalShares_lbl0" xml:lang="en-US">Fixed capital, Shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedCapitalShares" xlink:to="simecb_FixedCapitalShares_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_FixedCapitalAmount" xlink:href="simecb-20211231.xsd#simecb_FixedCapitalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FixedCapitalAmount_lbl" xml:lang="en-US">Fixed capital amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedCapitalAmount" xlink:to="simecb_FixedCapitalAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_VariableCapitalShares" xlink:href="simecb-20211231.xsd#simecb_VariableCapitalShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_VariableCapitalShares_lbl" xml:lang="en-US">Variable capital shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VariableCapitalShares" xlink:to="simecb_VariableCapitalShares_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_VariableCapitalAmount" xlink:href="simecb-20211231.xsd#simecb_VariableCapitalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_VariableCapitalAmount_lbl" xml:lang="en-US">Variable capital amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VariableCapitalAmount" xlink:to="simecb_VariableCapitalAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ShareCapitalShares" xlink:href="simecb-20211231.xsd#simecb_ShareCapitalShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ShareCapitalShares_lbl" xml:lang="en-US">Share capital, Shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareCapitalShares" xlink:to="simecb_ShareCapitalShares_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ShareCapitalAmount" xlink:href="simecb-20211231.xsd#simecb_ShareCapitalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ShareCapitalAmount_lbl" xml:lang="en-US">Share capital, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareCapitalAmount" xlink:to="simecb_ShareCapitalAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_EffectOfRestatementAmount" xlink:href="simecb-20211231.xsd#simecb_EffectOfRestatementAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_EffectOfRestatementAmount_lbl" xml:lang="en-US">Effect of restatement amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EffectOfRestatementAmount" xlink:to="simecb_EffectOfRestatementAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesAuthorised" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NumberOfSharesAuthorised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NumberOfSharesAuthorised_lbl" xml:lang="en-US">Total shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesAuthorised" xlink:to="ifrs-full_NumberOfSharesAuthorised_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_SharesAmount" xlink:href="simecb-20211231.xsd#simecb_SharesAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_SharesAmount_lbl" xml:lang="en-US">Total amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SharesAmount" xlink:to="simecb_SharesAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_lbl" xml:lang="en-US">Schedule of reconciliation of the number of shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory" xlink:to="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding_lbl" xml:lang="en-US">Repurchase of capital shares, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" xlink:to="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory_lbl" xml:lang="en-US">Non-controlling interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory" xlink:to="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory_lbl" xml:lang="en-US">Schedule of controlling and non-controlling interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory" xlink:to="simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossAttributableToNoncontrollingInterests"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests_lbl" xml:lang="en-US">Share of profits and losses for the year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:to="ifrs-full_ProfitLossAttributableToNoncontrollingInterests_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries" xlink:href="simecb-20211231.xsd#simecb_ShareOfTranslationEffectsOfForeignSubsidiaries"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries_lbl" xml:lang="en-US">Share of translation effects of foreign subsidiaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries" xlink:to="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfRelatedPartyExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory_lbl" xml:lang="en-US">Transactions and balances with related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:to="ifrs-full_DisclosureOfRelatedPartyExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_lbl" xml:lang="en-US">Schedule of transactions with related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_HoldingCompanyAbstract" xlink:href="simecb-20211231.xsd#simecb_HoldingCompanyAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_HoldingCompanyAbstract_lbl" xml:lang="en-US">Holding company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HoldingCompanyAbstract" xlink:to="simecb_HoldingCompanyAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions_lbl" xml:lang="en-US">Interest income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions" xlink:to="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ManagementStaffAbstract" xlink:href="simecb-20211231.xsd#simecb_ManagementStaffAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ManagementStaffAbstract_lbl" xml:lang="en-US">Management staff</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ManagementStaffAbstract" xlink:to="simecb_ManagementStaffAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AdministrativeServicesExpenditures" xlink:href="simecb-20211231.xsd#simecb_AdministrativeServicesExpenditures"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AdministrativeServicesExpenditures_lbl" xml:lang="en-US">Administrative services expenditures</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdministrativeServicesExpenditures" xlink:to="simecb_AdministrativeServicesExpenditures_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherRelatedPartiesAbstract" xlink:href="simecb-20211231.xsd#simecb_OtherRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OtherRelatedPartiesAbstract_lbl" xml:lang="en-US">Other related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherRelatedPartiesAbstract" xlink:to="simecb_OtherRelatedPartiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions_lbl" xml:lang="en-US">Sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions" xlink:to="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchasesOfGoodsRelatedPartyTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions_lbl" xml:lang="en-US">Purchases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions" xlink:to="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl" xml:lang="en-US">Direct short-term benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:to="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">Schedule of balances receivable from and payable to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ShortTermAbstract" xlink:href="simecb-20211231.xsd#simecb_ShortTermAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ShortTermAbstract_lbl" xml:lang="en-US">Short-term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShortTermAbstract" xlink:to="simecb_ShortTermAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AccountsReceivableAbstract" xlink:href="simecb-20211231.xsd#simecb_AccountsReceivableAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AccountsReceivableAbstract_lbl" xml:lang="en-US">Accounts receivable:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccountsReceivableAbstract" xlink:to="simecb_AccountsReceivableAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalShortTerm" xlink:href="simecb-20211231.xsd#simecb_TotalShortTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TotalShortTerm_lbl" xml:lang="en-US">Total short term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TotalShortTerm" xlink:to="simecb_TotalShortTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_LongTermAbstract" xlink:href="simecb-20211231.xsd#simecb_LongTermAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_LongTermAbstract_lbl" xml:lang="en-US">Long-term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LongTermAbstract" xlink:to="simecb_LongTermAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AccountsReceivableAbstract0" xlink:href="simecb-20211231.xsd#simecb_AccountsReceivableAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AccountsReceivableAbstract0_lbl" xml:lang="en-US">Accounts receivable:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccountsReceivableAbstract0" xlink:to="simecb_AccountsReceivableAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermDeposits" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LongtermDeposits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LongtermDeposits_lbl" xml:lang="en-US">Total long term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermDeposits" xlink:to="ifrs-full_LongtermDeposits_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_LoansToRelatedPartiesAbstract" xlink:href="simecb-20211231.xsd#simecb_LoansToRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_LoansToRelatedPartiesAbstract_lbl" xml:lang="en-US">Loans to related parties:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LoansToRelatedPartiesAbstract" xlink:to="simecb_LoansToRelatedPartiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalLoansToRelatedPartiesinDollars" xlink:href="simecb-20211231.xsd#simecb_TotalLoansToRelatedPartiesinDollars"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TotalLoansToRelatedPartiesinDollars_lbl" xml:lang="en-US">Total loans to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TotalLoansToRelatedPartiesinDollars" xlink:to="simecb_TotalLoansToRelatedPartiesinDollars_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalLongterm" xlink:href="simecb-20211231.xsd#simecb_TotalLongterm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TotalLongterm_lbl" xml:lang="en-US">Total, long-term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TotalLongterm" xlink:to="simecb_TotalLongterm_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AccountsPayableAbstract" xlink:href="simecb-20211231.xsd#simecb_AccountsPayableAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AccountsPayableAbstract_lbl" xml:lang="en-US">Accounts payable:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccountsPayableAbstract" xlink:to="simecb_AccountsPayableAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory_lbl" xml:lang="en-US">Cost of sales and expenses by their nature</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory_lbl" xml:lang="en-US">Schedule of cost of sales and administration expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CostOfSalesAndExpenses" xlink:href="simecb-20211231.xsd#simecb_CostOfSalesAndExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CostOfSalesAndExpenses_lbl" xml:lang="en-US">Cost of sales and expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CostOfSalesAndExpenses" xlink:to="simecb_CostOfSalesAndExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CostOfSalesAdministrativeExpenses" xlink:href="simecb-20211231.xsd#simecb_CostOfSalesAdministrativeExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CostOfSalesAdministrativeExpenses_lbl" xml:lang="en-US">Cost of sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CostOfSalesAdministrativeExpenses" xlink:to="simecb_CostOfSalesAdministrativeExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AdministrativeExpensesinDollars" xlink:href="simecb-20211231.xsd#simecb_AdministrativeExpensesinDollars"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AdministrativeExpensesinDollars_lbl" xml:lang="en-US">Administrative expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdministrativeExpensesinDollars" xlink:to="simecb_AdministrativeExpensesinDollars_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CostOfSalesAdministrativeExpensesinDollars" xlink:href="simecb-20211231.xsd#simecb_CostOfSalesAdministrativeExpensesinDollars"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CostOfSalesAdministrativeExpensesinDollars_lbl" xml:lang="en-US">Cost of sales administrative expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CostOfSalesAdministrativeExpensesinDollars" xlink:to="simecb_CostOfSalesAdministrativeExpensesinDollars_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory_lbl" xml:lang="en-US">Other (income) expenses, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfOtherIncomeexpensesNetTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfOtherIncomeexpensesNetTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ScheduleOfOtherIncomeexpensesNetTableTextBlock_lbl" xml:lang="en-US">Schedule of other income (expenses) net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfOtherIncomeexpensesNetTableTextBlock" xlink:to="simecb_ScheduleOfOtherIncomeexpensesNetTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CancellationOfBalances" xlink:href="simecb-20211231.xsd#simecb_CancellationOfBalances"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CancellationOfBalances_lbl" xml:lang="en-US">Cancellation of balances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CancellationOfBalances" xlink:to="simecb_CancellationOfBalances_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_LandTreatments" xlink:href="simecb-20211231.xsd#simecb_LandTreatments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_LandTreatments_lbl" xml:lang="en-US">Land treatments in Pacific Steel, Inc.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LandTreatments" xlink:to="simecb_LandTreatments_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AttorneysFees" xlink:href="simecb-20211231.xsd#simecb_AttorneysFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AttorneysFees_lbl" xml:lang="en-US">Attorney&#8217;s fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AttorneysFees" xlink:to="simecb_AttorneysFees_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction_lbl" xml:lang="en-US">Bad debt estimate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" xlink:to="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherExpenseByFunction" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherExpenseByFunction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherExpenseByFunction_lbl" xml:lang="en-US">Other expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherExpenseByFunction" xlink:to="ifrs-full_OtherExpenseByFunction_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherIncomeAndOtherExpensesNet" xlink:href="simecb-20211231.xsd#simecb_OtherIncomeAndOtherExpensesNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OtherIncomeAndOtherExpensesNet_lbl" xml:lang="en-US">Other (income) and other expenses, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeAndOtherExpensesNet" xlink:to="simecb_OtherIncomeAndOtherExpensesNet_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">Financial instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock" xlink:href="simecb-20211231.xsd#simecb_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock_lbl" xml:lang="en-US">Schedule of book value of the monetary assets and monetary liabilities denominated in foreign currency</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock" xlink:to="simecb_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ShortTermAsset" xlink:href="simecb-20211231.xsd#simecb_ShortTermAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ShortTermAsset_lbl" xml:lang="en-US">Short &#8211; term assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShortTermAsset" xlink:to="simecb_ShortTermAsset_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ShortTermsLiabilities" xlink:href="simecb-20211231.xsd#simecb_ShortTermsLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ShortTermsLiabilities_lbl" xml:lang="en-US">Short &#8211; term liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShortTermsLiabilities" xlink:to="simecb_ShortTermsLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets_lbl" xml:lang="en-US">Net monetary asset position in foreign currency</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets" xlink:to="ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents_lbl" xml:lang="en-US">Equivalent in U.S. Dollars (thousands) (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents" xlink:to="ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock_lbl" xml:lang="en-US">Schedule of additional bank lines of credit that the company has at its disposal to reduce liquidity risk</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock" xlink:to="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BankLoansCreditLinesAbstract" xlink:href="simecb-20211231.xsd#simecb_BankLoansCreditLinesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_BankLoansCreditLinesAbstract_lbl" xml:lang="en-US">Bank loans credit lines:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BankLoansCreditLinesAbstract" xlink:to="simecb_BankLoansCreditLinesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DrawnBalances" xlink:href="simecb-20211231.xsd#simecb_DrawnBalances"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DrawnBalances_lbl" xml:lang="en-US">Drawn balances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DrawnBalances" xlink:to="simecb_DrawnBalances_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_UndrawnBalances" xlink:href="simecb-20211231.xsd#simecb_UndrawnBalances"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_UndrawnBalances_lbl" xml:lang="en-US">Undrawn balances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UndrawnBalances" xlink:to="simecb_UndrawnBalances_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CreditExposure" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CreditExposure"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CreditExposure_lbl" xml:lang="en-US">Available line balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CreditExposure" xlink:to="ifrs-full_CreditExposure_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory_lbl" xml:lang="en-US">Financial information by segments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory" xlink:to="ifrs-full_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ScheduleOfFinancialInformationBySegmentsTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfFinancialInformationBySegmentsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ScheduleOfFinancialInformationBySegmentsTableTextBlock_lbl" xml:lang="en-US">Schedule of financial information by segments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfFinancialInformationBySegmentsTableTextBlock" xlink:to="simecb_ScheduleOfFinancialInformationBySegmentsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherRevenue" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherRevenue_lbl" xml:lang="en-US">Net sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherRevenue" xlink:to="ifrs-full_OtherRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherIncomeexpensesNet" xlink:href="simecb-20211231.xsd#simecb_OtherIncomeexpensesNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OtherIncomeexpensesNet_lbl" xml:lang="en-US">Other income (expenses), net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeexpensesNet" xlink:to="simecb_OtherIncomeexpensesNet_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_InterestIncome" xlink:href="simecb-20211231.xsd#simecb_InterestIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_InterestIncome_lbl" xml:lang="en-US">Interest income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestIncome" xlink:to="simecb_InterestIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_InterestExpenses" xlink:href="simecb-20211231.xsd#simecb_InterestExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_InterestExpenses_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestExpenses" xlink:to="simecb_InterestExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_NetIncomelossForTheYear" xlink:href="simecb-20211231.xsd#simecb_NetIncomelossForTheYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_NetIncomelossForTheYear_lbl" xml:lang="en-US">Net income (loss) for the year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NetIncomelossForTheYear" xlink:to="simecb_NetIncomelossForTheYear_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Depreciation and Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_lbl" xml:lang="en-US">Acquisitions of property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:to="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfProductsAndServicesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfProductsAndServicesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfProductsAndServicesExplanatory_lbl" xml:lang="en-US">Schedule of information on products</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfProductsAndServicesExplanatory" xlink:to="ifrs-full_DisclosureOfProductsAndServicesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromSaleOfGoods" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RevenueFromSaleOfGoods"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RevenueFromSaleOfGoods_lbl" xml:lang="en-US">Products</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromSaleOfGoods" xlink:to="ifrs-full_RevenueFromSaleOfGoods_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGeographicalAreasExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfGeographicalAreasExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfGeographicalAreasExplanatory_lbl" xml:lang="en-US">Schedule of information about geographical areas</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfGeographicalAreasExplanatory" xlink:to="ifrs-full_DisclosureOfGeographicalAreasExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RevenueProducts" xlink:href="simecb-20211231.xsd#simecb_RevenueProducts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_RevenueProducts_lbl" xml:lang="en-US">Geographical areas</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RevenueProducts" xlink:to="simecb_RevenueProducts_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfContingentLiabilitiesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory_lbl" xml:lang="en-US">Contingencies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfCommitmentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory_lbl" xml:lang="en-US">Commitments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:to="ifrs-full_DisclosureOfCommitmentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_lbl" xml:lang="en-US">Subsequent events</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:to="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory_lbl" xml:lang="en-US">Consolidated financial statements issuance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory" xlink:to="ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Translations effects</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_SaleOfScrap" xlink:href="simecb-20211231.xsd#simecb_SaleOfScrap"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SaleOfScrap" xlink:to="simecb_SaleOfScrap_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RecoveryOfLosses" xlink:href="simecb-20211231.xsd#simecb_RecoveryOfLosses"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecoveryOfLosses" xlink:to="simecb_RecoveryOfLosses_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BrazilTaxBenefits" xlink:href="simecb-20211231.xsd#simecb_BrazilTaxBenefits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_BrazilTaxBenefits_lbl" xml:lang="en-US">Brazil tax benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BrazilTaxBenefits" xlink:to="simecb_BrazilTaxBenefits_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_UpdateOfBalancesInFavorInTaxes" xlink:href="simecb-20211231.xsd#simecb_UpdateOfBalancesInFavorInTaxes"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UpdateOfBalancesInFavorInTaxes" xlink:to="simecb_UpdateOfBalancesInFavorInTaxes_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AgreementsWithClients" xlink:href="simecb-20211231.xsd#simecb_AgreementsWithClients"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AgreementsWithClients" xlink:to="simecb_AgreementsWithClients_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherIncome"/>
    <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</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIncome" xlink:to="ifrs-full_OtherIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherIncomeNet" xlink:href="simecb-20211231.xsd#simecb_OtherIncomeNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_OtherIncomeNet_lbl" xml:lang="en-US">Other income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeNet" xlink:to="simecb_OtherIncomeNet_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries1Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries1Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries1Member_lbl" xml:lang="en-US">Compania Siderurgica de Guadalajara, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries1Member" xlink:to="simecb_Subsidiaries1Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries2Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries2Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries2Member_lbl" xml:lang="en-US">Arrendadora Simec, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries2Member" xlink:to="simecb_Subsidiaries2Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries3Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries3Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries3Member_lbl" xml:lang="en-US">Simec International, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries3Member" xlink:to="simecb_Subsidiaries3Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries4Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries4Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries4Member_lbl" xml:lang="en-US">Compania Siderurgica del Pacifico, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries4Member" xlink:to="simecb_Subsidiaries4Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries5Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries5Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries5Member_lbl" xml:lang="en-US">Coordinadora de Servicios Siderurgicos de Calidad, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries5Member" xlink:to="simecb_Subsidiaries5Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries6Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries6Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries6Member_lbl" xml:lang="en-US">Industrias del Acero y del Alambre, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries6Member" xlink:to="simecb_Subsidiaries6Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries7Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries7Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries7Member_lbl" xml:lang="en-US">Procesadora Mexicali, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries7Member" xlink:to="simecb_Subsidiaries7Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries8Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries8Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries8Member_lbl" xml:lang="en-US">Servicios Simec, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries8Member" xlink:to="simecb_Subsidiaries8Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries9Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries9Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries9Member_lbl" xml:lang="en-US">Sistemas de Transporte de Baja California, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries9Member" xlink:to="simecb_Subsidiaries9Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries10Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries10Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries10Member_lbl" xml:lang="en-US">Operadora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries10Member" xlink:to="simecb_Subsidiaries10Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries11Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries11Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries11Member_lbl" xml:lang="en-US">Operadora de Metales, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries11Member" xlink:to="simecb_Subsidiaries11Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries12Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries12Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries12Member_lbl" xml:lang="en-US">Administradora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries12Member" xlink:to="simecb_Subsidiaries12Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries13Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries13Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries13Member_lbl" xml:lang="en-US">CSG Comercial, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries13Member" xlink:to="simecb_Subsidiaries13Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries14Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries14Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries14Member_lbl" xml:lang="en-US">Operadora de Servicios de la Industria Siderurgica ICH, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries14Member" xlink:to="simecb_Subsidiaries14Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries15Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries15Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries15Member_lbl" xml:lang="en-US">Corporacion Aceros DM, S.A. de C.V. and subsidiaries [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries15Member" xlink:to="simecb_Subsidiaries15Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries16Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries16Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries16Member_lbl" xml:lang="en-US">Acero Transportes San, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries16Member" xlink:to="simecb_Subsidiaries16Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries17Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries17Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries17Member_lbl" xml:lang="en-US">Simec Acero, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries17Member" xlink:to="simecb_Subsidiaries17Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries18Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries18Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries18Member_lbl" xml:lang="en-US">Corporacion ASL, S. A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries18Member" xlink:to="simecb_Subsidiaries18Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries19Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries19Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries19Member_lbl" xml:lang="en-US">Simec International 6, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries19Member" xlink:to="simecb_Subsidiaries19Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries20Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries20Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries20Member_lbl" xml:lang="en-US">Simec International 7, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries20Member" xlink:to="simecb_Subsidiaries20Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries21Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries21Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries21Member_lbl" xml:lang="en-US">Simec International 9, S.A.P.I. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries21Member" xlink:to="simecb_Subsidiaries21Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries22Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries22Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries22Member_lbl" xml:lang="en-US">Corporativos G&amp;DL, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries22Member" xlink:to="simecb_Subsidiaries22Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries23Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries23Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries23Member_lbl" xml:lang="en-US">Orge, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries23Member" xlink:to="simecb_Subsidiaries23Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries24Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries24Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries24Member_lbl" xml:lang="en-US">Siderurgica del Occidente y Pacifico, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries24Member" xlink:to="simecb_Subsidiaries24Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries25Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries25Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries25Member_lbl" xml:lang="en-US">RRLC, S.A.P.I. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries25Member" xlink:to="simecb_Subsidiaries25Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries26Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries26Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries26Member_lbl" xml:lang="en-US">Grupo Chant, S.A.P.I. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries26Member" xlink:to="simecb_Subsidiaries26Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries27Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries27Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries27Member_lbl" xml:lang="en-US">Aceros Especiales Simec Tlaxcala, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries27Member" xlink:to="simecb_Subsidiaries27Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries28Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries28Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries28Member_lbl" xml:lang="en-US">Gases Industriales de Tlaxcala, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries28Member" xlink:to="simecb_Subsidiaries28Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries29Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries29Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries29Member_lbl" xml:lang="en-US">GSIM de Occidente S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries29Member" xlink:to="simecb_Subsidiaries29Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries30Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries30Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries30Member_lbl" xml:lang="en-US">Fundiciones de Acero Estructural, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries30Member" xlink:to="simecb_Subsidiaries30Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries31Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries31Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries31Member_lbl" xml:lang="en-US">Siderurgicos Noroeste, S.A. DE C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries31Member" xlink:to="simecb_Subsidiaries31Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries41Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries41Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries41Member_lbl" xml:lang="en-US">Simec Siderurgico, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries41Member" xlink:to="simecb_Subsidiaries41Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries32Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries32Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries32Member_lbl" xml:lang="en-US">SimRep Corporation and Subsidiaries [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries32Member" xlink:to="simecb_Subsidiaries32Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries33Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries33Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries33Member_lbl" xml:lang="en-US">Pacific Steel, Inc. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries33Member" xlink:to="simecb_Subsidiaries33Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries34Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries34Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries34Member_lbl" xml:lang="en-US">Pacific Steel Projects, Inc. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries34Member" xlink:to="simecb_Subsidiaries34Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries35Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries35Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries35Member_lbl" xml:lang="en-US">Simec Steel, Inc. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries35Member" xlink:to="simecb_Subsidiaries35Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries36Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries36Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries36Member_lbl" xml:lang="en-US">Simec USA, Corp. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries36Member" xlink:to="simecb_Subsidiaries36Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries37Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries37Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries37Member_lbl" xml:lang="en-US">Undershaft Investments, NV. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries37Member" xlink:to="simecb_Subsidiaries37Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_Subsidiaries38Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries38Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_Subsidiaries38Member_lbl" xml:lang="en-US">GV do Brasil Industria e Comercio de Aco LTDA [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries38Member" xlink:to="simecb_Subsidiaries38Member_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember" xlink:href="simecb-20211231.xsd#simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember_lbl" xml:lang="en-US">Companhia Siderurgica do Espiritu Santo S.A.[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember" xlink:to="simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_NonadjustingEventMember" xlink:href="simecb-20211231.xsd#simecb_NonadjustingEventMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_NonadjustingEventMember_lbl" xml:lang="en-US">Non-adjusting events after reporting period [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonadjustingEventMember" xlink:to="simecb_NonadjustingEventMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BuildingsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BuildingsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_BuildingsMember_lbl" xml:lang="en-US">Buildings [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BuildingsMember" xlink:to="ifrs-full_BuildingsMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BuildingsMember_lbl0" xml:lang="en-US">Buildings [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BuildingsMember" xlink:to="ifrs-full_BuildingsMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MachineryMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_MachineryMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_MachineryMember_lbl" xml:lang="en-US">Machinery and equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MachineryMember" xlink:to="ifrs-full_MachineryMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_MachineryMember_lbl0" xml:lang="en-US">Machinery and Equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MachineryMember" xlink:to="ifrs-full_MachineryMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_VehiclesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_VehiclesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_VehiclesMember_lbl" xml:lang="en-US">Transportation equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_VehiclesMember" xlink:to="ifrs-full_VehiclesMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_VehiclesMember_lbl0" xml:lang="en-US">Transportation Equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_VehiclesMember" xlink:to="ifrs-full_VehiclesMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_FurnitureMixturesComputerMember" xlink:href="simecb-20211231.xsd#simecb_FurnitureMixturesComputerMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FurnitureMixturesComputerMember_lbl" xml:lang="en-US">Furniture, chattels and computer equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FurnitureMixturesComputerMember" xlink:to="simecb_FurnitureMixturesComputerMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_FurnitureMixturesComputerMember_lbl0" xml:lang="en-US">Furniture, mixtures and computer equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FurnitureMixturesComputerMember" xlink:to="simecb_FurnitureMixturesComputerMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BottomOfRangeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_BottomOfRangeMember_lbl" xml:lang="en-US">Bottom of range [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BottomOfRangeMember" xlink:to="ifrs-full_BottomOfRangeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TopOfRangeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TopOfRangeMember_lbl" xml:lang="en-US">Top of range [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TopOfRangeMember" xlink:to="ifrs-full_TopOfRangeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TradeReceivablesMember3060DaysMember" xlink:href="simecb-20211231.xsd#simecb_TradeReceivablesMember3060DaysMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TradeReceivablesMember3060DaysMember_lbl" xml:lang="en-US">30 - 60 days [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeReceivablesMember3060DaysMember" xlink:to="simecb_TradeReceivablesMember3060DaysMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TradeReceivablesMember6190DaysMember" xlink:href="simecb-20211231.xsd#simecb_TradeReceivablesMember6190DaysMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TradeReceivablesMember6190DaysMember_lbl" xml:lang="en-US">61 - 90 days [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeReceivablesMember6190DaysMember" xlink:to="simecb_TradeReceivablesMember6190DaysMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TradeReceivablesMember91DaysMember" xlink:href="simecb-20211231.xsd#simecb_TradeReceivablesMember91DaysMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TradeReceivablesMember91DaysMember_lbl" xml:lang="en-US">91 + days [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeReceivablesMember91DaysMember" xlink:to="simecb_TradeReceivablesMember91DaysMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossCarryingAmountMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GrossCarryingAmountMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_GrossCarryingAmountMember_lbl" xml:lang="en-US">Cost [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossCarryingAmountMember" xlink:to="ifrs-full_GrossCarryingAmountMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GrossCarryingAmountMember_lbl0" xml:lang="en-US">Grupo San [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossCarryingAmountMember" xlink:to="ifrs-full_GrossCarryingAmountMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LandMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LandMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LandMember_lbl" xml:lang="en-US">Land [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LandMember" xlink:to="ifrs-full_LandMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_LandMember_lbl0" xml:lang="en-US">Land [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LandMember" xlink:to="ifrs-full_LandMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LandAndBuildingsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LandAndBuildingsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LandAndBuildingsMember_lbl" xml:lang="en-US">Buildings [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LandAndBuildingsMember" xlink:to="ifrs-full_LandAndBuildingsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConstructionInProgressMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ConstructionInProgressMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ConstructionInProgressMember_lbl" xml:lang="en-US">Constructions and machinery in-progress [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ConstructionInProgressMember" xlink:to="ifrs-full_ConstructionInProgressMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AccumulatedDepreciationAndAmortisationMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember_lbl" xml:lang="en-US">Accumulated amortization [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:to="ifrs-full_AccumulatedDepreciationAndAmortisationMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicTradeMarkMember" xlink:href="simecb-20211231.xsd#simecb_RepublicTradeMarkMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_RepublicTradeMarkMember_lbl" xml:lang="en-US">Republic trade mark [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicTradeMarkMember" xlink:to="simecb_RepublicTradeMarkMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CustomersListMember" xlink:href="simecb-20211231.xsd#simecb_CustomersListMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CustomersListMember_lbl" xml:lang="en-US">Customers list [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CustomersListMember" xlink:to="simecb_CustomersListMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicMember" xlink:href="simecb-20211231.xsd#simecb_RepublicMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_RepublicMember_lbl" xml:lang="en-US">Republic [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicMember" xlink:to="simecb_RepublicMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CustomersListOneMember" xlink:href="simecb-20211231.xsd#simecb_CustomersListOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CustomersListOneMember_lbl" xml:lang="en-US">Customers list One [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CustomersListOneMember" xlink:to="simecb_CustomersListOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_San42TrademarkMember" xlink:href="simecb-20211231.xsd#simecb_San42TrademarkMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_San42TrademarkMember_lbl" xml:lang="en-US">San 42 trademark [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_San42TrademarkMember" xlink:to="simecb_San42TrademarkMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_San42TrademarkMember_lbl0" xml:lang="en-US">Trademark San 42 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_San42TrademarkMember" xlink:to="simecb_San42TrademarkMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GoodwillMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GoodwillMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_GoodwillMember_lbl" xml:lang="en-US">Goodwill [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GoodwillMember" xlink:to="ifrs-full_GoodwillMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_GrupoSanMember" xlink:href="simecb-20211231.xsd#simecb_GrupoSanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_GrupoSanMember_lbl" xml:lang="en-US">Grupo San [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrupoSanMember" xlink:to="simecb_GrupoSanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TotalMember" xlink:href="simecb-20211231.xsd#simecb_TotalMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TotalMember_lbl" xml:lang="en-US">Total [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TotalMember" xlink:to="simecb_TotalMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherAssetsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherAssetsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherAssetsMember_lbl" xml:lang="en-US">Other assets [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherAssetsMember" xlink:to="ifrs-full_OtherAssetsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_KobeTechContractMember" xlink:href="simecb-20211231.xsd#simecb_KobeTechContractMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_KobeTechContractMember_lbl" xml:lang="en-US">Kobe Tech contract [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_KobeTechContractMember" xlink:to="simecb_KobeTechContractMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginalValueMember" xlink:href="simecb-20211231.xsd#simecb_OriginalValueMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OriginalValueMember_lbl" xml:lang="en-US">Original Value [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginalValueMember" xlink:to="simecb_OriginalValueMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AccumulatedAmortizationMember" xlink:href="simecb-20211231.xsd#simecb_AccumulatedAmortizationMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AccumulatedAmortizationMember_lbl" xml:lang="en-US">Accumulated amortization [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccumulatedAmortizationMember" xlink:to="simecb_AccumulatedAmortizationMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsLiabilityMember" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsLiabilityMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_EmployeeBenefitsLiabilityMember_lbl" xml:lang="en-US">Employee benefits liability [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeBenefitsLiabilityMember" xlink:to="simecb_EmployeeBenefitsLiabilityMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RetirementBenefitsMember" xlink:href="simecb-20211231.xsd#simecb_RetirementBenefitsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_RetirementBenefitsMember_lbl" xml:lang="en-US">Retirement benefits	[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RetirementBenefitsMember" xlink:to="simecb_RetirementBenefitsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TerminationBenefitsMember" xlink:href="simecb-20211231.xsd#simecb_TerminationBenefitsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TerminationBenefitsMember_lbl" xml:lang="en-US">Termination benefits [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TerminationBenefitsMember" xlink:to="simecb_TerminationBenefitsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_NetCostMember" xlink:href="simecb-20211231.xsd#simecb_NetCostMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_NetCostMember_lbl" xml:lang="en-US">Net cost [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NetCostMember" xlink:to="simecb_NetCostMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CountryOfDomicileMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CountryOfDomicileMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CountryOfDomicileMember_lbl" xml:lang="en-US">Country of domicile [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CountryOfDomicileMember" xlink:to="ifrs-full_CountryOfDomicileMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CountryOfDomicileMember_lbl0" xml:lang="en-US">Country of domicile [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CountryOfDomicileMember" xlink:to="ifrs-full_CountryOfDomicileMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ForeignCountriesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ForeignCountriesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ForeignCountriesMember_lbl" xml:lang="en-US">Foreign countries [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ForeignCountriesMember" xlink:to="ifrs-full_ForeignCountriesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateOneMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OriginDateOneMember_lbl" xml:lang="en-US">2013 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateOneMember" xlink:to="simecb_OriginDateOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateTwoMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateTwoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OriginDateTwoMember_lbl" xml:lang="en-US">2014 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateTwoMember" xlink:to="simecb_OriginDateTwoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateThreeMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateThreeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OriginDateThreeMember_lbl" xml:lang="en-US">2015 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateThreeMember" xlink:to="simecb_OriginDateThreeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateFourMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateFourMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OriginDateFourMember_lbl" xml:lang="en-US">2016 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateFourMember" xlink:to="simecb_OriginDateFourMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateFiveMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateFiveMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OriginDateFiveMember_lbl" xml:lang="en-US">2017 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateFiveMember" xlink:to="simecb_OriginDateFiveMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateSixMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateSixMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OriginDateSixMember_lbl" xml:lang="en-US">2018 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateSixMember" xlink:to="simecb_OriginDateSixMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateSevenMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateSevenMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OriginDateSevenMember_lbl" xml:lang="en-US">2019 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateSevenMember" xlink:to="simecb_OriginDateSevenMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateEightMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateEightMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OriginDateEightMember_lbl" xml:lang="en-US">2020 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateEightMember" xlink:to="simecb_OriginDateEightMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OriginDateNineMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateNineMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OriginDateNineMember_lbl" xml:lang="en-US">2021 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateNineMember" xlink:to="simecb_OriginDateNineMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AllowanceForCreditLossesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AllowanceForCreditLossesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AllowanceForCreditLossesMember_lbl" xml:lang="en-US">Allowance for doubtful accounts [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceForCreditLossesMember" xlink:to="ifrs-full_AllowanceForCreditLossesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AdvancesFromCustomersMember" xlink:href="simecb-20211231.xsd#simecb_AdvancesFromCustomersMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AdvancesFromCustomersMember_lbl" xml:lang="en-US">Advances from customers [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdvancesFromCustomersMember" xlink:to="simecb_AdvancesFromCustomersMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherPropertyPlantAndEquipmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl" xml:lang="en-US">Property, plant and equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:to="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleAssetsFromGrupoSanMember" xlink:href="simecb-20211231.xsd#simecb_IntangibleAssetsFromGrupoSanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_IntangibleAssetsFromGrupoSanMember_lbl" xml:lang="en-US">Intangible assets from Grupo San [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleAssetsFromGrupoSanMember" xlink:to="simecb_IntangibleAssetsFromGrupoSanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MiscellaneousOtherProvisionsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_MiscellaneousOtherProvisionsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_MiscellaneousOtherProvisionsMember_lbl" xml:lang="en-US">Provisions [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MiscellaneousOtherProvisionsMember" xlink:to="ifrs-full_MiscellaneousOtherProvisionsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PrepaidExpensesMember" xlink:href="simecb-20211231.xsd#simecb_PrepaidExpensesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PrepaidExpensesMember_lbl" xml:lang="en-US">Prepaid expenses [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PrepaidExpensesMember" xlink:to="simecb_PrepaidExpensesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasChSabdecvTwoMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasChSabdecvTwoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_IndustriasChSabdecvTwoMember_lbl" xml:lang="en-US">Industrias CH, S.A.B. de C.V.	[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvTwoMember" xlink:to="simecb_IndustriasChSabdecvTwoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CaLaminadoraVistaHermosaSadecvMember" xlink:href="simecb-20211231.xsd#simecb_CaLaminadoraVistaHermosaSadecvMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CaLaminadoraVistaHermosaSadecvMember_lbl" xml:lang="en-US">Ca. Laminadora Vista Hermosa, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CaLaminadoraVistaHermosaSadecvMember" xlink:to="simecb_CaLaminadoraVistaHermosaSadecvMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember_lbl" xml:lang="en-US">Operadora compa&#241;&#237;a Mexicana de Tubos, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember" xlink:to="simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CiaTubosYPerfilesMonterreySadecvMember" xlink:href="simecb-20211231.xsd#simecb_CiaTubosYPerfilesMonterreySadecvMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CiaTubosYPerfilesMonterreySadecvMember_lbl" xml:lang="en-US">Cia Tubos y Perfiles Monterrey, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CiaTubosYPerfilesMonterreySadecvMember" xlink:to="simecb_CiaTubosYPerfilesMonterreySadecvMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraPerfilesSigosaSadecvMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraPerfilesSigosaSadecvMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OperadoraPerfilesSigosaSadecvMember_lbl" xml:lang="en-US">Operadora Perfiles Sigosa, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraPerfilesSigosaSadecvMember" xlink:to="simecb_OperadoraPerfilesSigosaSadecvMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraConstrualcoSadecvMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraConstrualcoSadecvMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OperadoraConstrualcoSadecvMember_lbl" xml:lang="en-US">Operadora Construalco, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraConstrualcoSadecvMember" xlink:to="simecb_OperadoraConstrualcoSadecvMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AcerosYLaminadosSigosaSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_AcerosYLaminadosSigosaSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AcerosYLaminadosSigosaSADeCVMember_lbl" xml:lang="en-US">Aceros y Laminados Sigosa, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AcerosYLaminadosSigosaSADeCVMember" xlink:to="simecb_AcerosYLaminadosSigosaSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ArrendadoraNorteDeMatamorosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_ArrendadoraNorteDeMatamorosSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ArrendadoraNorteDeMatamorosSADeCVMember_lbl" xml:lang="en-US">Arrendadora Norte de Matamoros, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ArrendadoraNorteDeMatamorosSADeCVMember" xlink:to="simecb_ArrendadoraNorteDeMatamorosSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraIndustrialdeHerramientasSadecvMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraIndustrialdeHerramientasSadecvMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OperadoraIndustrialdeHerramientasSadecvMember_lbl" xml:lang="en-US">Operadora Industrial de Herramientas, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraIndustrialdeHerramientasSadecvMember" xlink:to="simecb_OperadoraIndustrialdeHerramientasSadecvMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_JoistDelGolfoSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_JoistDelGolfoSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_JoistDelGolfoSADeCVMember_lbl" xml:lang="en-US">Joist del Golfo, S.A. de C.V [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_JoistDelGolfoSADeCVMember" xlink:to="simecb_JoistDelGolfoSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FerrovisaSAinDollarsMember" xlink:href="simecb-20211231.xsd#simecb_FerrovisaSAinDollarsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FerrovisaSAinDollarsMember_lbl" xml:lang="en-US">Ferrovisa, S.A. (in Dollars) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FerrovisaSAinDollarsMember" xlink:to="simecb_FerrovisaSAinDollarsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_SigosaAcerosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_SigosaAcerosSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_SigosaAcerosSADeCVMember_lbl" xml:lang="en-US">Sigosa Aceros, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SigosaAcerosSADeCVMember" xlink:to="simecb_SigosaAcerosSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_SiderrgicosDelGolfoSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_SiderrgicosDelGolfoSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_SiderrgicosDelGolfoSADeCVMember_lbl" xml:lang="en-US">Sider&#250;rgicos del Golfo, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SiderrgicosDelGolfoSADeCVMember" xlink:to="simecb_SiderrgicosDelGolfoSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PerfilesComercialesSigosaSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_PerfilesComercialesSigosaSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PerfilesComercialesSigosaSADeCVMember_lbl" xml:lang="en-US">Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PerfilesComercialesSigosaSADeCVMember" xlink:to="simecb_PerfilesComercialesSigosaSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PytsaIndustrialDeMexicoSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_PytsaIndustrialDeMexicoSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PytsaIndustrialDeMexicoSADeCVMember_lbl" xml:lang="en-US">Pytsa Industrial de Mexico. S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PytsaIndustrialDeMexicoSADeCVMember" xlink:to="simecb_PytsaIndustrialDeMexicoSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AcerosyLaminadosSigosaSadecvMember" xlink:href="simecb-20211231.xsd#simecb_AcerosyLaminadosSigosaSadecvMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AcerosyLaminadosSigosaSadecvMember_lbl" xml:lang="en-US">Aceros y Laminados Sigosa, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AcerosyLaminadosSigosaSadecvMember" xlink:to="simecb_AcerosyLaminadosSigosaSadecvMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OthersMember" xlink:href="simecb-20211231.xsd#simecb_OthersMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OthersMember_lbl" xml:lang="en-US">Others [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OthersMember" xlink:to="simecb_OthersMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasCHSABDeCVMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasCHSABDeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_IndustriasCHSABDeCVMember_lbl" xml:lang="en-US">Industrias CH, S.A.B. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasCHSABDeCVMember" xlink:to="simecb_IndustriasCHSABDeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasCHSABDeCVinDollarsMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasCHSABDeCVinDollarsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_IndustriasCHSABDeCVinDollarsMember_lbl" xml:lang="en-US">Industrias CH, S.A.B de C.V. (in Dollars) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasCHSABDeCVinDollarsMember" xlink:to="simecb_IndustriasCHSABDeCVinDollarsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PerfilesComercialesSigosaSADeCVinDollarsMember" xlink:href="simecb-20211231.xsd#simecb_PerfilesComercialesSigosaSADeCVinDollarsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PerfilesComercialesSigosaSADeCVinDollarsMember_lbl" xml:lang="en-US">Perfiles Comerciales Sigosa, S.A. de C.V. (in Dollars) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PerfilesComercialesSigosaSADeCVinDollarsMember" xlink:to="simecb_PerfilesComercialesSigosaSADeCVinDollarsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasChSabdecvOneMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasChSabdecvOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_IndustriasChSabdecvOneMember_lbl" xml:lang="en-US">Industrias CH, S.A.B. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvOneMember" xlink:to="simecb_IndustriasChSabdecvOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PerfilesComecialesSigosaSadecvMember" xlink:href="simecb-20211231.xsd#simecb_PerfilesComecialesSigosaSadecvMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PerfilesComecialesSigosaSadecvMember_lbl" xml:lang="en-US">Perfiles Comeciales Sigosa, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PerfilesComecialesSigosaSadecvMember" xlink:to="simecb_PerfilesComecialesSigosaSadecvMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_HoldingProtelSadecvMember" xlink:href="simecb-20211231.xsd#simecb_HoldingProtelSadecvMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_HoldingProtelSadecvMember_lbl" xml:lang="en-US">Holding Protel, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HoldingProtelSadecvMember" xlink:to="simecb_HoldingProtelSadecvMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CompaiaLaminadoraVistaHermosaSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_CompaiaLaminadoraVistaHermosaSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CompaiaLaminadoraVistaHermosaSADeCVMember_lbl" xml:lang="en-US">Compa&#241;ia Laminadora Vista Hermosa, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaiaLaminadoraVistaHermosaSADeCVMember" xlink:to="simecb_CompaiaLaminadoraVistaHermosaSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraPytsaIndustrialSadecvMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraPytsaIndustrialSadecvMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OperadoraPytsaIndustrialSadecvMember_lbl" xml:lang="en-US">Operadora Pytsa Industrial, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraPytsaIndustrialSadecvMember" xlink:to="simecb_OperadoraPytsaIndustrialSadecvMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ComercializadoraSIGOSASadecvMember" xlink:href="simecb-20211231.xsd#simecb_ComercializadoraSIGOSASadecvMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ComercializadoraSIGOSASadecvMember_lbl" xml:lang="en-US">Comercializadora SIGOSA, S.A. de C.V.[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ComercializadoraSIGOSASadecvMember" xlink:to="simecb_ComercializadoraSIGOSASadecvMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CompaiaManufactureraDeTubosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_CompaiaManufactureraDeTubosSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CompaiaManufactureraDeTubosSADeCVMember_lbl" xml:lang="en-US">Compa&#241;ia Manufacturera de Tubos, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaiaManufactureraDeTubosSADeCVMember" xlink:to="simecb_CompaiaManufactureraDeTubosSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember_lbl" xml:lang="en-US">Operadora Compa&#241;ia Mexicana de Tubos, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember" xlink:to="simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CaMexicanaDePerfilesYTubosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_CaMexicanaDePerfilesYTubosSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CaMexicanaDePerfilesYTubosSADeCVMember_lbl" xml:lang="en-US">C&#237;a. Mexicana de Perfiles y Tubos, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CaMexicanaDePerfilesYTubosSADeCVMember" xlink:to="simecb_CaMexicanaDePerfilesYTubosSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasProcarsaSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasProcarsaSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_IndustriasProcarsaSADeCVMember_lbl" xml:lang="en-US">Industrias Procarsa, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasProcarsaSADeCVMember" xlink:to="simecb_IndustriasProcarsaSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FerrovisaSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_FerrovisaSADeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FerrovisaSADeCVMember_lbl" xml:lang="en-US">Ferrovisa, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FerrovisaSADeCVMember" xlink:to="simecb_FerrovisaSADeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RawMaterialsAndConsumablesMember" xlink:href="simecb-20211231.xsd#simecb_RawMaterialsAndConsumablesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_RawMaterialsAndConsumablesMember_lbl" xml:lang="en-US">Raw materials and consumables [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RawMaterialsAndConsumablesMember" xlink:to="simecb_RawMaterialsAndConsumablesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ElectricalEnergyMember" xlink:href="simecb-20211231.xsd#simecb_ElectricalEnergyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ElectricalEnergyMember_lbl" xml:lang="en-US">Electrical energy [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ElectricalEnergyMember" xlink:to="simecb_ElectricalEnergyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FerroalloysMember" xlink:href="simecb-20211231.xsd#simecb_FerroalloysMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FerroalloysMember_lbl" xml:lang="en-US">Ferroalloys [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FerroalloysMember" xlink:to="simecb_FerroalloysMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RefractoriesMember" xlink:href="simecb-20211231.xsd#simecb_RefractoriesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_RefractoriesMember_lbl" xml:lang="en-US">Refractories [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RefractoriesMember" xlink:to="simecb_RefractoriesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OxygenMember" xlink:href="simecb-20211231.xsd#simecb_OxygenMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OxygenMember_lbl" xml:lang="en-US">Oxygen [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OxygenMember" xlink:to="simecb_OxygenMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ElectrodesMember" xlink:href="simecb-20211231.xsd#simecb_ElectrodesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ElectrodesMember_lbl" xml:lang="en-US">Electrodes [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ElectrodesMember" xlink:to="simecb_ElectrodesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_GasAndFuelsMember" xlink:href="simecb-20211231.xsd#simecb_GasAndFuelsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_GasAndFuelsMember_lbl" xml:lang="en-US">Gas and fuels [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GasAndFuelsMember" xlink:to="simecb_GasAndFuelsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_LaborMember" xlink:href="simecb-20211231.xsd#simecb_LaborMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_LaborMember_lbl" xml:lang="en-US">Labor [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaborMember" xlink:to="simecb_LaborMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OperationMaterialsMember" xlink:href="simecb-20211231.xsd#simecb_OperationMaterialsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OperationMaterialsMember_lbl" xml:lang="en-US">Operation materials	[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperationMaterialsMember" xlink:to="simecb_OperationMaterialsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DepreciationAndAmortizationMember" xlink:href="simecb-20211231.xsd#simecb_DepreciationAndAmortizationMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DepreciationAndAmortizationMember_lbl" xml:lang="en-US">Depreciation and amortization [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DepreciationAndAmortizationMember" xlink:to="simecb_DepreciationAndAmortizationMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_MaintenancesMember" xlink:href="simecb-20211231.xsd#simecb_MaintenancesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_MaintenancesMember_lbl" xml:lang="en-US">Maintenance [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_MaintenancesMember" xlink:to="simecb_MaintenancesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherExpensesMember" xlink:href="simecb-20211231.xsd#simecb_OtherExpensesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OtherExpensesMember_lbl" xml:lang="en-US">Other expenses [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherExpensesMember" xlink:to="simecb_OtherExpensesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="country_MX" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_MX"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="country_MX_lbl" xml:lang="en-US">Mexico [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_MX" xlink:to="country_MX_lbl"/>
    <loc xlink:type="locator" xlink:label="country_US" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_US"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="country_US_lbl" xml:lang="en-US">USA [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_US" xlink:to="country_US_lbl"/>
    <loc xlink:type="locator" xlink:label="country_BR" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_BR"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="country_BR_lbl" xml:lang="en-US">Brazil [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_BR" xlink:to="country_BR_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_EliminationsBetweenSegmentsMember" xlink:href="simecb-20211231.xsd#simecb_EliminationsBetweenSegmentsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_EliminationsBetweenSegmentsMember_lbl" xml:lang="en-US">Eliminations between segments [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EliminationsBetweenSegmentsMember" xlink:to="simecb_EliminationsBetweenSegmentsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_LightStructuralMember" xlink:href="simecb-20211231.xsd#simecb_LightStructuralMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_LightStructuralMember_lbl" xml:lang="en-US">Light structural [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LightStructuralMember" xlink:to="simecb_LightStructuralMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_StructuralMember" xlink:href="simecb-20211231.xsd#simecb_StructuralMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_StructuralMember_lbl" xml:lang="en-US">Structural [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StructuralMember" xlink:to="simecb_StructuralMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BarsMember" xlink:href="simecb-20211231.xsd#simecb_BarsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_BarsMember_lbl" xml:lang="en-US">Bars [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BarsMember" xlink:to="simecb_BarsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RebarMember" xlink:href="simecb-20211231.xsd#simecb_RebarMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_RebarMember_lbl" xml:lang="en-US">Rebar [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RebarMember" xlink:to="simecb_RebarMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FlatRebarMember" xlink:href="simecb-20211231.xsd#simecb_FlatRebarMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FlatRebarMember_lbl" xml:lang="en-US">Flat rebar [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FlatRebarMember" xlink:to="simecb_FlatRebarMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_HotRolledBarsMember" xlink:href="simecb-20211231.xsd#simecb_HotRolledBarsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_HotRolledBarsMember_lbl" xml:lang="en-US">Hot rolled bars [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HotRolledBarsMember" xlink:to="simecb_HotRolledBarsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ColdDrawnBarsMember" xlink:href="simecb-20211231.xsd#simecb_ColdDrawnBarsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ColdDrawnBarsMember_lbl" xml:lang="en-US">Cold drawn bars [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ColdDrawnBarsMember" xlink:to="simecb_ColdDrawnBarsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="country_CA" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_CA"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="country_CA_lbl" xml:lang="en-US">Canada [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_CA" xlink:to="country_CA_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_LatinAmericaMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_LatinAmericaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_LatinAmericaMember_lbl" xml:lang="en-US">Latin America [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_LatinAmericaMember" xlink:to="srt_LatinAmericaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherEuropeAndAsiaMember" xlink:href="simecb-20211231.xsd#simecb_OtherEuropeAndAsiaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OtherEuropeAndAsiaMember_lbl" xml:lang="en-US">Other (Europe and Asia) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherEuropeAndAsiaMember" xlink:to="simecb_OtherEuropeAndAsiaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_CurrencyAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_CurrencyAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CurrencyAxis_lbl" xml:lang="en-US">Currency [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CurrencyAxis" xlink:to="srt_CurrencyAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis_lbl" xml:lang="en-US">Classes of intangible assets and goodwill [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BorrowingsByNameAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsByNameAxis_lbl" xml:lang="en-US">Borrowings by name [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_OwnershipAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_OwnershipAxis_lbl" xml:lang="en-US">Ownership [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US">Accounting Policies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_StockExchangeTerm" xlink:href="simecb-20211231.xsd#simecb_StockExchangeTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_StockExchangeTerm_lbl" xml:lang="en-US">Stock exchange term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StockExchangeTerm" xlink:to="simecb_StockExchangeTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityInterestsOfAcquirer" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityInterestsOfAcquirer"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_EquityInterestsOfAcquirer_lbl" xml:lang="en-US">Purchase fixed assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityInterestsOfAcquirer" xlink:to="ifrs-full_EquityInterestsOfAcquirer_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsInterestRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BorrowingsInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_BorrowingsInterestRate_lbl" xml:lang="en-US">Interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRate" xlink:to="ifrs-full_BorrowingsInterestRate_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BorrowingsInterestRate_lbl0" xml:lang="en-US">Annual rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRate" xlink:to="ifrs-full_BorrowingsInterestRate_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_CokeInventory" xlink:href="simecb-20211231.xsd#simecb_CokeInventory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CokeInventory_lbl" xml:lang="en-US">Coke inventory (in Tons)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventory" xlink:to="simecb_CokeInventory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CokeInventoryValue" xlink:href="simecb-20211231.xsd#simecb_CokeInventoryValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CokeInventoryValue_lbl" xml:lang="en-US">Coke inventory, value (in Pesos)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventoryValue" xlink:to="simecb_CokeInventoryValue_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AveragePriceOfCokePerMetricTons" xlink:href="simecb-20211231.xsd#simecb_AveragePriceOfCokePerMetricTons"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AveragePriceOfCokePerMetricTons_lbl" xml:lang="en-US">Average price of coke per metric tons (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AveragePriceOfCokePerMetricTons" xlink:to="simecb_AveragePriceOfCokePerMetricTons_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" xlink:href="simecb-20211231.xsd#simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument_lbl" xml:lang="en-US">Percentage range of changes in fair value or cash flows of hedging instrument</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" xlink:to="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TradeReceviablesPercentage" xlink:href="simecb-20211231.xsd#simecb_TradeReceviablesPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_TradeReceviablesPercentage_lbl" xml:lang="en-US">Trade receviables percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeReceviablesPercentage" xlink:to="simecb_TradeReceviablesPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CokeInventoryAmount" xlink:href="simecb-20211231.xsd#simecb_CokeInventoryAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CokeInventoryAmount_lbl" xml:lang="en-US">Coke inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventoryAmount" xlink:to="simecb_CokeInventoryAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DepreciationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DepreciationExpense_lbl" xml:lang="en-US">Depreciation expense (in Pesos)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationExpense" xlink:to="ifrs-full_DepreciationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses" xlink:href="simecb-20211231.xsd#simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses_lbl" xml:lang="en-US">Electric arc furnace and auxiliar facilities expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses" xlink:to="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_LaborAndCapitalizedIndirectExpenses" xlink:href="simecb-20211231.xsd#simecb_LaborAndCapitalizedIndirectExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_LaborAndCapitalizedIndirectExpenses_lbl" xml:lang="en-US">Labor and capitalized indirect expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaborAndCapitalizedIndirectExpenses" xlink:to="simecb_LaborAndCapitalizedIndirectExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConstructionInProgress" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ConstructionInProgress"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ConstructionInProgress_lbl" xml:lang="en-US">Construction in progress</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ConstructionInProgress" xlink:to="ifrs-full_ConstructionInProgress_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Intangible assets impairment loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill_lbl" xml:lang="en-US">Goodwill impairment loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Amortization of intangible assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PrincipalAmountOutstanding" xlink:href="simecb-20211231.xsd#simecb_PrincipalAmountOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PrincipalAmountOutstanding_lbl" xml:lang="en-US">Principal amount outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PrincipalAmountOutstanding" xlink:to="simecb_PrincipalAmountOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageOfCollectiveBargainingAgreements" xlink:href="simecb-20211231.xsd#simecb_PercentageOfCollectiveBargainingAgreements"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PercentageOfCollectiveBargainingAgreements_lbl" xml:lang="en-US">Percentage of collective bargaining agreements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfCollectiveBargainingAgreements" xlink:to="simecb_PercentageOfCollectiveBargainingAgreements_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageShareOfEmployersProfits" xlink:href="simecb-20211231.xsd#simecb_PercentageShareOfEmployersProfits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PercentageShareOfEmployersProfits_lbl" xml:lang="en-US">Percentage share of employers profits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageShareOfEmployersProfits" xlink:to="simecb_PercentageShareOfEmployersProfits_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeProfitSharingAmount" xlink:href="simecb-20211231.xsd#simecb_EmployeeProfitSharingAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_EmployeeProfitSharingAmount_lbl" xml:lang="en-US">Employee profit sharing amount (in Pesos)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeProfitSharingAmount" xlink:to="simecb_EmployeeProfitSharingAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DeferredContributionPlanPercentage" xlink:href="simecb-20211231.xsd#simecb_DeferredContributionPlanPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DeferredContributionPlanPercentage_lbl" xml:lang="en-US">Deferred contribution plan percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredContributionPlanPercentage" xlink:to="simecb_DeferredContributionPlanPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans_lbl" xml:lang="en-US">Defined contribution plan expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" xlink:to="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan_lbl" xml:lang="en-US">Defined benefit obligations amount (in Pesos)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan" xlink:to="ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost_lbl" xml:lang="en-US">Agreement description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost" xlink:to="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan_lbl" xml:lang="en-US">Company&apos;s quarterly contributions description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan" xlink:to="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FixedAmountsPerHourForEachCoveredEmployees" xlink:href="simecb-20211231.xsd#simecb_FixedAmountsPerHourForEachCoveredEmployees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FixedAmountsPerHourForEachCoveredEmployees_lbl" xml:lang="en-US">Fixed amount per hour for each covered employees (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedAmountsPerHourForEachCoveredEmployees" xlink:to="simecb_FixedAmountsPerHourForEachCoveredEmployees_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ContributionVestedPercentage" xlink:href="simecb-20211231.xsd#simecb_ContributionVestedPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ContributionVestedPercentage_lbl" xml:lang="en-US">Contribution vested percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContributionVestedPercentage" xlink:to="simecb_ContributionVestedPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageMatchingContributionForFirstFivePercentage" xlink:href="simecb-20211231.xsd#simecb_PercentageMatchingContributionForFirstFivePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PercentageMatchingContributionForFirstFivePercentage_lbl" xml:lang="en-US">Percentage of contribution</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageMatchingContributionForFirstFivePercentage" xlink:to="simecb_PercentageMatchingContributionForFirstFivePercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_LaborAgreementDescription" xlink:href="simecb-20211231.xsd#simecb_LaborAgreementDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_LaborAgreementDescription_lbl" xml:lang="en-US">Labor agreement description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaborAgreementDescription" xlink:to="simecb_LaborAgreementDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BenefitsPaidOrPayable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BenefitsPaidOrPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_BenefitsPaidOrPayable_lbl" xml:lang="en-US">Company paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BenefitsPaidOrPayable" xlink:to="ifrs-full_BenefitsPaidOrPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease" xlink:href="simecb-20211231.xsd#simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease_lbl" xml:lang="en-US">Amount of income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease" xlink:to="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease_lbl0" xml:lang="en-US">Current and non-current portions of reserve amounted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease" xlink:to="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageOfLegalReserve" xlink:href="simecb-20211231.xsd#simecb_PercentageOfLegalReserve"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PercentageOfLegalReserve_lbl" xml:lang="en-US">Percentage of legal reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfLegalReserve" xlink:to="simecb_PercentageOfLegalReserve_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PercentageOfNominalCapital" xlink:href="simecb-20211231.xsd#simecb_PercentageOfNominalCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PercentageOfNominalCapital_lbl" xml:lang="en-US">Percentage of nominal capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfNominalCapital" xlink:to="simecb_PercentageOfNominalCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve_lbl" xml:lang="en-US">Legal reserve amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" xlink:to="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets_lbl" xml:lang="en-US">Nominal stockholder&#180;s equity percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets" xlink:to="ifrs-full_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalReserve" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CapitalReserve"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CapitalReserve_lbl" xml:lang="en-US">Reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CapitalReserve" xlink:to="ifrs-full_CapitalReserve_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TreasuryShares" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TreasuryShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TreasuryShares_lbl" xml:lang="en-US">Treasury shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TreasuryShares" xlink:to="ifrs-full_TreasuryShares_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfTreasuryShares" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchaseOfTreasuryShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PurchaseOfTreasuryShares_lbl" xml:lang="en-US">Treasury amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfTreasuryShares" xlink:to="ifrs-full_PurchaseOfTreasuryShares_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions_lbl" xml:lang="en-US">Profit (loss) on treasury shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:to="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DividendsPaid" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DividendsPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DividendsPaid_lbl" xml:lang="en-US">Dividend paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaid" xlink:to="ifrs-full_DividendsPaid_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PercentageOfVotingEquityInterestsAcquired"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl" xml:lang="en-US">Percentage of capital stock acquired by subsidiary</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpenseOnBankLoansAndOverdrafts" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestExpenseOnBankLoansAndOverdrafts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_InterestExpenseOnBankLoansAndOverdrafts_lbl" xml:lang="en-US">Interest amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnBankLoansAndOverdrafts" xlink:to="ifrs-full_InterestExpenseOnBankLoansAndOverdrafts_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Borrowings" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Borrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Borrowings_lbl" xml:lang="en-US">Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPayable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_InterestPayable_lbl" xml:lang="en-US">Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPayable" xlink:to="ifrs-full_InterestPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ValueAddedTaxPayables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ValueAddedTaxPayables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ValueAddedTaxPayables_lbl" xml:lang="en-US">Value added tax payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ValueAddedTaxPayables" xlink:to="ifrs-full_ValueAddedTaxPayables_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BalanceAmount" xlink:href="simecb-20211231.xsd#simecb_BalanceAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_BalanceAmount_lbl" xml:lang="en-US">Balance amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BalanceAmount" xlink:to="simecb_BalanceAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AmountReceived" xlink:href="simecb-20211231.xsd#simecb_AmountReceived"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AmountReceived_lbl" xml:lang="en-US">Amount received</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountReceived" xlink:to="simecb_AmountReceived_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ConcentrationOfCreditRiskPercentage" xlink:href="simecb-20211231.xsd#simecb_ConcentrationOfCreditRiskPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ConcentrationOfCreditRiskPercentage_lbl" xml:lang="en-US">Concentration of credit risk percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ConcentrationOfCreditRiskPercentage" xlink:to="simecb_ConcentrationOfCreditRiskPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ObligatedAmountPaidDescription" xlink:href="simecb-20211231.xsd#simecb_ObligatedAmountPaidDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ObligatedAmountPaidDescription_lbl" xml:lang="en-US">Obligated amount paid description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ObligatedAmountPaidDescription" xlink:to="simecb_ObligatedAmountPaidDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DispositionOfAStackEstimatedTons" xlink:href="simecb-20211231.xsd#simecb_DispositionOfAStackEstimatedTons"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DispositionOfAStackEstimatedTons_lbl" xml:lang="en-US">Disposition of stack estimated tons (in Tons)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DispositionOfAStackEstimatedTons" xlink:to="simecb_DispositionOfAStackEstimatedTons_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AttorneyGeneralTransactionDescription" xlink:href="simecb-20211231.xsd#simecb_AttorneyGeneralTransactionDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AttorneyGeneralTransactionDescription_lbl" xml:lang="en-US">Attorney general transaction description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AttorneyGeneralTransactionDescription" xlink:to="simecb_AttorneyGeneralTransactionDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AmountOfPenaltyPaid" xlink:href="simecb-20211231.xsd#simecb_AmountOfPenaltyPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AmountOfPenaltyPaid_lbl" xml:lang="en-US">Civil penalty</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfPenaltyPaid" xlink:to="simecb_AmountOfPenaltyPaid_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_EnvironmentalLiabilities" xlink:href="simecb-20211231.xsd#simecb_EnvironmentalLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_EnvironmentalLiabilities_lbl" xml:lang="en-US">Environmental liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EnvironmentalLiabilities" xlink:to="simecb_EnvironmentalLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_EquipmentToWorkProperlyExpenses" xlink:href="simecb-20211231.xsd#simecb_EquipmentToWorkProperlyExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_EquipmentToWorkProperlyExpenses_lbl" xml:lang="en-US">Equipment to work properly expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EquipmentToWorkProperlyExpenses" xlink:to="simecb_EquipmentToWorkProperlyExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PaymentsOnSeveralChangesOfDates" xlink:href="simecb-20211231.xsd#simecb_PaymentsOnSeveralChangesOfDates"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PaymentsOnSeveralChangesOfDates_lbl" xml:lang="en-US">Payments on several changes of dates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PaymentsOnSeveralChangesOfDates" xlink:to="simecb_PaymentsOnSeveralChangesOfDates_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax_lbl" xml:lang="en-US">Tax payments and expenses (in Pesos)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax" xlink:to="ifrs-full_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_InterestsExpense" xlink:href="simecb-20211231.xsd#simecb_InterestsExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_InterestsExpense_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestsExpense" xlink:to="simecb_InterestsExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_SaleAndUseTaxAmount" xlink:href="simecb-20211231.xsd#simecb_SaleAndUseTaxAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_SaleAndUseTaxAmount_lbl" xml:lang="en-US">Sale and use tax amount (in Pesos)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SaleAndUseTaxAmount" xlink:to="simecb_SaleAndUseTaxAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_OtherInterest" xlink:href="simecb-20211231.xsd#simecb_OtherInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_OtherInterest_lbl" xml:lang="en-US">Other interest (in Pesos)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherInterest" xlink:to="simecb_OtherInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_NotificationOfAppraisalCost" xlink:href="simecb-20211231.xsd#simecb_NotificationOfAppraisalCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_NotificationOfAppraisalCost_lbl" xml:lang="en-US">Notification of appraisal cost (in Pesos)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NotificationOfAppraisalCost" xlink:to="simecb_NotificationOfAppraisalCost_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ProductionCapacity" xlink:href="simecb-20211231.xsd#simecb_ProductionCapacity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ProductionCapacity_lbl" xml:lang="en-US">Produce of metric tons</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProductionCapacity" xlink:to="simecb_ProductionCapacity_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_AreaOfLandUsedForPlant" xlink:href="simecb-20211231.xsd#simecb_AreaOfLandUsedForPlant"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_AreaOfLandUsedForPlant_lbl" xml:lang="en-US">Square meters (in Square Meters)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AreaOfLandUsedForPlant" xlink:to="simecb_AreaOfLandUsedForPlant_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RentalExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RentalExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RentalExpense_lbl" xml:lang="en-US">Rental expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RentalExpense" xlink:to="ifrs-full_RentalExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ContractTerm" xlink:href="simecb-20211231.xsd#simecb_ContractTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ContractTerm_lbl" xml:lang="en-US">Contract term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContractTerm" xlink:to="simecb_ContractTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RecognizedIncome" xlink:href="simecb-20211231.xsd#simecb_RecognizedIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_RecognizedIncome_lbl" xml:lang="en-US">Recognized income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecognizedIncome" xlink:to="simecb_RecognizedIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ContractAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ContractAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ContractAssets_lbl" xml:lang="en-US">Supplier amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContractAssets" xlink:to="ifrs-full_ContractAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PurchaseOfEnergy" xlink:href="simecb-20211231.xsd#simecb_PurchaseOfEnergy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PurchaseOfEnergy_lbl" xml:lang="en-US">Purchase of energy</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PurchaseOfEnergy" xlink:to="simecb_PurchaseOfEnergy_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BudgetExpense" xlink:href="simecb-20211231.xsd#simecb_BudgetExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_BudgetExpense_lbl" xml:lang="en-US">Budget</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BudgetExpense" xlink:to="simecb_BudgetExpense_lbl"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSra0v1v3kFWrn3fdXgqxw5lYGpcVqDocIV9SS9Qu9iWktRDD/RmNbs5Mj/Qju/DKbACNBFlxmDWdRfu5XzXIFPwlkDppf/gPEG1+cYa31fp0LxXEXMErnS2yybKyGAJXA4V4KB6QTRG8/BUAGC3DoXdmxBlfZG0kT9959mYD9Dgnvg7V6p5VhmPiGTdrYgbm2O3ihk/v/gietjmQeyQ0BFAA] CSR-->
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfPurchasedEnergySold" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CostOfPurchasedEnergySold"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CostOfPurchasedEnergySold_lbl" xml:lang="en-US">Cost of project</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfPurchasedEnergySold" xlink:to="ifrs-full_CostOfPurchasedEnergySold_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CostPrice" xlink:href="simecb-20211231.xsd#simecb_CostPrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CostPrice_lbl" xml:lang="en-US">Cost amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CostPrice" xlink:to="simecb_CostPrice_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_InvestingPublicSharesPercentage" xlink:href="simecb-20211231.xsd#simecb_InvestingPublicSharesPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_InvestingPublicSharesPercentage_lbl" xml:lang="en-US">Investing public shares, percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InvestingPublicSharesPercentage" xlink:to="simecb_InvestingPublicSharesPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CommitingToPay" xlink:href="simecb-20211231.xsd#simecb_CommitingToPay"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CommitingToPay_lbl" xml:lang="en-US">Commiting to pay</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CommitingToPay" xlink:to="simecb_CommitingToPay_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherPayables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherPayables_lbl" xml:lang="en-US">Total value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayables" xlink:to="ifrs-full_TradeAndOtherPayables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod_lbl" xml:lang="en-US">Subsequent events description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod" xlink:to="ifrs-full_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PreliminaryTariffRate" xlink:href="simecb-20211231.xsd#simecb_PreliminaryTariffRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PreliminaryTariffRate_lbl" xml:lang="en-US">Preliminary rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PreliminaryTariffRate" xlink:to="simecb_PreliminaryTariffRate_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue_lbl" xml:lang="en-US">Description of net sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue" xlink:to="ifrs-full_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory_lbl" xml:lang="en-US">Conversion of foreign subsidiaries financial statements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory" xlink:to="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_lbl" xml:lang="en-US">Business combinations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_lbl" xml:lang="en-US">Cash and cash equivalents and temporary investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:to="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory_lbl" xml:lang="en-US">Allowances for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory" xlink:to="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories_lbl" xml:lang="en-US">Inventories and cost of sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_lbl" xml:lang="en-US">Property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory_lbl" xml:lang="en-US">Leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory_lbl" xml:lang="en-US">Costs for loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory_lbl" xml:lang="en-US">Intangible assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory_lbl" xml:lang="en-US">Goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_lbl" xml:lang="en-US">Impairment of tangible and intangible assets other than goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory_lbl" xml:lang="en-US">Provisions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_lbl" xml:lang="en-US">Employee benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_lbl" xml:lang="en-US">Earnings per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_lbl" xml:lang="en-US">Income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl" xml:lang="en-US">Foreign currencies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">Financial instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_lbl" xml:lang="en-US">Financial assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory_lbl" xml:lang="en-US">Financial liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">Derivative financial instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_lbl" xml:lang="en-US">Revenue from contracts with customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory_lbl" xml:lang="en-US">Financial information by operating segment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock" xlink:href="simecb-20211231.xsd#simecb_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock_lbl" xml:lang="en-US">Environmental liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock" xlink:to="simecb_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCostOfSalesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfCostOfSalesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfCostOfSalesExplanatory_lbl" xml:lang="en-US">Cost of sales and expenses by function</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCostOfSalesExplanatory" xlink:to="ifrs-full_DisclosureOfCostOfSalesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" xlink:href="simecb-20211231.xsd#simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember_lbl" xml:lang="en-US">ICH (Holding Company) share in SimRep Corporation and Subsidiaries [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" xlink:to="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_USDMember" xlink:href="simecb-20211231.xsd#simecb_USDMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_USDMember_lbl" xml:lang="en-US">USD [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_USDMember" xlink:to="simecb_USDMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_LorainOhioFacilityMember" xlink:href="simecb-20211231.xsd#simecb_LorainOhioFacilityMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_LorainOhioFacilityMember_lbl" xml:lang="en-US">Lorain Ohio Facility [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LorainOhioFacilityMember" xlink:to="simecb_LorainOhioFacilityMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_LorainOhioFacilityMember_lbl0" xml:lang="en-US">Lorain Ohio facility [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LorainOhioFacilityMember" xlink:to="simecb_LorainOhioFacilityMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="simecb_MediumTermNotesOfSimecMember" xlink:href="simecb-20211231.xsd#simecb_MediumTermNotesOfSimecMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_MediumTermNotesOfSimecMember_lbl" xml:lang="en-US">Medium-term notes of Simec [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_MediumTermNotesOfSimecMember" xlink:to="simecb_MediumTermNotesOfSimecMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RepublicEmployeesMember" xlink:href="simecb-20211231.xsd#simecb_RepublicEmployeesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_RepublicEmployeesMember_lbl" xml:lang="en-US">Republic employees [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicEmployeesMember" xlink:to="simecb_RepublicEmployeesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_VEBABenefitTrustMember" xlink:href="simecb-20211231.xsd#simecb_VEBABenefitTrustMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_VEBABenefitTrustMember_lbl" xml:lang="en-US">VEBA Benefit Trust [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VEBABenefitTrustMember" xlink:to="simecb_VEBABenefitTrustMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FourZeroOneKPlansMember" xlink:href="simecb-20211231.xsd#simecb_FourZeroOneKPlansMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_FourZeroOneKPlansMember_lbl" xml:lang="en-US">401(k) Plans [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FourZeroOneKPlansMember" xlink:to="simecb_FourZeroOneKPlansMember_lbl"/>
    <loc xlink:type="locator" xlink:label="currency_BRL" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_BRL"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="currency_BRL_lbl" xml:lang="en-US">Brazil, Brazil Real [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_BRL" xlink:to="currency_BRL_lbl"/>
    <loc xlink:type="locator" xlink:label="currency_MXN" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_MXN"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="currency_MXN_lbl" xml:lang="en-US">BRL [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_MXN" xlink:to="currency_MXN_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember" xlink:href="simecb-20211231.xsd#simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember_lbl" xml:lang="en-US">Companhia Siderurgica do Espirito Santo S.A. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember" xlink:to="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ClassISharesMember" xlink:href="simecb-20211231.xsd#simecb_ClassISharesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ClassISharesMember_lbl" xml:lang="en-US">Class I Shares [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ClassISharesMember" xlink:to="simecb_ClassISharesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ClassIISharesMember" xlink:href="simecb-20211231.xsd#simecb_ClassIISharesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ClassIISharesMember_lbl" xml:lang="en-US">Class II Shares [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ClassIISharesMember" xlink:to="simecb_ClassIISharesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_GrupoSimecSABDeCVMember" xlink:href="simecb-20211231.xsd#simecb_GrupoSimecSABDeCVMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_GrupoSimecSABDeCVMember_lbl" xml:lang="en-US">Grupo Simec, S.A.B. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrupoSimecSABDeCVMember" xlink:to="simecb_GrupoSimecSABDeCVMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IndustriasChSabdecvMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasChSabdecvMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_IndustriasChSabdecvMember_lbl" xml:lang="en-US">IndustriasChSabdecvMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvMember" xlink:to="simecb_IndustriasChSabdecvMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PerfilesComercialesSigosaSadecvMember" xlink:href="simecb-20211231.xsd#simecb_PerfilesComercialesSigosaSadecvMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_PerfilesComercialesSigosaSadecvMember_lbl" xml:lang="en-US">Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PerfilesComercialesSigosaSadecvMember" xlink:to="simecb_PerfilesComercialesSigosaSadecvMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CorrectiveActionConsentAgreementMember" xlink:href="simecb-20211231.xsd#simecb_CorrectiveActionConsentAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CorrectiveActionConsentAgreementMember_lbl" xml:lang="en-US">Corrective Action Consent Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CorrectiveActionConsentAgreementMember" xlink:to="simecb_CorrectiveActionConsentAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_InternationalCourtOfArbitrationMember" xlink:href="simecb-20211231.xsd#simecb_InternationalCourtOfArbitrationMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_InternationalCourtOfArbitrationMember_lbl" xml:lang="en-US">International Court of Arbitration [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InternationalCourtOfArbitrationMember" xlink:to="simecb_InternationalCourtOfArbitrationMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CariacicaMember" xlink:href="simecb-20211231.xsd#simecb_CariacicaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_CariacicaMember_lbl" xml:lang="en-US">Cariacica [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CariacicaMember" xlink:to="simecb_CariacicaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_RolledSteelProductsMember" xlink:href="simecb-20211231.xsd#simecb_RolledSteelProductsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_RolledSteelProductsMember_lbl" xml:lang="en-US">Rolled Steel Products [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RolledSteelProductsMember" xlink:to="simecb_RolledSteelProductsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_EspritoSantoMember" xlink:href="simecb-20211231.xsd#simecb_EspritoSantoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_EspritoSantoMember_lbl" xml:lang="en-US">Esp&#237;rito Santo [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EspritoSantoMember" xlink:to="simecb_EspritoSantoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ItaunaMember" xlink:href="simecb-20211231.xsd#simecb_ItaunaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_ItaunaMember_lbl" xml:lang="en-US">Itauna [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ItaunaMember" xlink:to="simecb_ItaunaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_NRGCurtailmentSolutionsIncMember" xlink:href="simecb-20211231.xsd#simecb_NRGCurtailmentSolutionsIncMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_NRGCurtailmentSolutionsIncMember_lbl" xml:lang="en-US">NRG Curtailment Solutions, Inc. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NRGCurtailmentSolutionsIncMember" xlink:to="simecb_NRGCurtailmentSolutionsIncMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityMember_lbl" xml:lang="en-US">Equity [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityMember" xlink:to="ifrs-full_EquityMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesTable" xlink:href="simecb-20211231.xsd#simecb_ContingenciesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContingenciesTable_lbl" xml:lang="en-US">Contingencies [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingenciesTable" xlink:to="simecb_ContingenciesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesLineItems" xlink:href="simecb-20211231.xsd#simecb_ContingenciesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContingenciesLineItems_lbl" xml:lang="en-US">Contingencies Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingenciesLineItems" xlink:to="simecb_ContingenciesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForSubsidiariesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EntitysTotalForSubsidiariesMember_lbl" xml:lang="en-US">Entity&apos;s total for subsidiaries [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="ifrs-full_EntitysTotalForSubsidiariesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable_lbl" xml:lang="en-US">Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of subsidiaries [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems_lbl" xml:lang="en-US">Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of subsidiaries [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NonadjustingEventsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NonadjustingEventsMember_lbl" xml:lang="en-US">Non-adjusting events after reporting period [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NonadjustingEventsMember" xlink:to="ifrs-full_NonadjustingEventsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable_lbl" xml:lang="en-US">Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of relevant exchange rates used [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems_lbl" xml:lang="en-US">Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of relevant exchange rates used [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember_lbl" xml:lang="en-US">Property, plant and equipment [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RangesMember_lbl" xml:lang="en-US">Ranges [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RangesMember" xlink:to="ifrs-full_RangesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable_lbl" xml:lang="en-US">Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems_lbl" xml:lang="en-US">Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinancialAssetsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinancialAssetsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialAssetsMember_lbl" xml:lang="en-US">Financial assets, class [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssetsMember" xlink:to="ifrs-full_FinancialAssetsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable" xlink:href="simecb-20211231.xsd#simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable_lbl" xml:lang="en-US">Trade Receivables &#8211; Net (Details) - Schedule of age of net receivables that are past due [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable" xlink:to="simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems" xlink:href="simecb-20211231.xsd#simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems_lbl" xml:lang="en-US">Trade Receivables &#8211; Net (Details) - Schedule of age of net receivables that are past due [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems" xlink:to="simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CarryingAmountMember_lbl" xml:lang="en-US">Carrying amount [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CarryingAmountMember" xlink:to="ifrs-full_CarryingAmountMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable_lbl" xml:lang="en-US">Property, Plant and Equipment (Details) - Schedule of cost of investment property, plant and equipment [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable" xlink:to="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems_lbl" xml:lang="en-US">Property, Plant and Equipment (Details) - Schedule of cost of investment property, plant and equipment [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems" xlink:to="simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable_lbl" xml:lang="en-US">Property, Plant and Equipment (Details) - Schedule of accumulated depreciation of property, plant and equipment [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable" xlink:to="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems_lbl" xml:lang="en-US">Property, Plant and Equipment (Details) - Schedule of accumulated depreciation of property, plant and equipment [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems" xlink:to="simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable_lbl" xml:lang="en-US">Property, Plant and Equipment (Details) - Schedule of net book value of property, plant and equipment [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable" xlink:to="simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems_lbl" xml:lang="en-US">Property, Plant and Equipment (Details) - Schedule of net book value of property, plant and equipment [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems" xlink:to="simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwillMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillMember_lbl" xml:lang="en-US">Intangible assets other than goodwill [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwillMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable_lbl" xml:lang="en-US">Intangible and Other Long-Term Assets (Details) - Schedule of Balances [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable" xlink:to="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems_lbl" xml:lang="en-US">Intangible and Other Long-Term Assets (Details) - Schedule of Balances [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems" xlink:to="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable_lbl" xml:lang="en-US">Intangible and Other Long-Term Assets (Details) - Schedule of Reconciliation Between The Opening and Closing Balances [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable" xlink:to="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems_lbl" xml:lang="en-US">Intangible and Other Long-Term Assets (Details) - Schedule of Reconciliation Between The Opening and Closing Balances [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems" xlink:to="simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember_lbl" xml:lang="en-US">Entity&apos;s total for related parties [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DefinedBenefitPlansMember_lbl" xml:lang="en-US">Defined benefit plans [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitPlansMember" xlink:to="ifrs-full_DefinedBenefitPlansMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable_lbl" xml:lang="en-US">Employee Benefits (Details) - Schedule of employee benefits liability [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable" xlink:to="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems_lbl" xml:lang="en-US">Employee Benefits (Details) - Schedule of employee benefits liability [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems" xlink:to="simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable_lbl" xml:lang="en-US">Employee Benefits (Details) - Schedule of net cost for the period booked in profit and loss [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable" xlink:to="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems_lbl" xml:lang="en-US">Employee Benefits (Details) - Schedule of net cost for the period booked in profit and loss [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems" xlink:to="simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GeographicalAreasMember_lbl" xml:lang="en-US">Geographical areas [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeographicalAreasMember" xlink:to="ifrs-full_GeographicalAreasMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable_lbl" xml:lang="en-US">Income Taxes (Details) - Schedule of income tax charged (credited) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable" xlink:to="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems_lbl" xml:lang="en-US">Income Taxes (Details) - Schedule of income tax charged (credited) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems" xlink:to="simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember_lbl" xml:lang="en-US">Temporary difference, unused tax losses and unused tax credits [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable_lbl" xml:lang="en-US">Income Taxes (Details) - Schedule of tax losses pending of amortize [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable" xlink:to="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems_lbl" xml:lang="en-US">Income Taxes (Details) - Schedule of tax losses pending of amortize [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems" xlink:to="simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable_lbl" xml:lang="en-US">Income Taxes (Details) - Schedule of deferred income tax liability [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable" xlink:to="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems_lbl" xml:lang="en-US">Income Taxes (Details) - Schedule of deferred income tax liability [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems" xlink:to="simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable" xlink:href="simecb-20211231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable_lbl" xml:lang="en-US">Transactions and Balances with Related Parties (Details) - Schedule of balances receivable from and payable to related parties [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable" xlink:to="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems" xlink:href="simecb-20211231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems_lbl" xml:lang="en-US">Transactions and Balances with Related Parties (Details) - Schedule of balances receivable from and payable to related parties [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems" xlink:to="simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProductsAndServicesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProductsAndServicesMember_lbl" xml:lang="en-US">Products and services [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProductsAndServicesMember" xlink:to="ifrs-full_ProductsAndServicesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable" xlink:href="simecb-20211231.xsd#simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable_lbl" xml:lang="en-US">Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable" xlink:to="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems" xlink:href="simecb-20211231.xsd#simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems_lbl" xml:lang="en-US">Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems" xlink:to="simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable_lbl" xml:lang="en-US">Financial Information by Segments (Details) - Schedule of financial information by segments [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable" xlink:to="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems_lbl" xml:lang="en-US">Financial Information by Segments (Details) - Schedule of financial information by segments [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable_lbl" xml:lang="en-US">Financial Information by Segments (Details) - Schedule of information on products [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable" xlink:to="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems_lbl" xml:lang="en-US">Financial Information by Segments (Details) - Schedule of information on products [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems" xlink:to="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable_lbl" xml:lang="en-US">Financial Information by Segments (Details) - Schedule of information about geographical areas [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable" xlink:to="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems_lbl" xml:lang="en-US">Financial Information by Segments (Details) - Schedule of information about geographical areas [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems" xlink:to="simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable_lbl" xml:lang="en-US">Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems_lbl" xml:lang="en-US">Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" xlink:to="simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_AllCurrenciesDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_AllCurrenciesDomain_lbl" xml:lang="en-US">All Currencies [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_AllCurrenciesDomain" xlink:to="currency_AllCurrenciesDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentDetailsTable" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PropertyPlantandEquipmentDetailsTable_lbl" xml:lang="en-US">Property, Plant and Equipment (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyPlantandEquipmentDetailsTable" xlink:to="simecb_PropertyPlantandEquipmentDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_PropertyPlantandEquipmentDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PropertyPlantandEquipmentDetailsLineItems_lbl" xml:lang="en-US">Property, Plant and Equipment (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyPlantandEquipmentDetailsLineItems" xlink:to="simecb_PropertyPlantandEquipmentDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwillMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsAndGoodwillMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsAndGoodwillMember_lbl" xml:lang="en-US">Intangible assets and goodwill [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsAndGoodwillMember" xlink:to="ifrs-full_IntangibleAssetsAndGoodwillMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsTable" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsTable_lbl" xml:lang="en-US">Intangible and Other Long-Term Assets (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsTable" xlink:to="simecb_IntangibleandOtherLongTermAssetsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IntangibleandOtherLongTermAssetsDetailsLineItems_lbl" xml:lang="en-US">Intangible and Other Long-Term Assets (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleandOtherLongTermAssetsDetailsLineItems" xlink:to="simecb_IntangibleandOtherLongTermAssetsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BorrowingsByNameMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsByNameMember_lbl" xml:lang="en-US">Borrowings by name [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsByNameMember" xlink:to="ifrs-full_BorrowingsByNameMember_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ShortTermDebtDetailsTable" xlink:href="simecb-20211231.xsd#simecb_ShortTermDebtDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ShortTermDebtDetailsTable_lbl" xml:lang="en-US">Short-Term Debt (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShortTermDebtDetailsTable" xlink:to="simecb_ShortTermDebtDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ShortTermDebtDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_ShortTermDebtDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ShortTermDebtDetailsLineItems_lbl" xml:lang="en-US">Short-Term Debt (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShortTermDebtDetailsLineItems" xlink:to="simecb_ShortTermDebtDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsDetailsTable" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EmployeeBenefitsDetailsTable_lbl" xml:lang="en-US">Employee Benefits (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeBenefitsDetailsTable" xlink:to="simecb_EmployeeBenefitsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_EmployeeBenefitsDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EmployeeBenefitsDetailsLineItems_lbl" xml:lang="en-US">Employee Benefits (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeBenefitsDetailsLineItems" xlink:to="simecb_EmployeeBenefitsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsTable" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTaxesDetailsTable_lbl" xml:lang="en-US">Income Taxes (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxesDetailsTable" xlink:to="simecb_IncomeTaxesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_IncomeTaxesDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTaxesDetailsLineItems_lbl" xml:lang="en-US">Income Taxes (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxesDetailsLineItems" xlink:to="simecb_IncomeTaxesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_StockholdersEquityDetailsTable" xlink:href="simecb-20211231.xsd#simecb_StockholdersEquityDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_StockholdersEquityDetailsTable_lbl" xml:lang="en-US">Stockholders&apos; Equity (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StockholdersEquityDetailsTable" xlink:to="simecb_StockholdersEquityDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_StockholdersEquityDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_StockholdersEquityDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_StockholdersEquityDetailsLineItems_lbl" xml:lang="en-US">Stockholders&apos; Equity (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StockholdersEquityDetailsLineItems" xlink:to="simecb_StockholdersEquityDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipDomain" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_OwnershipDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_OwnershipDomain_lbl" xml:lang="en-US">Ownership [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_OwnershipDomain" xlink:to="srt_OwnershipDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_NonControllingInterestDetailsTable" xlink:href="simecb-20211231.xsd#simecb_NonControllingInterestDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NonControllingInterestDetailsTable_lbl" xml:lang="en-US">Non-Controlling Interest (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonControllingInterestDetailsTable" xlink:to="simecb_NonControllingInterestDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_NonControllingInterestDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_NonControllingInterestDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NonControllingInterestDetailsLineItems_lbl" xml:lang="en-US">Non-Controlling Interest (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonControllingInterestDetailsLineItems" xlink:to="simecb_NonControllingInterestDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable" xlink:href="simecb-20211231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable_lbl" xml:lang="en-US">Transactions and Balances with Related Parties (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable" xlink:to="simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems_lbl" xml:lang="en-US">Transactions and Balances with Related Parties (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:to="simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesDetailsTable" xlink:href="simecb-20211231.xsd#simecb_ContingenciesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContingenciesDetailsTable_lbl" xml:lang="en-US">Contingencies (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingenciesDetailsTable" xlink:to="simecb_ContingenciesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_ContingenciesDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_ContingenciesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContingenciesDetailsLineItems_lbl" xml:lang="en-US">Contingencies (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingenciesDetailsLineItems" xlink:to="simecb_ContingenciesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CommitmentsDetailsTable" xlink:href="simecb-20211231.xsd#simecb_CommitmentsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CommitmentsDetailsTable_lbl" xml:lang="en-US">Commitments (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CommitmentsDetailsTable" xlink:to="simecb_CommitmentsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="simecb_CommitmentsDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_CommitmentsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CommitmentsDetailsLineItems_lbl" xml:lang="en-US">Commitments (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CommitmentsDetailsLineItems" xlink:to="simecb_CommitmentsDetailsLineItems_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl0" 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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:to="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes_lbl0" 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.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_lbl0" 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.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_lbl0" 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.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" xlink:to="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdministrativeServicesExpenditures_lbl0" xml:lang="en-US">Administrative services expenditures.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdministrativeServicesExpenditures" xlink:to="simecb_AdministrativeServicesExpenditures_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AgreementsWithClients_lbl0" xml:lang="en-US">Agreements with clients.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AgreementsWithClients" xlink:to="simecb_AgreementsWithClients_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountOfPenaltyPaid_lbl0" xml:lang="en-US">Amount of penalty paid.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfPenaltyPaid" xlink:to="simecb_AmountOfPenaltyPaid_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease_lbl1" xml:lang="en-US">Amount of tax payments and expenses increase (decrease) during the year.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease" xlink:to="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountReceived_lbl0" xml:lang="en-US">Amount received during the year.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountReceived" xlink:to="simecb_AmountReceived_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AreaOfLandUsedForPlant_lbl0" xml:lang="en-US">Length of new plant for special steel.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AreaOfLandUsedForPlant" xlink:to="simecb_AreaOfLandUsedForPlant_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AttorneyGeneralTransactionDescription_lbl0" xml:lang="en-US">Attorney general transaction description.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AttorneyGeneralTransactionDescription" xlink:to="simecb_AttorneyGeneralTransactionDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AttorneysFees_lbl0" xml:lang="en-US">Attorney&apos;s fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AttorneysFees" xlink:to="simecb_AttorneysFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AveragePriceOfCokePerMetricTons_lbl0" xml:lang="en-US">Average price of coke per metric tons.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AveragePriceOfCokePerMetricTons" xlink:to="simecb_AveragePriceOfCokePerMetricTons_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BalanceAmount_lbl0" xml:lang="en-US">Balance amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BalanceAmount" xlink:to="simecb_BalanceAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers_lbl0" xml:lang="en-US">Benefit from utilization of tax loss carry-forward and others.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" xlink:to="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BudgetExpense_lbl0" xml:lang="en-US">Amount of budget expense.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BudgetExpense" xlink:to="simecb_BudgetExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CancellationOfBalances_lbl0" xml:lang="en-US">Cancellation of balances.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CancellationOfBalances" xlink:to="simecb_CancellationOfBalances_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CancellationsAmount_lbl0" xml:lang="en-US">The amount of cancellations.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CancellationsAmount" xlink:to="simecb_CancellationsAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CokeAmount_lbl0" xml:lang="en-US">Amount of coke.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeAmount" xlink:to="simecb_CokeAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CokeInventory_lbl0" xml:lang="en-US">Coke inventory.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventory" xlink:to="simecb_CokeInventory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CokeInventoryAmount_lbl0" xml:lang="en-US">Coke inventory amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventoryAmount" xlink:to="simecb_CokeInventoryAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CokeInventoryValue_lbl0" xml:lang="en-US">Coke inventory, value.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventoryValue" xlink:to="simecb_CokeInventoryValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CommitingToPay_lbl0" xml:lang="en-US">Amount of commiting to pay.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CommitingToPay" xlink:to="simecb_CommitingToPay_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ConcentrationOfCreditRiskPercentage_lbl0" xml:lang="en-US">The percentage of the concentration of credit risk percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ConcentrationOfCreditRiskPercentage" xlink:to="simecb_ConcentrationOfCreditRiskPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ContingenciesAndCommitments_lbl0" xml:lang="en-US">Amount of contingencies and commitments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingenciesAndCommitments" xlink:to="simecb_ContingenciesAndCommitments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ContractTerm_lbl0" xml:lang="en-US">Contract term.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContractTerm" xlink:to="simecb_ContractTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ContributionVestedPercentage_lbl0" xml:lang="en-US">Contribution vested Percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContributionVestedPercentage" xlink:to="simecb_ContributionVestedPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CostOfSalesAdministrativeExpenses_lbl0" xml:lang="en-US">Cost of sales administrative expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CostOfSalesAdministrativeExpenses" xlink:to="simecb_CostOfSalesAdministrativeExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CostOfSalesAndExpenses_lbl0" xml:lang="en-US">Cost of sales and expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CostOfSalesAndExpenses" xlink:to="simecb_CostOfSalesAndExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiaries_lbl0" xml:lang="en-US">Cumulative translation effects in foreign subsidiaries.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CumulativeTranslationEffectsInForeignSubsidiaries" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiaries_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CurrentIncomeTaxPayable_lbl0" 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.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CurrentIncomeTaxPayable" xlink:to="simecb_CurrentIncomeTaxPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DecreaseIncreaseInOtherNoncurrentAssets_lbl0" xml:lang="en-US">Decrease (increase) in other non-current assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DecreaseIncreaseInOtherNoncurrentAssets" xlink:to="simecb_DecreaseIncreaseInOtherNoncurrentAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DeferredContributionPlanPercentage_lbl0" xml:lang="en-US">Deferred contribution plan percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredContributionPlanPercentage" xlink:to="simecb_DeferredContributionPlanPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DeferredTaxAssetGross_lbl0" xml:lang="en-US">Deferred tax assets gross.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxAssetGross" xlink:to="simecb_DeferredTaxAssetGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DefinedBenefitsCosts_lbl0" xml:lang="en-US">Net cost of benefits during the year.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitsCosts" xlink:to="simecb_DefinedBenefitsCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DepreciationExpense1_lbl0" xml:lang="en-US">The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DepreciationExpense1" xlink:to="simecb_DepreciationExpense1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory_lbl0" xml:lang="en-US">The description of the entity&apos;s accounting policy for allowances for doubtful accounts.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory" xlink:to="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory_lbl0" xml:lang="en-US">The description of the entity&apos;s accounting policy for Conversion of foreign subsidiaries&apos; financial statements.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory" xlink:to="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory_lbl0" xml:lang="en-US">The entire disclosure for application of new and modified standards and interpretations and standards not yet in force.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory" xlink:to="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory_lbl0" xml:lang="en-US">The disclosure of controlling and non-controlling interest explanatory.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory" xlink:to="simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory_lbl0" xml:lang="en-US">The entire disclosure for Critical accounting judgments and key sources of estimation.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory" xlink:to="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory_lbl0" xml:lang="en-US">The disclosure of detailed information about allowance for doubtful Accounts.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory_lbl0" xml:lang="en-US">The disclosure of detailed information about balance of intangible assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory_lbl0" xml:lang="en-US">The disclosure of detailed information about Cash and cash equivalents.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory_lbl0" xml:lang="en-US">The disclosure of detailed information about estimated useful lives of assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory_lbl0" xml:lang="en-US">The disclosure of detailed information about net book value of property, plant and equipment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory_lbl0" xml:lang="en-US">The disclosure of detailed information about recoverable taxes.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory_lbl0" xml:lang="en-US">The disclosure of detailed information about short-term and long-term Inventories.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfNatureOfBusinessExplanatory_lbl0" xml:lang="en-US">The entire disclosure for nature of business.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfNatureOfBusinessExplanatory" xlink:to="simecb_DisclosureOfNatureOfBusinessExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfRecoverableTaxesExplanatory_lbl0" xml:lang="en-US">The entire disclosure for recoverable taxes.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfRecoverableTaxesExplanatory" xlink:to="simecb_DisclosureOfRecoverableTaxesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DrawnBalances_lbl0" xml:lang="en-US">Drawn balances.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DrawnBalances" xlink:to="simecb_DrawnBalances_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EffectOfRestatementAmount_lbl0" xml:lang="en-US">Effect of restatement, Amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EffectOfRestatementAmount" xlink:to="simecb_EffectOfRestatementAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses_lbl0" xml:lang="en-US">Amount of electric arc furnace and auxiliar facilities expenses during the period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses" xlink:to="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EmployeeProfitSharingAmount_lbl0" xml:lang="en-US">Employee profit sharing amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeProfitSharingAmount" xlink:to="simecb_EmployeeProfitSharingAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EnvironmentalLiabilities_lbl0" 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.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EnvironmentalLiabilities" xlink:to="simecb_EnvironmentalLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EquipmentToWorkProperlyExpenses_lbl0" xml:lang="en-US">Equipment to work properly expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EquipmentToWorkProperlyExpenses" xlink:to="simecb_EquipmentToWorkProperlyExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ExpectedBenefitTaxExpense_lbl0" xml:lang="en-US">Amount of expected benefit, expense.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ExpectedBenefitTaxExpense" xlink:to="simecb_ExpectedBenefitTaxExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FinaIProfitandLossEmployeeBenefits_lbl0" xml:lang="en-US">The amount of Final PNL.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinaIProfitandLossEmployeeBenefits" xlink:to="simecb_FinaIProfitandLossEmployeeBenefits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FinishedGoodsNonCurrent_lbl0" xml:lang="en-US">Finished goods.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinishedGoodsNonCurrent" xlink:to="simecb_FinishedGoodsNonCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FixedAmountsPerHourForEachCoveredEmployees_lbl0" xml:lang="en-US">Fixed amount per hour for each covered employees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedAmountsPerHourForEachCoveredEmployees" xlink:to="simecb_FixedAmountsPerHourForEachCoveredEmployees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FixedCapitalAmount_lbl0" xml:lang="en-US">Fixed capital, Amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedCapitalAmount" xlink:to="simecb_FixedCapitalAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FixedCapitalShares_lbl1" xml:lang="en-US">The number of fixed capital, shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedCapitalShares" xlink:to="simecb_FixedCapitalShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_GrossNoncurrentInventories_lbl0" xml:lang="en-US">Long-term inventories, gross.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrossNoncurrentInventories" xlink:to="simecb_GrossNoncurrentInventories_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IncomeTax_lbl0" xml:lang="en-US">Income Tax.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTax" xlink:to="simecb_IncomeTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses_lbl0" 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)]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:to="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IncreaseDecreaseInInflationEffectsNet_lbl0" xml:lang="en-US">Amount of inflation effects, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseInInflationEffectsNet" xlink:to="simecb_IncreaseDecreaseInInflationEffectsNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets_lbl0" xml:lang="en-US">The increase (decrease) in allowance account for credit losses of financial assets resulting from cancellation.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" xlink:to="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_InitialProfitandLossEmployeeBenefits_lbl0" xml:lang="en-US">The amount of Initial profit and loss employee benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InitialProfitandLossEmployeeBenefits" xlink:to="simecb_InitialProfitandLossEmployeeBenefits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_InterestExpenses_lbl0" xml:lang="en-US">Interest expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestExpenses" xlink:to="simecb_InterestExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_InterestIncome_lbl0" xml:lang="en-US">The amount of income arising from interest.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestIncome" xlink:to="simecb_InterestIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_InvestingPublicSharesPercentage_lbl0" xml:lang="en-US">Percentage of investing public shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InvestingPublicSharesPercentage" xlink:to="simecb_InvestingPublicSharesPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LaborAgreementDescription_lbl0" xml:lang="en-US">Labor agreement description.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaborAgreementDescription" xlink:to="simecb_LaborAgreementDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LaborAndCapitalizedIndirectExpenses_lbl0" xml:lang="en-US">Amount of labor and capitalized indirect expenses during the period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaborAndCapitalizedIndirectExpenses" xlink:to="simecb_LaborAndCapitalizedIndirectExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LandTreatments_lbl0" xml:lang="en-US">The amount of land treatments in pacific steel, inc.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LandTreatments" xlink:to="simecb_LandTreatments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NetCostForThePeriod_lbl0" xml:lang="en-US">The amount of net cost for the period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NetCostForThePeriod" xlink:to="simecb_NetCostForThePeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NetCostsForThePeriod_lbl0" xml:lang="en-US">The amount of net cost for the period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NetCostsForThePeriod" xlink:to="simecb_NetCostsForThePeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NonCurrentLoansToRelatedParties_lbl0" xml:lang="en-US">Non-current loans to related parties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonCurrentLoansToRelatedParties" xlink:to="simecb_NonCurrentLoansToRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NotificationOfAppraisalCost_lbl0" xml:lang="en-US">Notification of appraisal cost.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NotificationOfAppraisalCost" xlink:to="simecb_NotificationOfAppraisalCost_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ObligatedAmountPaidDescription_lbl0" xml:lang="en-US">Obligated amount paid.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ObligatedAmountPaidDescription" xlink:to="simecb_ObligatedAmountPaidDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginalValueNet_lbl0" xml:lang="en-US">The amount of original value net.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginalValueNet" xlink:to="simecb_OriginalValueNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherAccruedLiabilities_lbl0" xml:lang="en-US">The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAccruedLiabilities" xlink:to="simecb_OtherAccruedLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherAssetsRecoverable_lbl0" xml:lang="en-US">Other assets recoverable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAssetsRecoverable" xlink:to="simecb_OtherAssetsRecoverable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherIncomeAndOtherExpensesNet_lbl0" xml:lang="en-US">Total other (income) and other expenses, net.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeAndOtherExpensesNet" xlink:to="simecb_OtherIncomeAndOtherExpensesNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherIncomeNet_lbl0" xml:lang="en-US">The net amount of operating income that the entity does not separately disclose in the same statement or note.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeNet" xlink:to="simecb_OtherIncomeNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherIncomeexpensesNet_lbl0" xml:lang="en-US">The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeexpensesNet" xlink:to="simecb_OtherIncomeexpensesNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageMatchingContributionForFirstFivePercentage_lbl0" xml:lang="en-US">Percentage matching contribution for the first 5.0%.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageMatchingContributionForFirstFivePercentage" xlink:to="simecb_PercentageMatchingContributionForFirstFivePercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfCollectiveBargainingAgreements_lbl0" xml:lang="en-US">Percentage of collective bargaining agreements.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfCollectiveBargainingAgreements" xlink:to="simecb_PercentageOfCollectiveBargainingAgreements_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfLegalReserve_lbl0" xml:lang="en-US">Percentage of legal reserve.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfLegalReserve" xlink:to="simecb_PercentageOfLegalReserve_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfNominalCapital_lbl0" xml:lang="en-US">Percentage of nominal capital.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfNominalCapital" xlink:to="simecb_PercentageOfNominalCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument_lbl0" xml:lang="en-US">Percentage range of changes in fair value or cash flows of hedging instrument.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" xlink:to="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageShareOfEmployersProfits_lbl0" xml:lang="en-US">Percentage share of employers profits.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageShareOfEmployersProfits" xlink:to="simecb_PercentageShareOfEmployersProfits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PreliminaryTariffRate_lbl0" xml:lang="en-US">Preliminary tariff rate applied on products.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PreliminaryTariffRate" xlink:to="simecb_PreliminaryTariffRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ProductionCapacity_lbl0" xml:lang="en-US">Production capacity.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProductionCapacity" xlink:to="simecb_ProductionCapacity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PropertyPlantAndEquipment1_lbl0" xml:lang="en-US">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.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyPlantAndEquipment1" xlink:to="simecb_PropertyPlantAndEquipment1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PurchaseOfEnergy_lbl0" xml:lang="en-US">Purchase of energy.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PurchaseOfEnergy" xlink:to="simecb_PurchaseOfEnergy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RecoveryOfLosses_lbl0" xml:lang="en-US">Recovery of losses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecoveryOfLosses" xlink:to="simecb_RecoveryOfLosses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserve_lbl0" xml:lang="en-US">Repurchase of own capital stock reserve.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalStockReserve" xlink:to="simecb_RepurchaseOfOwnCapitalStockReserve_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RevenueProducts_lbl0" xml:lang="en-US">The income arising in the course of an entity&apos;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.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RevenueProducts" xlink:to="simecb_RevenueProducts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RollersAmount_lbl0" xml:lang="en-US">Amount of rollers.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RollersAmount" xlink:to="simecb_RollersAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SaleAndUseTaxAmount_lbl0" xml:lang="en-US">Sale and use tax amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SaleAndUseTaxAmount" xlink:to="simecb_SaleAndUseTaxAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SaleOfScrap_lbl0" xml:lang="en-US">Sale of scrap.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SaleOfScrap" xlink:to="simecb_SaleOfScrap_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock_lbl0" xml:lang="en-US">Schedule of detailed information about income tax charged credited explanatory.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock" xlink:to="simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock_lbl0" xml:lang="en-US">Schedule of detailed information about income tax expense benefit explanatory.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock" xlink:to="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock_lbl0" xml:lang="en-US">Schedule of detailed information about tax losses pending of amortize explanatory.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock" xlink:to="simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ShareCapitalAmount_lbl0" xml:lang="en-US">Share capital, Amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareCapitalAmount" xlink:to="simecb_ShareCapitalAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ShareCapitalShares_lbl0" xml:lang="en-US">The number of share capital, shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareCapitalShares" xlink:to="simecb_ShareCapitalShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries_lbl0" xml:lang="en-US">Share of translation effects of foreign subsidiaries.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries" xlink:to="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SharesAmount_lbl0" xml:lang="en-US">The value of number of shares authorised.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SharesAmount" xlink:to="simecb_SharesAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SparePartsNoncurrent_lbl0" xml:lang="en-US">Spare parts.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SparePartsNoncurrent" xlink:to="simecb_SparePartsNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TaxLossesAvailable_lbl0" xml:lang="en-US">Tax losses pending of amortization.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossesAvailable" xlink:to="simecb_TaxLossesAvailable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities_lbl0" xml:lang="en-US">Total accounts payable trade and other accrued liabilities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities" xlink:to="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TradeReceviablesPercentage_lbl0" xml:lang="en-US">Trade receviables percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeReceviablesPercentage" xlink:to="simecb_TradeReceviablesPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_UndrawnBalances_lbl0" xml:lang="en-US">Undrawn balances.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UndrawnBalances" xlink:to="simecb_UndrawnBalances_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_UpdateOfBalancesInFavorInTaxes_lbl0" xml:lang="en-US">Update of balances in favor in taxes.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UpdateOfBalancesInFavorInTaxes" xlink:to="simecb_UpdateOfBalancesInFavorInTaxes_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment_lbl0" xml:lang="en-US">Estimated useful lives of assets in Years.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment" xlink:to="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_lbl0" xml:lang="en-US">Valuation allowance at cost or net realizable&amp;amp;amp;amp;#160;value, the lower.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" xlink:to="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_VariableCapitalAmount_lbl0" xml:lang="en-US">Variable capital, Amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VariableCapitalAmount" xlink:to="simecb_VariableCapitalAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_VariableCapitalShares_lbl0" xml:lang="en-US">The number of variable capital, shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VariableCapitalShares" xlink:to="simecb_VariableCapitalShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AcerosyLaminadosSigosaSadecvMember_lbl0" xml:lang="en-US">Aceros y Laminados Sigosa, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AcerosyLaminadosSigosaSadecvMember" xlink:to="simecb_AcerosyLaminadosSigosaSadecvMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdvancesFromCustomersMember_lbl0" xml:lang="en-US">Advances from customers [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdvancesFromCustomersMember" xlink:to="simecb_AdvancesFromCustomersMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BarsMember_lbl0" xml:lang="en-US">Bars [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BarsMember" xlink:to="simecb_BarsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CaLaminadoraVistaHermosaSadecvMember_lbl0" xml:lang="en-US">Ca. Laminadora Vista Hermosa, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CaLaminadoraVistaHermosaSadecvMember" xlink:to="simecb_CaLaminadoraVistaHermosaSadecvMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CiaTubosYPerfilesMonterreySadecvMember_lbl0" xml:lang="en-US">Cia Tubos y Perfiles Monterrey, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CiaTubosYPerfilesMonterreySadecvMember" xlink:to="simecb_CiaTubosYPerfilesMonterreySadecvMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ClassIISharesMember_lbl0" xml:lang="en-US">Class II Shares [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ClassIISharesMember" xlink:to="simecb_ClassIISharesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ClassISharesMember_lbl0" xml:lang="en-US">Class I Shares [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ClassISharesMember" xlink:to="simecb_ClassISharesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ColdDrawnBarsMember_lbl0" xml:lang="en-US">Cold drawn bars [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ColdDrawnBarsMember" xlink:to="simecb_ColdDrawnBarsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ComercializadoraSIGOSASadecvMember_lbl0" xml:lang="en-US">Comercializadora SIGOSA, S.A. de C.V.[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ComercializadoraSIGOSASadecvMember" xlink:to="simecb_ComercializadoraSIGOSASadecvMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember_lbl0" xml:lang="en-US">Companhia Siderurgica do Espirito Santo S.A. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember" xlink:to="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember_lbl0" xml:lang="en-US">Cumulative translation effects in foreign subsidiaries [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FlatRebarMember_lbl0" xml:lang="en-US">Flat rebar [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FlatRebarMember" xlink:to="simecb_FlatRebarMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FurnitureMixturesComputerMember_lbl1" xml:lang="en-US">Furniture, mixtures and computer Equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FurnitureMixturesComputerMember" xlink:to="simecb_FurnitureMixturesComputerMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_GrupoSanMember_lbl0" xml:lang="en-US">Grupo San [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrupoSanMember" xlink:to="simecb_GrupoSanMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_HoldingProtelSadecvMember_lbl0" xml:lang="en-US">Holding Protel, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HoldingProtelSadecvMember" xlink:to="simecb_HoldingProtelSadecvMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_HotRolledBarsMember_lbl0" xml:lang="en-US">Hot rolled bars [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HotRolledBarsMember" xlink:to="simecb_HotRolledBarsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember_lbl0" xml:lang="en-US">ICH (Holding Company) share in SimRep Corporation and Subsidiaries [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" xlink:to="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IndustriasChSabdecvMember_lbl0" xml:lang="en-US">Industrias CH, S.A.B. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvMember" xlink:to="simecb_IndustriasChSabdecvMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IndustriasChSabdecvOneMember_lbl0" xml:lang="en-US">Industrias CH, S.A.B. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvOneMember" xlink:to="simecb_IndustriasChSabdecvOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IndustriasChSabdecvTwoMember_lbl0" xml:lang="en-US">Industrias CH, S.A.B. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvTwoMember" xlink:to="simecb_IndustriasChSabdecvTwoMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_KobeTechContractMember_lbl0" xml:lang="en-US">Kobe Tech contract [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_KobeTechContractMember" xlink:to="simecb_KobeTechContractMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LightStructuralMember_lbl0" xml:lang="en-US">Light structural [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LightStructuralMember" xlink:to="simecb_LightStructuralMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LorainOhioFacilityMember_lbl1" xml:lang="en-US">Lorain Ohio facility [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LorainOhioFacilityMember" xlink:to="simecb_LorainOhioFacilityMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_MediumTermNotesOfSimecMember_lbl0" xml:lang="en-US">Medium-term notes of Simec [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_MediumTermNotesOfSimecMember" xlink:to="simecb_MediumTermNotesOfSimecMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NonadjustingEventMember_lbl0" xml:lang="en-US">Non-adjusting events after reporting period [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonadjustingEventMember" xlink:to="simecb_NonadjustingEventMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OperadoraConstrualcoSadecvMember_lbl0" xml:lang="en-US">Operadora Construalco, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraConstrualcoSadecvMember" xlink:to="simecb_OperadoraConstrualcoSadecvMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OperadoraIndustrialdeHerramientasSadecvMember_lbl0" xml:lang="en-US">Operadora Industrial de Herramientas, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraIndustrialdeHerramientasSadecvMember" xlink:to="simecb_OperadoraIndustrialdeHerramientasSadecvMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OperadoraPerfilesSigosaSadecvMember_lbl0" xml:lang="en-US">Operadora Perfiles Sigosa, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraPerfilesSigosaSadecvMember" xlink:to="simecb_OperadoraPerfilesSigosaSadecvMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OperadoraPytsaIndustrialSadecvMember_lbl0" xml:lang="en-US">Operadora Pytsa Industrial, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraPytsaIndustrialSadecvMember" xlink:to="simecb_OperadoraPytsaIndustrialSadecvMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherEuropeAndAsiaMember_lbl0" xml:lang="en-US">Other (Europe and Asia) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherEuropeAndAsiaMember" xlink:to="simecb_OtherEuropeAndAsiaMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OthersMember_lbl0" xml:lang="en-US">Others [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OthersMember" xlink:to="simecb_OthersMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PerfilesComecialesSigosaSadecvMember_lbl0" xml:lang="en-US">Perfiles Comeciales Sigosa, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PerfilesComecialesSigosaSadecvMember" xlink:to="simecb_PerfilesComecialesSigosaSadecvMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PerfilesComercialesSigosaSadecvMember_lbl0" xml:lang="en-US">Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PerfilesComercialesSigosaSadecvMember" xlink:to="simecb_PerfilesComercialesSigosaSadecvMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PrepaidExpensesMember_lbl0" xml:lang="en-US">Prepaid expenses [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PrepaidExpensesMember" xlink:to="simecb_PrepaidExpensesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RebarMember_lbl0" xml:lang="en-US">Rebar [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RebarMember" xlink:to="simecb_RebarMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepublicEmployeesMember_lbl0" xml:lang="en-US">Republic employees [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicEmployeesMember" xlink:to="simecb_RepublicEmployeesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepublicMember_lbl0" xml:lang="en-US">Republic [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicMember" xlink:to="simecb_RepublicMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepublicTradeMarkMember_lbl0" xml:lang="en-US">Republic trade mark [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicTradeMarkMember" xlink:to="simecb_RepublicTradeMarkMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_StructuralMember_lbl0" xml:lang="en-US">Structural [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StructuralMember" xlink:to="simecb_StructuralMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries10Member_lbl0" xml:lang="en-US">Operadora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries10Member" xlink:to="simecb_Subsidiaries10Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries11Member_lbl0" xml:lang="en-US">Operadora de Metales, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries11Member" xlink:to="simecb_Subsidiaries11Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries12Member_lbl0" xml:lang="en-US">Administradora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries12Member" xlink:to="simecb_Subsidiaries12Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries13Member_lbl0" xml:lang="en-US">CSG Comercial, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries13Member" xlink:to="simecb_Subsidiaries13Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries14Member_lbl0" xml:lang="en-US">Operadora de Servicios de la Industria Siderurgica ICH, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries14Member" xlink:to="simecb_Subsidiaries14Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries15Member_lbl0" xml:lang="en-US">Corporacion Aceros DM, S.A. de C.V. and subsidiaries [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries15Member" xlink:to="simecb_Subsidiaries15Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries16Member_lbl0" xml:lang="en-US">Acero Transportes San, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries16Member" xlink:to="simecb_Subsidiaries16Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries17Member_lbl0" xml:lang="en-US">Simec Acero, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries17Member" xlink:to="simecb_Subsidiaries17Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries18Member_lbl0" xml:lang="en-US">Corporacion ASL, S. A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries18Member" xlink:to="simecb_Subsidiaries18Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries19Member_lbl0" xml:lang="en-US">Simec International 6, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries19Member" xlink:to="simecb_Subsidiaries19Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries1Member_lbl0" xml:lang="en-US">Compania Siderurgica de Guadalajara, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries1Member" xlink:to="simecb_Subsidiaries1Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries20Member_lbl0" xml:lang="en-US">Simec International 7, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries20Member" xlink:to="simecb_Subsidiaries20Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries21Member_lbl0" xml:lang="en-US">Simec International 9, S.A.P.I. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries21Member" xlink:to="simecb_Subsidiaries21Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries22Member_lbl0" xml:lang="en-US">Corporativos G&amp;amp;amp;amp;DL, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries22Member" xlink:to="simecb_Subsidiaries22Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries23Member_lbl0" xml:lang="en-US">Orge, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries23Member" xlink:to="simecb_Subsidiaries23Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries24Member_lbl0" xml:lang="en-US">Siderurgica del Occidente y Pacifico, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries24Member" xlink:to="simecb_Subsidiaries24Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries25Member_lbl0" xml:lang="en-US">RRLC, S.A.P.I. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries25Member" xlink:to="simecb_Subsidiaries25Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries26Member_lbl0" xml:lang="en-US">Grupo Chant, S.A.P.I. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries26Member" xlink:to="simecb_Subsidiaries26Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries27Member_lbl0" xml:lang="en-US">Aceros Especiales Simec Tlaxcala, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries27Member" xlink:to="simecb_Subsidiaries27Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries28Member_lbl0" xml:lang="en-US">Recursos Humanos de la Industria Siderurgica de Tlaxcala, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries28Member" xlink:to="simecb_Subsidiaries28Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries29Member_lbl0" xml:lang="en-US">GSIM de Occidente S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries29Member" xlink:to="simecb_Subsidiaries29Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries2Member_lbl0" xml:lang="en-US">Arrendadora Simec, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries2Member" xlink:to="simecb_Subsidiaries2Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries30Member_lbl0" xml:lang="en-US">Fundiciones de Acero Estructural, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries30Member" xlink:to="simecb_Subsidiaries30Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries31Member_lbl0" xml:lang="en-US">Siderurgicos Noroeste, S.A. DE C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries31Member" xlink:to="simecb_Subsidiaries31Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries32Member_lbl0" xml:lang="en-US">SimRep Corporation and Subsidiaries [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries32Member" xlink:to="simecb_Subsidiaries32Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries33Member_lbl0" xml:lang="en-US">Pacific Steel, Inc. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries33Member" xlink:to="simecb_Subsidiaries33Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries34Member_lbl0" xml:lang="en-US">Pacific Steel Projects, Inc. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries34Member" xlink:to="simecb_Subsidiaries34Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries35Member_lbl0" xml:lang="en-US">Simec Steel, Inc. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries35Member" xlink:to="simecb_Subsidiaries35Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries36Member_lbl0" xml:lang="en-US">Simec USA, Corp. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries36Member" xlink:to="simecb_Subsidiaries36Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries37Member_lbl0" xml:lang="en-US">Undershaft Investments, NV. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries37Member" xlink:to="simecb_Subsidiaries37Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries38Member_lbl0" xml:lang="en-US">GV do Brasil Industria e Comercio de Aco LTDA [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries38Member" xlink:to="simecb_Subsidiaries38Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries3Member_lbl0" xml:lang="en-US">Simec International, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries3Member" xlink:to="simecb_Subsidiaries3Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries41Member_lbl0" xml:lang="en-US">Simec Siderurgico, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries41Member" xlink:to="simecb_Subsidiaries41Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries4Member_lbl0" xml:lang="en-US">Compania Siderurgica del Pacifico, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries4Member" xlink:to="simecb_Subsidiaries4Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries5Member_lbl0" xml:lang="en-US">Coordinadora de Servicios Siderurgicos de Calidad, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries5Member" xlink:to="simecb_Subsidiaries5Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries6Member_lbl0" xml:lang="en-US">Industrias del Acero y del Alambre, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries6Member" xlink:to="simecb_Subsidiaries6Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries7Member_lbl0" xml:lang="en-US">Procesadora Mexicali, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries7Member" xlink:to="simecb_Subsidiaries7Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries8Member_lbl0" xml:lang="en-US">Servicios Simec, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries8Member" xlink:to="simecb_Subsidiaries8Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries9Member_lbl0" xml:lang="en-US">Sistemas de Transporte de Baja California, S.A. de C.V. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries9Member" xlink:to="simecb_Subsidiaries9Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_VEBABenefitTrustMember_lbl0" xml:lang="en-US">VEBA Benefit Trust [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VEBABenefitTrustMember" xlink:to="simecb_VEBABenefitTrustMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_AddressTypeDomain" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AddressTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AddressTypeDomain_lbl" xml:lang="en-US">Address Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AddressTypeDomain" xlink:to="dei_AddressTypeDomain_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_HoldingProtelSadecvMember_lbl1" xml:lang="en-US">HoldingProtelSadecvMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HoldingProtelSadecvMember" xlink:to="simecb_HoldingProtelSadecvMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PaidBenefits_lbl0" xml:lang="en-US">PaidBenefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PaidBenefits" xlink:to="simecb_PaidBenefits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncreaseDecreaseAsAResultOfAbstract_lbl0" xml:lang="en-US">IncreaseDecreaseAsAResultOfAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseAsAResultOfAbstract" xlink:to="simecb_IncreaseDecreaseAsAResultOfAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AccountsReceivableAbstract0_lbl0" xml:lang="en-US">AccountsReceivableAbstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccountsReceivableAbstract0" xlink:to="simecb_AccountsReceivableAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FurnitureMixturesComputerMember_lbl2" xml:lang="en-US">FurnitureMixturesComputerMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FurnitureMixturesComputerMember" xlink:to="simecb_FurnitureMixturesComputerMember_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment_lbl1" xml:lang="en-US">UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment" xlink:to="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries36Member_lbl1" xml:lang="en-US">Subsidiaries36Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries36Member" xlink:to="simecb_Subsidiaries36Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DeferredContributionPlanPercentage_lbl1" xml:lang="en-US">DeferredContributionPlanPercentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredContributionPlanPercentage" xlink:to="simecb_DeferredContributionPlanPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DefinedBenefitsCosts_lbl1" xml:lang="en-US">DefinedBenefitsCosts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitsCosts" xlink:to="simecb_DefinedBenefitsCosts_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageMatchingContributionForFirstFivePercentage_lbl1" xml:lang="en-US">PercentageMatchingContributionForFirstFivePercentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageMatchingContributionForFirstFivePercentage" xlink:to="simecb_PercentageMatchingContributionForFirstFivePercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CancellationsAmount_lbl1" xml:lang="en-US">CancellationsAmount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CancellationsAmount" xlink:to="simecb_CancellationsAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ColdDrawnBarsMember_lbl1" xml:lang="en-US">ColdDrawnBarsMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ColdDrawnBarsMember" xlink:to="simecb_ColdDrawnBarsMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RevenueProducts_lbl1" xml:lang="en-US">RevenueProducts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RevenueProducts" xlink:to="simecb_RevenueProducts_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_StockExchangeTerm_lbl0" xml:lang="en-US">StockExchangeTerm</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StockExchangeTerm" xlink:to="simecb_StockExchangeTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SubsidiariesEstablishedInForeignCountriesAbstract_lbl0" xml:lang="en-US">SubsidiariesEstablishedInForeignCountriesAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SubsidiariesEstablishedInForeignCountriesAbstract" xlink:to="simecb_SubsidiariesEstablishedInForeignCountriesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CurrentIncomeTaxPayable_lbl1" xml:lang="en-US">CurrentIncomeTaxPayable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CurrentIncomeTaxPayable" xlink:to="simecb_CurrentIncomeTaxPayable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock_lbl1" xml:lang="en-US">ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock" xlink:to="simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries29Member_lbl1" xml:lang="en-US">Subsidiaries29Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries29Member" xlink:to="simecb_Subsidiaries29Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IndustriasCHSABDeCVMember_lbl0" xml:lang="en-US">IndustriasCHSABDeCVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasCHSABDeCVMember" xlink:to="simecb_IndustriasCHSABDeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DecreaseIncreaseInOtherNoncurrentAssets_lbl1" xml:lang="en-US">DecreaseIncreaseInOtherNoncurrentAssets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DecreaseIncreaseInOtherNoncurrentAssets" xlink:to="simecb_DecreaseIncreaseInOtherNoncurrentAssets_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginalValueMember_lbl0" xml:lang="en-US">OriginalValueMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginalValueMember" xlink:to="simecb_OriginalValueMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CariacicaMember_lbl0" xml:lang="en-US">CariacicaMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CariacicaMember" xlink:to="simecb_CariacicaMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_HoldingCompanyAbstract_lbl0" xml:lang="en-US">HoldingCompanyAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HoldingCompanyAbstract" xlink:to="simecb_HoldingCompanyAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserveMember_lbl0" xml:lang="en-US">RepurchaseOfOwnCapitalStockReserveMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalStockReserveMember" xlink:to="simecb_RepurchaseOfOwnCapitalStockReserveMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EquipmentToWorkProperlyExpenses_lbl1" xml:lang="en-US">EquipmentToWorkProperlyExpenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EquipmentToWorkProperlyExpenses" xlink:to="simecb_EquipmentToWorkProperlyExpenses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContractTerm_lbl1" xml:lang="en-US">ContractTerm</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContractTerm" xlink:to="simecb_ContractTerm_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets_lbl1" xml:lang="en-US">IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" xlink:to="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries10Member_lbl1" xml:lang="en-US">Subsidiaries10Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries10Member" xlink:to="simecb_Subsidiaries10Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_KobeTechContractMember_lbl1" xml:lang="en-US">KobeTechContractMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_KobeTechContractMember" xlink:to="simecb_KobeTechContractMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ElectricalEnergyMember_lbl0" xml:lang="en-US">ElectricalEnergyMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ElectricalEnergyMember" xlink:to="simecb_ElectricalEnergyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CompaiaManufactureraDeTubosSADeCVMember_lbl0" xml:lang="en-US">CompaiaManufactureraDeTubosSADeCVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaiaManufactureraDeTubosSADeCVMember" xlink:to="simecb_CompaiaManufactureraDeTubosSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AttorneysFees_lbl1" xml:lang="en-US">AttorneysFees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AttorneysFees" xlink:to="simecb_AttorneysFees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfSubsidiariesTableTextBlock_lbl0" xml:lang="en-US">ScheduleOfSubsidiariesTableTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfSubsidiariesTableTextBlock" xlink:to="simecb_ScheduleOfSubsidiariesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AgreementsWithClients_lbl1" xml:lang="en-US">AgreementsWithClients</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AgreementsWithClients" xlink:to="simecb_AgreementsWithClients_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountOfPenaltyPaid_lbl1" xml:lang="en-US">AmountOfPenaltyPaid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfPenaltyPaid" xlink:to="simecb_AmountOfPenaltyPaid_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_InterestExpense1_lbl0" xml:lang="en-US">InterestExpense1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestExpense1" xlink:to="simecb_InterestExpense1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherRelatedPartiesAbstract_lbl0" xml:lang="en-US">OtherRelatedPartiesAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherRelatedPartiesAbstract" xlink:to="simecb_OtherRelatedPartiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TotalMember_lbl0" xml:lang="en-US">TotalMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TotalMember" xlink:to="simecb_TotalMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries13Member_lbl1" xml:lang="en-US">Subsidiaries13Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries13Member" xlink:to="simecb_Subsidiaries13Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries33Member_lbl1" xml:lang="en-US">Subsidiaries33Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries33Member" xlink:to="simecb_Subsidiaries33Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RetirementBenefitsMember_lbl0" xml:lang="en-US">RetirementBenefitsMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RetirementBenefitsMember" xlink:to="simecb_RetirementBenefitsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NetIncomeLossAttributableToAbstract_lbl0" xml:lang="en-US">NetIncomeLossAttributableToAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NetIncomeLossAttributableToAbstract" xlink:to="simecb_NetIncomeLossAttributableToAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_USDMember_lbl0" xml:lang="en-US">USDMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_USDMember" xlink:to="simecb_USDMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfLegalReserve_lbl1" xml:lang="en-US">PercentageOfLegalReserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfLegalReserve" xlink:to="simecb_PercentageOfLegalReserve_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BrazilTaxBenefits_lbl0" xml:lang="en-US">BrazilTaxBenefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BrazilTaxBenefits" xlink:to="simecb_BrazilTaxBenefits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory_lbl1" xml:lang="en-US">DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory" xlink:to="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PurchaseOfEnergy_lbl1" xml:lang="en-US">PurchaseOfEnergy</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PurchaseOfEnergy" xlink:to="simecb_PurchaseOfEnergy_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries11Member_lbl1" xml:lang="en-US">Subsidiaries11Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries11Member" xlink:to="simecb_Subsidiaries11Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageShareOfEmployersProfits_lbl1" xml:lang="en-US">PercentageShareOfEmployersProfits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageShareOfEmployersProfits" xlink:to="simecb_PercentageShareOfEmployersProfits_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TaxLossesAvailable_lbl1" xml:lang="en-US">TaxLossesAvailable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossesAvailable" xlink:to="simecb_TaxLossesAvailable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AcerosYLaminadosSigosaSADeCVMember_lbl0" xml:lang="en-US">AcerosYLaminadosSigosaSADeCVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AcerosYLaminadosSigosaSADeCVMember" xlink:to="simecb_AcerosYLaminadosSigosaSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OthersMember_lbl1" xml:lang="en-US">OthersMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OthersMember" xlink:to="simecb_OthersMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CokeInventoryValue_lbl1" xml:lang="en-US">CokeInventoryValue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventoryValue" xlink:to="simecb_CokeInventoryValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries41Member_lbl1" xml:lang="en-US">Subsidiaries41Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries41Member" xlink:to="simecb_Subsidiaries41Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock_lbl0" xml:lang="en-US">ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock" xlink:to="simecb_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries9Member_lbl1" xml:lang="en-US">Subsidiaries9Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries9Member" xlink:to="simecb_Subsidiaries9Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PreliminaryTariffRate_lbl1" xml:lang="en-US">PreliminaryTariffRate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PreliminaryTariffRate" xlink:to="simecb_PreliminaryTariffRate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ManagementStaffAbstract_lbl0" xml:lang="en-US">ManagementStaffAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ManagementStaffAbstract" xlink:to="simecb_ManagementStaffAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EliminationsBetweenSegmentsMember_lbl0" xml:lang="en-US">EliminationsBetweenSegmentsMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EliminationsBetweenSegmentsMember" xlink:to="simecb_EliminationsBetweenSegmentsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries34Member_lbl1" xml:lang="en-US">Subsidiaries34Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries34Member" xlink:to="simecb_Subsidiaries34Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries35Member_lbl1" xml:lang="en-US">Subsidiaries35Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries35Member" xlink:to="simecb_Subsidiaries35Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherIncomeNet_lbl1" xml:lang="en-US">OtherIncomeNet</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeNet" xlink:to="simecb_OtherIncomeNet_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CokeInventory_lbl1" xml:lang="en-US">CokeInventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventory" xlink:to="simecb_CokeInventory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EnvironmentalLiabilities_lbl1" xml:lang="en-US">EnvironmentalLiabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EnvironmentalLiabilities" xlink:to="simecb_EnvironmentalLiabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LaborMember_lbl0" xml:lang="en-US">LaborMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaborMember" xlink:to="simecb_LaborMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NonCurrentLoansToRelatedParties_lbl1" xml:lang="en-US">NonCurrentLoansToRelatedParties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonCurrentLoansToRelatedParties" xlink:to="simecb_NonCurrentLoansToRelatedParties_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NetCostsForThePeriod_lbl1" xml:lang="en-US">NetCostsForThePeriod</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NetCostsForThePeriod" xlink:to="simecb_NetCostsForThePeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TradeReceivablesMember91DaysMember_lbl0" xml:lang="en-US">TradeReceivablesMember91DaysMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeReceivablesMember91DaysMember" xlink:to="simecb_TradeReceivablesMember91DaysMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries12Member_lbl1" xml:lang="en-US">Subsidiaries12Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries12Member" xlink:to="simecb_Subsidiaries12Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FixedAmountsPerHourForEachCoveredEmployees_lbl1" xml:lang="en-US">FixedAmountsPerHourForEachCoveredEmployees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedAmountsPerHourForEachCoveredEmployees" xlink:to="simecb_FixedAmountsPerHourForEachCoveredEmployees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EmployeeProfitSharingAmount_lbl1" xml:lang="en-US">EmployeeProfitSharingAmount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeProfitSharingAmount" xlink:to="simecb_EmployeeProfitSharingAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SubsidiariesEstablishedInMexicoAbstract_lbl0" xml:lang="en-US">SubsidiariesEstablishedInMexicoAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SubsidiariesEstablishedInMexicoAbstract" xlink:to="simecb_SubsidiariesEstablishedInMexicoAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DepreciationAndAmortizationMember_lbl0" xml:lang="en-US">DepreciationAndAmortizationMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DepreciationAndAmortizationMember" xlink:to="simecb_DepreciationAndAmortizationMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDateSixMember_lbl0" xml:lang="en-US">OriginDateSixMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateSixMember" xlink:to="simecb_OriginDateSixMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BankLoansCreditLinesAbstract_lbl0" xml:lang="en-US">BankLoansCreditLinesAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BankLoansCreditLinesAbstract" xlink:to="simecb_BankLoansCreditLinesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries8Member_lbl1" xml:lang="en-US">Subsidiaries8Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries8Member" xlink:to="simecb_Subsidiaries8Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PrepaidExpensesMember_lbl1" xml:lang="en-US">PrepaidExpensesMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PrepaidExpensesMember" xlink:to="simecb_PrepaidExpensesMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AccumulatedAmortizationMember_lbl0" xml:lang="en-US">AccumulatedAmortizationMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccumulatedAmortizationMember" xlink:to="simecb_AccumulatedAmortizationMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_InitialProfitandLossEmployeeBenefits_lbl1" xml:lang="en-US">InitialProfitandLossEmployeeBenefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InitialProfitandLossEmployeeBenefits" xlink:to="simecb_InitialProfitandLossEmployeeBenefits_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_InterestsExpense_lbl0" xml:lang="en-US">InterestsExpense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestsExpense" xlink:to="simecb_InterestsExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock_lbl0" xml:lang="en-US">ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock" xlink:to="simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ValueAbstract_lbl0" xml:lang="en-US">ValueAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ValueAbstract" xlink:to="simecb_ValueAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_GrupoSimecSABDeCVMember_lbl0" xml:lang="en-US">GrupoSimecSABDeCVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrupoSimecSABDeCVMember" xlink:to="simecb_GrupoSimecSABDeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LoansToRelatedPartiesAbstract_lbl0" xml:lang="en-US">LoansToRelatedPartiesAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LoansToRelatedPartiesAbstract" xlink:to="simecb_LoansToRelatedPartiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries32Member_lbl1" xml:lang="en-US">Subsidiaries32Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries32Member" xlink:to="simecb_Subsidiaries32Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraPerfilesSigosaSadecvMember_lbl1" xml:lang="en-US">OperadoraPerfilesSigosaSadecvMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraPerfilesSigosaSadecvMember" xlink:to="simecb_OperadoraPerfilesSigosaSadecvMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LightStructuralMember_lbl1" xml:lang="en-US">LightStructuralMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LightStructuralMember" xlink:to="simecb_LightStructuralMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities_lbl1" xml:lang="en-US">TotalAccountsPayableTradeAndOtherAccruedLiabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities" xlink:to="simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FerrovisaSAinDollarsMember_lbl0" xml:lang="en-US">FerrovisaSAinDollarsMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FerrovisaSAinDollarsMember" xlink:to="simecb_FerrovisaSAinDollarsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_InternationalCourtOfArbitrationMember_lbl0" xml:lang="en-US">InternationalCourtOfArbitrationMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InternationalCourtOfArbitrationMember" xlink:to="simecb_InternationalCourtOfArbitrationMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries4Member_lbl1" xml:lang="en-US">Subsidiaries4Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries4Member" xlink:to="simecb_Subsidiaries4Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TotalShortTerm_lbl0" xml:lang="en-US">TotalShortTerm</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TotalShortTerm" xlink:to="simecb_TotalShortTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SiderrgicosDelGolfoSADeCVMember_lbl0" xml:lang="en-US">SiderrgicosDelGolfoSADeCVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SiderrgicosDelGolfoSADeCVMember" xlink:to="simecb_SiderrgicosDelGolfoSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EspritoSantoMember_lbl0" xml:lang="en-US">EspritoSantoMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EspritoSantoMember" xlink:to="simecb_EspritoSantoMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_UndrawnBalances_lbl1" xml:lang="en-US">UndrawnBalances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UndrawnBalances" xlink:to="simecb_UndrawnBalances_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries17Member_lbl1" xml:lang="en-US">Subsidiaries17Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries17Member" xlink:to="simecb_Subsidiaries17Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries37Member_lbl1" xml:lang="en-US">Subsidiaries37Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries37Member" xlink:to="simecb_Subsidiaries37Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiaries_lbl1" xml:lang="en-US">CumulativeTranslationEffectsInForeignSubsidiaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CumulativeTranslationEffectsInForeignSubsidiaries" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiaries_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ControllingInterest1_lbl0" xml:lang="en-US">ControllingInterest1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ControllingInterest1" xlink:to="simecb_ControllingInterest1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SharesAmount_lbl1" xml:lang="en-US">SharesAmount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SharesAmount" xlink:to="simecb_SharesAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PerfilesComercialesSigosaSadecvMember_lbl1" xml:lang="en-US">PerfilesComercialesSigosaSadecvMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PerfilesComercialesSigosaSadecvMember" xlink:to="simecb_PerfilesComercialesSigosaSadecvMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PerfilesComecialesSigosaSadecvMember_lbl1" xml:lang="en-US">PerfilesComecialesSigosaSadecvMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PerfilesComecialesSigosaSadecvMember" xlink:to="simecb_PerfilesComecialesSigosaSadecvMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember_lbl0" xml:lang="en-US">CompanhiaSiderurgicaDoEspirituSantoSAMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember" xlink:to="simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepublicTradeMarkMember_lbl1" xml:lang="en-US">RepublicTradeMarkMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicTradeMarkMember" xlink:to="simecb_RepublicTradeMarkMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CaMexicanaDePerfilesYTubosSADeCVMember_lbl0" xml:lang="en-US">CaMexicanaDePerfilesYTubosSADeCVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CaMexicanaDePerfilesYTubosSADeCVMember" xlink:to="simecb_CaMexicanaDePerfilesYTubosSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries25Member_lbl1" xml:lang="en-US">Subsidiaries25Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries25Member" xlink:to="simecb_Subsidiaries25Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NotificationOfAppraisalCost_lbl1" xml:lang="en-US">NotificationOfAppraisalCost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NotificationOfAppraisalCost" xlink:to="simecb_NotificationOfAppraisalCost_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RefractoriesMember_lbl0" xml:lang="en-US">RefractoriesMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RefractoriesMember" xlink:to="simecb_RefractoriesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LorainOhioFacilityMember_lbl2" xml:lang="en-US">LorainOhioFacilityMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LorainOhioFacilityMember" xlink:to="simecb_LorainOhioFacilityMember_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PaymentsOnSeveralChangesOfDates_lbl0" xml:lang="en-US">PaymentsOnSeveralChangesOfDates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PaymentsOnSeveralChangesOfDates" xlink:to="simecb_PaymentsOnSeveralChangesOfDates_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RollersAmount_lbl1" xml:lang="en-US">RollersAmount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RollersAmount" xlink:to="simecb_RollersAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CommitingToPay_lbl1" xml:lang="en-US">CommitingToPay</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CommitingToPay" xlink:to="simecb_CommitingToPay_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BudgetExpense_lbl1" xml:lang="en-US">BudgetExpense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BudgetExpense" xlink:to="simecb_BudgetExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BarsMember_lbl1" xml:lang="en-US">BarsMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BarsMember" xlink:to="simecb_BarsMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDateFourMember_lbl0" xml:lang="en-US">OriginDateFourMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateFourMember" xlink:to="simecb_OriginDateFourMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CaLaminadoraVistaHermosaSadecvMember_lbl1" xml:lang="en-US">CaLaminadoraVistaHermosaSadecvMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CaLaminadoraVistaHermosaSadecvMember" xlink:to="simecb_CaLaminadoraVistaHermosaSadecvMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfOtherIncomeexpensesNetTableTextBlock_lbl0" xml:lang="en-US">ScheduleOfOtherIncomeexpensesNetTableTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfOtherIncomeexpensesNetTableTextBlock" xlink:to="simecb_ScheduleOfOtherIncomeexpensesNetTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock_lbl1" xml:lang="en-US">ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock" xlink:to="simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraPytsaIndustrialSadecvMember_lbl1" xml:lang="en-US">OperadoraPytsaIndustrialSadecvMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraPytsaIndustrialSadecvMember" xlink:to="simecb_OperadoraPytsaIndustrialSadecvMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IntangibleAssetsOtherThanGoodwillBalance_lbl1" xml:lang="en-US">IntangibleAssetsOtherThanGoodwillBalance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleAssetsOtherThanGoodwillBalance" xlink:to="simecb_IntangibleAssetsOtherThanGoodwillBalance_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TradeReceviablesPercentage_lbl1" xml:lang="en-US">TradeReceviablesPercentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeReceviablesPercentage" xlink:to="simecb_TradeReceviablesPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries31Member_lbl1" xml:lang="en-US">Subsidiaries31Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries31Member" xlink:to="simecb_Subsidiaries31Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TradeReceivablesMember6190DaysMember_lbl0" xml:lang="en-US">TradeReceivablesMember6190DaysMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeReceivablesMember6190DaysMember" xlink:to="simecb_TradeReceivablesMember6190DaysMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract_lbl0" xml:lang="en-US">ChangesInOperatingAssetsAndLiabilitiesAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FlatRebarMember_lbl1" xml:lang="en-US">FlatRebarMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FlatRebarMember" xlink:to="simecb_FlatRebarMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IndustriasProcarsaSADeCVMember_lbl0" xml:lang="en-US">IndustriasProcarsaSADeCVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasProcarsaSADeCVMember" xlink:to="simecb_IndustriasProcarsaSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SaleAndUseTaxAmount_lbl1" xml:lang="en-US">SaleAndUseTaxAmount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SaleAndUseTaxAmount" xlink:to="simecb_SaleAndUseTaxAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory_lbl1" xml:lang="en-US">DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CancellationOfBalances_lbl1" xml:lang="en-US">CancellationOfBalances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CancellationOfBalances" xlink:to="simecb_CancellationOfBalances_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FerrovisaSADeCVMember_lbl0" xml:lang="en-US">FerrovisaSADeCVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FerrovisaSADeCVMember" xlink:to="simecb_FerrovisaSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DividendPaid_lbl0" xml:lang="en-US">DividendPaid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DividendPaid" xlink:to="simecb_DividendPaid_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginalValueNet_lbl1" xml:lang="en-US">OriginalValueNet</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginalValueNet" xlink:to="simecb_OriginalValueNet_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDateFiveMember_lbl0" xml:lang="en-US">OriginDateFiveMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateFiveMember" xlink:to="simecb_OriginDateFiveMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries20Member_lbl1" xml:lang="en-US">Subsidiaries20Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries20Member" xlink:to="simecb_Subsidiaries20Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries5Member_lbl1" xml:lang="en-US">Subsidiaries5Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries5Member" xlink:to="simecb_Subsidiaries5Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdministrativeServicesExpenditures_lbl1" xml:lang="en-US">AdministrativeServicesExpenditures</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdministrativeServicesExpenditures" xlink:to="simecb_AdministrativeServicesExpenditures_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ArrendadoraNorteDeMatamorosSADeCVMember_lbl0" xml:lang="en-US">ArrendadoraNorteDeMatamorosSADeCVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ArrendadoraNorteDeMatamorosSADeCVMember" xlink:to="simecb_ArrendadoraNorteDeMatamorosSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember_lbl1" xml:lang="en-US">CumulativeTranslationEffectsInForeignSubsidiariesMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory_lbl1" xml:lang="en-US">DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes_lbl1" xml:lang="en-US">AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ItaunaMember_lbl0" xml:lang="en-US">ItaunaMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ItaunaMember" xlink:to="simecb_ItaunaMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_InterestExpenses_lbl1" xml:lang="en-US">InterestExpenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestExpenses" xlink:to="simecb_InterestExpenses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FixedCapitalAmount_lbl1" xml:lang="en-US">FixedCapitalAmount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedCapitalAmount" xlink:to="simecb_FixedCapitalAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_MaintenancesMember_lbl0" xml:lang="en-US">MaintenancesMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_MaintenancesMember" xlink:to="simecb_MaintenancesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AccumulatedAmortization_lbl0" xml:lang="en-US">AccumulatedAmortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccumulatedAmortization" xlink:to="simecb_AccumulatedAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate_lbl0" xml:lang="en-US">OriginDate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate" xlink:to="simecb_OriginDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CostOfSalesAndExpenses_lbl1" xml:lang="en-US">CostOfSalesAndExpenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CostOfSalesAndExpenses" xlink:to="simecb_CostOfSalesAndExpenses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries38Member_lbl1" xml:lang="en-US">Subsidiaries38Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries38Member" xlink:to="simecb_Subsidiaries38Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDateEightMember_lbl0" xml:lang="en-US">OriginDateEightMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateEightMember" xlink:to="simecb_OriginDateEightMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherEuropeAndAsiaMember_lbl1" xml:lang="en-US">OtherEuropeAndAsiaMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherEuropeAndAsiaMember" xlink:to="simecb_OtherEuropeAndAsiaMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PytsaIndustrialDeMexicoSADeCVMember_lbl0" xml:lang="en-US">PytsaIndustrialDeMexicoSADeCVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PytsaIndustrialDeMexicoSADeCVMember" xlink:to="simecb_PytsaIndustrialDeMexicoSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncreaseDecreaseInInflationEffectsNet_lbl1" xml:lang="en-US">IncreaseDecreaseInInflationEffectsNet</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseInInflationEffectsNet" xlink:to="simecb_IncreaseDecreaseInInflationEffectsNet_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ComprehensiveIncomeLossAttributableToAbstract_lbl0" xml:lang="en-US">ComprehensiveIncomeLossAttributableToAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ComprehensiveIncomeLossAttributableToAbstract" xlink:to="simecb_ComprehensiveIncomeLossAttributableToAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfRecoverableTaxesExplanatory_lbl1" xml:lang="en-US">DisclosureOfRecoverableTaxesExplanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfRecoverableTaxesExplanatory" xlink:to="simecb_DisclosureOfRecoverableTaxesExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ConcentrationOfCreditRiskPercentage_lbl1" xml:lang="en-US">ConcentrationOfCreditRiskPercentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ConcentrationOfCreditRiskPercentage" xlink:to="simecb_ConcentrationOfCreditRiskPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries26Member_lbl1" xml:lang="en-US">Subsidiaries26Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries26Member" xlink:to="simecb_Subsidiaries26Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IndustriasChSabdecvOneMember_lbl1" xml:lang="en-US">IndustriasChSabdecvOneMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvOneMember" xlink:to="simecb_IndustriasChSabdecvOneMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries16Member_lbl1" xml:lang="en-US">Subsidiaries16Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries16Member" xlink:to="simecb_Subsidiaries16Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember_lbl0" xml:lang="en-US">OperadoraCompaiaMexicanaDeTubosSADeCVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember" xlink:to="simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LongTermAbstract_lbl0" xml:lang="en-US">LongTermAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LongTermAbstract" xlink:to="simecb_LongTermAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_GasAndFuelsMember_lbl0" xml:lang="en-US">GasAndFuelsMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GasAndFuelsMember" xlink:to="simecb_GasAndFuelsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_San42TrademarkMember_lbl1" xml:lang="en-US">San42TrademarkMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_San42TrademarkMember" xlink:to="simecb_San42TrademarkMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CostOfSalesAdministrativeExpensesinDollars_lbl0" xml:lang="en-US">CostOfSalesAdministrativeExpensesinDollars</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CostOfSalesAdministrativeExpensesinDollars" xlink:to="simecb_CostOfSalesAdministrativeExpensesinDollars_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IntangibleAssetsFromGrupoSanMember_lbl0" xml:lang="en-US">IntangibleAssetsFromGrupoSanMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleAssetsFromGrupoSanMember" xlink:to="simecb_IntangibleAssetsFromGrupoSanMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries19Member_lbl1" xml:lang="en-US">Subsidiaries19Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries19Member" xlink:to="simecb_Subsidiaries19Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DeferredTaxAssetsAbstract_lbl0" xml:lang="en-US">DeferredTaxAssetsAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxAssetsAbstract" xlink:to="simecb_DeferredTaxAssetsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FourZeroOneKPlansMember_lbl0" xml:lang="en-US">FourZeroOneKPlansMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FourZeroOneKPlansMember" xlink:to="simecb_FourZeroOneKPlansMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CustomersListOneMember_lbl0" xml:lang="en-US">CustomersListOneMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CustomersListOneMember" xlink:to="simecb_CustomersListOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ElectrodesMember_lbl0" xml:lang="en-US">ElectrodesMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ElectrodesMember" xlink:to="simecb_ElectrodesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherAssetsRecoverable_lbl1" xml:lang="en-US">OtherAssetsRecoverable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAssetsRecoverable" xlink:to="simecb_OtherAssetsRecoverable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TradeReceivablesMember3060DaysMember_lbl0" xml:lang="en-US">TradeReceivablesMember3060DaysMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeReceivablesMember3060DaysMember" xlink:to="simecb_TradeReceivablesMember3060DaysMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_VEBABenefitTrustMember_lbl1" xml:lang="en-US">VEBABenefitTrustMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VEBABenefitTrustMember" xlink:to="simecb_VEBABenefitTrustMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FerroalloysMember_lbl0" xml:lang="en-US">FerroalloysMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FerroalloysMember" xlink:to="simecb_FerroalloysMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FinishedGoodsNonCurrent_lbl1" xml:lang="en-US">FinishedGoodsNonCurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinishedGoodsNonCurrent" xlink:to="simecb_FinishedGoodsNonCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LandTreatments_lbl1" xml:lang="en-US">LandTreatments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LandTreatments" xlink:to="simecb_LandTreatments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepublicMember_lbl1" xml:lang="en-US">RepublicMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicMember" xlink:to="simecb_RepublicMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherAccruedLiabilities_lbl1" xml:lang="en-US">OtherAccruedLiabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAccruedLiabilities" xlink:to="simecb_OtherAccruedLiabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_VariableCapitalShares_lbl1" xml:lang="en-US">VariableCapitalShares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VariableCapitalShares" xlink:to="simecb_VariableCapitalShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries30Member_lbl1" xml:lang="en-US">Subsidiaries30Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries30Member" xlink:to="simecb_Subsidiaries30Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TotalLongterm_lbl0" xml:lang="en-US">TotalLongterm</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TotalLongterm" xlink:to="simecb_TotalLongterm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CostOfSalesAdministrativeExpenses_lbl1" xml:lang="en-US">CostOfSalesAdministrativeExpenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CostOfSalesAdministrativeExpenses" xlink:to="simecb_CostOfSalesAdministrativeExpenses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDateNineMember_lbl0" xml:lang="en-US">OriginDateNineMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateNineMember" xlink:to="simecb_OriginDateNineMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfNatureOfBusinessExplanatory_lbl1" xml:lang="en-US">DisclosureOfNatureOfBusinessExplanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfNatureOfBusinessExplanatory" xlink:to="simecb_DisclosureOfNatureOfBusinessExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NRGCurtailmentSolutionsIncMember_lbl0" xml:lang="en-US">NRGCurtailmentSolutionsIncMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NRGCurtailmentSolutionsIncMember" xlink:to="simecb_NRGCurtailmentSolutionsIncMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EffectOfRestatementAmount_lbl1" xml:lang="en-US">EffectOfRestatementAmount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EffectOfRestatementAmount" xlink:to="simecb_EffectOfRestatementAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AccountsReceivableAbstract_lbl0" xml:lang="en-US">AccountsReceivableAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccountsReceivableAbstract" xlink:to="simecb_AccountsReceivableAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountReceived_lbl1" xml:lang="en-US">AmountReceived</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountReceived" xlink:to="simecb_AmountReceived_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory_lbl1" xml:lang="en-US">DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory" xlink:to="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTaxAmount_lbl0" xml:lang="en-US">IncomeTaxAmount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxAmount" xlink:to="simecb_IncomeTaxAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_GrossNoncurrentInventories_lbl1" xml:lang="en-US">GrossNoncurrentInventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrossNoncurrentInventories" xlink:to="simecb_GrossNoncurrentInventories_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ComercializadoraSIGOSASadecvMember_lbl1" xml:lang="en-US">ComercializadoraSIGOSASadecvMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ComercializadoraSIGOSASadecvMember" xlink:to="simecb_ComercializadoraSIGOSASadecvMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_StructuralMember_lbl1" xml:lang="en-US">StructuralMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StructuralMember" xlink:to="simecb_StructuralMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock_lbl0" xml:lang="en-US">DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock" xlink:to="simecb_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfNominalCapital_lbl1" xml:lang="en-US">PercentageOfNominalCapital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfNominalCapital" xlink:to="simecb_PercentageOfNominalCapital_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_VariableCapitalAmount_lbl1" xml:lang="en-US">VariableCapitalAmount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VariableCapitalAmount" xlink:to="simecb_VariableCapitalAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CiaTubosYPerfilesMonterreySadecvMember_lbl1" xml:lang="en-US">CiaTubosYPerfilesMonterreySadecvMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CiaTubosYPerfilesMonterreySadecvMember" xlink:to="simecb_CiaTubosYPerfilesMonterreySadecvMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContributionVestedPercentage_lbl1" xml:lang="en-US">ContributionVestedPercentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContributionVestedPercentage" xlink:to="simecb_ContributionVestedPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PropertyPlantAndEquipment1_lbl1" xml:lang="en-US">PropertyPlantAndEquipment1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyPlantAndEquipment1" xlink:to="simecb_PropertyPlantAndEquipment1_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory_lbl1" xml:lang="en-US">DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CustomersListMember_lbl0" xml:lang="en-US">CustomersListMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CustomersListMember" xlink:to="simecb_CustomersListMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ClassIISharesMember_lbl1" xml:lang="en-US">ClassIISharesMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ClassIISharesMember" xlink:to="simecb_ClassIISharesMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries3Member_lbl1" xml:lang="en-US">Subsidiaries3Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries3Member" xlink:to="simecb_Subsidiaries3Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock_lbl0" xml:lang="en-US">DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock" xlink:to="simecb_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_JoistDelGolfoSADeCVMember_lbl0" xml:lang="en-US">JoistDelGolfoSADeCVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_JoistDelGolfoSADeCVMember" xlink:to="simecb_JoistDelGolfoSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_InterestIncome_lbl1" xml:lang="en-US">InterestIncome</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestIncome" xlink:to="simecb_InterestIncome_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDateSevenMember_lbl0" xml:lang="en-US">OriginDateSevenMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateSevenMember" xlink:to="simecb_OriginDateSevenMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RecoveryOfLosses_lbl1" xml:lang="en-US">RecoveryOfLosses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecoveryOfLosses" xlink:to="simecb_RecoveryOfLosses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease_lbl2" xml:lang="en-US">AmountOfTaxPaymentsAndExpensesIncreaseDecrease</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease" xlink:to="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_MediumTermNotesOfSimecMember_lbl1" xml:lang="en-US">MediumTermNotesOfSimecMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_MediumTermNotesOfSimecMember" xlink:to="simecb_MediumTermNotesOfSimecMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContingenciesAndCommitments_lbl1" xml:lang="en-US">ContingenciesAndCommitments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingenciesAndCommitments" xlink:to="simecb_ContingenciesAndCommitments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_GrupoSanMember_lbl1" xml:lang="en-US">GrupoSanMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrupoSanMember" xlink:to="simecb_GrupoSanMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmortizationPeriodyears_lbl0" xml:lang="en-US">AmortizationPeriodyears</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmortizationPeriodyears" xlink:to="simecb_AmortizationPeriodyears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock_lbl0" xml:lang="en-US">DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock" xlink:to="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CostPrice_lbl0" xml:lang="en-US">CostPrice</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CostPrice" xlink:to="simecb_CostPrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTax_lbl1" xml:lang="en-US">IncomeTax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTax" xlink:to="simecb_IncomeTax_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TotalControllingInterestMember_lbl0" xml:lang="en-US">TotalControllingInterestMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TotalControllingInterestMember" xlink:to="simecb_TotalControllingInterestMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PerfilesComercialesSigosaSADeCVinDollarsMember_lbl0" xml:lang="en-US">PerfilesComercialesSigosaSADeCVinDollarsMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PerfilesComercialesSigosaSADeCVinDollarsMember" xlink:to="simecb_PerfilesComercialesSigosaSADeCVinDollarsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries2Member_lbl1" xml:lang="en-US">Subsidiaries2Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries2Member" xlink:to="simecb_Subsidiaries2Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SigosaAcerosSADeCVMember_lbl0" xml:lang="en-US">SigosaAcerosSADeCVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SigosaAcerosSADeCVMember" xlink:to="simecb_SigosaAcerosSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries24Member_lbl1" xml:lang="en-US">Subsidiaries24Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries24Member" xlink:to="simecb_Subsidiaries24Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_lbl1" xml:lang="en-US">ValuationAllowanceAtCostOrNetRealizablevalueLower</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" xlink:to="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses_lbl1" xml:lang="en-US">ElectricArcFurnaceAndAuxiliarFacilitiesExpenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses" xlink:to="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CompaiaLaminadoraVistaHermosaSADeCVMember_lbl0" xml:lang="en-US">CompaiaLaminadoraVistaHermosaSADeCVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaiaLaminadoraVistaHermosaSADeCVMember" xlink:to="simecb_CompaiaLaminadoraVistaHermosaSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl1" xml:lang="en-US">AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:to="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherIncomeexpensesNet_lbl1" xml:lang="en-US">OtherIncomeexpensesNet</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeexpensesNet" xlink:to="simecb_OtherIncomeexpensesNet_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SparePartsNoncurrent_lbl1" xml:lang="en-US">SparePartsNoncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SparePartsNoncurrent" xlink:to="simecb_SparePartsNoncurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RebarMember_lbl1" xml:lang="en-US">RebarMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RebarMember" xlink:to="simecb_RebarMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DispositionOfAStackEstimatedTons_lbl0" xml:lang="en-US">DispositionOfAStackEstimatedTons</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DispositionOfAStackEstimatedTons" xlink:to="simecb_DispositionOfAStackEstimatedTons_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember_lbl1" xml:lang="en-US">ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" xlink:to="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock_lbl0" xml:lang="en-US">ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock" xlink:to="simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DrawnBalances_lbl1" xml:lang="en-US">DrawnBalances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DrawnBalances" xlink:to="simecb_DrawnBalances_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AveragePriceOfCokePerMetricTons_lbl1" xml:lang="en-US">AveragePriceOfCokePerMetricTons</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AveragePriceOfCokePerMetricTons" xlink:to="simecb_AveragePriceOfCokePerMetricTons_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherIncomeAndOtherExpensesNet_lbl1" xml:lang="en-US">OtherIncomeAndOtherExpensesNet</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeAndOtherExpensesNet" xlink:to="simecb_OtherIncomeAndOtherExpensesNet_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepublicEmployeesMember_lbl1" xml:lang="en-US">RepublicEmployeesMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicEmployeesMember" xlink:to="simecb_RepublicEmployeesMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FixedCapitalShares_lbl2" xml:lang="en-US">FixedCapitalShares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedCapitalShares" xlink:to="simecb_FixedCapitalShares_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries23Member_lbl1" xml:lang="en-US">Subsidiaries23Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries23Member" xlink:to="simecb_Subsidiaries23Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BalanceAmount_lbl1" xml:lang="en-US">BalanceAmount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BalanceAmount" xlink:to="simecb_BalanceAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DefinedBenefitObligationAtPresentValues_lbl1" xml:lang="en-US">DefinedBenefitObligationAtPresentValues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitObligationAtPresentValues" xlink:to="simecb_DefinedBenefitObligationAtPresentValues_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NetCostForThePeriod_lbl1" xml:lang="en-US">NetCostForThePeriod</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NetCostForThePeriod" xlink:to="simecb_NetCostForThePeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ShareCapitalShares_lbl1" xml:lang="en-US">ShareCapitalShares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareCapitalShares" xlink:to="simecb_ShareCapitalShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries18Member_lbl1" xml:lang="en-US">Subsidiaries18Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries18Member" xlink:to="simecb_Subsidiaries18Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ComprehensiveLossForTheYearAbstract_lbl0" xml:lang="en-US">ComprehensiveLossForTheYearAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ComprehensiveLossForTheYearAbstract" xlink:to="simecb_ComprehensiveLossForTheYearAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FinaIProfitandLossEmployeeBenefits_lbl1" xml:lang="en-US">FinaIProfitandLossEmployeeBenefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinaIProfitandLossEmployeeBenefits" xlink:to="simecb_FinaIProfitandLossEmployeeBenefits_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NoncontrollingInterest1_lbl0" xml:lang="en-US">NoncontrollingInterest1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NoncontrollingInterest1" xlink:to="simecb_NoncontrollingInterest1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses_lbl1" xml:lang="en-US">IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:to="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdvancesFromCustomersMember_lbl1" xml:lang="en-US">AdvancesFromCustomersMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdvancesFromCustomersMember" xlink:to="simecb_AdvancesFromCustomersMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RecognizedIncome_lbl0" xml:lang="en-US">RecognizedIncome</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecognizedIncome" xlink:to="simecb_RecognizedIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_lbl1" xml:lang="en-US">AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" xlink:to="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PrincipalAmountOutstanding_lbl0" xml:lang="en-US">PrincipalAmountOutstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PrincipalAmountOutstanding" xlink:to="simecb_PrincipalAmountOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DepreciationExpense1_lbl1" xml:lang="en-US">DepreciationExpense1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DepreciationExpense1" xlink:to="simecb_DepreciationExpense1_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PlusNonVestedBenefitsObligation_lbl0" xml:lang="en-US">PlusNonVestedBenefitsObligation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PlusNonVestedBenefitsObligation" xlink:to="simecb_PlusNonVestedBenefitsObligation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries1Member_lbl1" xml:lang="en-US">Subsidiaries1Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries1Member" xlink:to="simecb_Subsidiaries1Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RolledSteelProductsMember_lbl0" xml:lang="en-US">RolledSteelProductsMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RolledSteelProductsMember" xlink:to="simecb_RolledSteelProductsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserve_lbl1" xml:lang="en-US">RepurchaseOfOwnCapitalStockReserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalStockReserve" xlink:to="simecb_RepurchaseOfOwnCapitalStockReserve_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EmployeeBenefitsLiabilityMember_lbl0" xml:lang="en-US">EmployeeBenefitsLiabilityMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeBenefitsLiabilityMember" xlink:to="simecb_EmployeeBenefitsLiabilityMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory_lbl1" xml:lang="en-US">DisclosureOfControllingAndNoncontrollingInterestExplanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory" xlink:to="simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RawMaterialsAndConsumablesMember_lbl0" xml:lang="en-US">RawMaterialsAndConsumablesMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RawMaterialsAndConsumablesMember" xlink:to="simecb_RawMaterialsAndConsumablesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherInterest_lbl0" xml:lang="en-US">OtherInterest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherInterest" xlink:to="simecb_OtherInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries7Member_lbl1" xml:lang="en-US">Subsidiaries7Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries7Member" xlink:to="simecb_Subsidiaries7Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ObligatedAmountPaidDescription_lbl1" xml:lang="en-US">ObligatedAmountPaidDescription</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ObligatedAmountPaidDescription" xlink:to="simecb_ObligatedAmountPaidDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument_lbl1" xml:lang="en-US">PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" xlink:to="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_InvestingPublicSharesPercentage_lbl1" xml:lang="en-US">InvestingPublicSharesPercentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InvestingPublicSharesPercentage" xlink:to="simecb_InvestingPublicSharesPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DefinedBenefitsObligationsDBO_lbl0" xml:lang="en-US">DefinedBenefitsObligationsDBO</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitsObligationsDBO" xlink:to="simecb_DefinedBenefitsObligationsDBO_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AreaOfLandUsedForPlant_lbl1" xml:lang="en-US">AreaOfLandUsedForPlant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AreaOfLandUsedForPlant" xlink:to="simecb_AreaOfLandUsedForPlant_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDateThreeMember_lbl0" xml:lang="en-US">OriginDateThreeMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateThreeMember" xlink:to="simecb_OriginDateThreeMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ShortTermAsset_lbl0" xml:lang="en-US">ShortTermAsset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShortTermAsset" xlink:to="simecb_ShortTermAsset_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NetCostMember_lbl0" xml:lang="en-US">NetCostMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NetCostMember" xlink:to="simecb_NetCostMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ShortTermAbstract_lbl0" xml:lang="en-US">ShortTermAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShortTermAbstract" xlink:to="simecb_ShortTermAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfAgeOfReceivablesPastDueTableTextBlock_lbl0" xml:lang="en-US">ScheduleOfAgeOfReceivablesPastDueTableTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfAgeOfReceivablesPastDueTableTextBlock" xlink:to="simecb_ScheduleOfAgeOfReceivablesPastDueTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_HotRolledBarsMember_lbl1" xml:lang="en-US">HotRolledBarsMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HotRolledBarsMember" xlink:to="simecb_HotRolledBarsMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfCollectiveBargainingAgreements_lbl1" xml:lang="en-US">PercentageOfCollectiveBargainingAgreements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfCollectiveBargainingAgreements" xlink:to="simecb_PercentageOfCollectiveBargainingAgreements_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NetIncomelossForTheYear_lbl0" xml:lang="en-US">NetIncomelossForTheYear</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NetIncomelossForTheYear" xlink:to="simecb_NetIncomelossForTheYear_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_UpdateOfBalancesInFavorInTaxes_lbl1" xml:lang="en-US">UpdateOfBalancesInFavorInTaxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UpdateOfBalancesInFavorInTaxes" xlink:to="simecb_UpdateOfBalancesInFavorInTaxes_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries22Member_lbl1" xml:lang="en-US">Subsidiaries22Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries22Member" xlink:to="simecb_Subsidiaries22Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraConstrualcoSadecvMember_lbl1" xml:lang="en-US">OperadoraConstrualcoSadecvMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraConstrualcoSadecvMember" xlink:to="simecb_OperadoraConstrualcoSadecvMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LaborAndCapitalizedIndirectExpenses_lbl1" xml:lang="en-US">LaborAndCapitalizedIndirectExpenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaborAndCapitalizedIndirectExpenses" xlink:to="simecb_LaborAndCapitalizedIndirectExpenses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ProductionCapacity_lbl1" xml:lang="en-US">ProductionCapacity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProductionCapacity" xlink:to="simecb_ProductionCapacity_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory_lbl1" xml:lang="en-US">DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory" xlink:to="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory_lbl1" xml:lang="en-US">DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CokeInventoryAmount_lbl1" xml:lang="en-US">CokeInventoryAmount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventoryAmount" xlink:to="simecb_CokeInventoryAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ShortTermsLiabilities_lbl0" xml:lang="en-US">ShortTermsLiabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShortTermsLiabilities" xlink:to="simecb_ShortTermsLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries28Member_lbl1" xml:lang="en-US">Subsidiaries28Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries28Member" xlink:to="simecb_Subsidiaries28Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CokeAmount_lbl1" xml:lang="en-US">CokeAmount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeAmount" xlink:to="simecb_CokeAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock_lbl1" xml:lang="en-US">ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock" xlink:to="simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries_lbl1" xml:lang="en-US">ShareOfTranslationEffectsOfForeignSubsidiaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries" xlink:to="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NonadjustingEventMember_lbl1" xml:lang="en-US">NonadjustingEventMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonadjustingEventMember" xlink:to="simecb_NonadjustingEventMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDateOneMember_lbl0" xml:lang="en-US">OriginDateOneMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateOneMember" xlink:to="simecb_OriginDateOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DeferredTaxAssetGross_lbl1" xml:lang="en-US">DeferredTaxAssetGross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxAssetGross" xlink:to="simecb_DeferredTaxAssetGross_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperationMaterialsMember_lbl0" xml:lang="en-US">OperationMaterialsMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperationMaterialsMember" xlink:to="simecb_OperationMaterialsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_lbl1" xml:lang="en-US">AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ComprehensiveIncomelossForTheYear_lbl0" xml:lang="en-US">ComprehensiveIncomelossForTheYear</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ComprehensiveIncomelossForTheYear" xlink:to="simecb_ComprehensiveIncomelossForTheYear_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ExpectedBenefitTaxExpense_lbl1" xml:lang="en-US">ExpectedBenefitTaxExpense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ExpectedBenefitTaxExpense" xlink:to="simecb_ExpectedBenefitTaxExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDateTwoMember_lbl0" xml:lang="en-US">OriginDateTwoMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDateTwoMember" xlink:to="simecb_OriginDateTwoMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TotalLoansToRelatedPartiesinDollars_lbl0" xml:lang="en-US">TotalLoansToRelatedPartiesinDollars</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TotalLoansToRelatedPartiesinDollars" xlink:to="simecb_TotalLoansToRelatedPartiesinDollars_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdministrativeExpensesinDollars_lbl0" xml:lang="en-US">AdministrativeExpensesinDollars</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdministrativeExpensesinDollars" xlink:to="simecb_AdministrativeExpensesinDollars_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CorrectiveActionConsentAgreementMember_lbl0" xml:lang="en-US">CorrectiveActionConsentAgreementMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CorrectiveActionConsentAgreementMember" xlink:to="simecb_CorrectiveActionConsentAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries21Member_lbl1" xml:lang="en-US">Subsidiaries21Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries21Member" xlink:to="simecb_Subsidiaries21Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraIndustrialdeHerramientasSadecvMember_lbl1" xml:lang="en-US">OperadoraIndustrialdeHerramientasSadecvMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraIndustrialdeHerramientasSadecvMember" xlink:to="simecb_OperadoraIndustrialdeHerramientasSadecvMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AttorneyGeneralTransactionDescription_lbl1" xml:lang="en-US">AttorneyGeneralTransactionDescription</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AttorneyGeneralTransactionDescription" xlink:to="simecb_AttorneyGeneralTransactionDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SaleOfScrap_lbl1" xml:lang="en-US">SaleOfScrap</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SaleOfScrap" xlink:to="simecb_SaleOfScrap_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries6Member_lbl1" xml:lang="en-US">Subsidiaries6Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries6Member" xlink:to="simecb_Subsidiaries6Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ClassISharesMember_lbl1" xml:lang="en-US">ClassISharesMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ClassISharesMember" xlink:to="simecb_ClassISharesMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ShareCapitalAmount_lbl1" xml:lang="en-US">ShareCapitalAmount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareCapitalAmount" xlink:to="simecb_ShareCapitalAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IndustriasCHSABDeCVinDollarsMember_lbl0" xml:lang="en-US">IndustriasCHSABDeCVinDollarsMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasCHSABDeCVinDollarsMember" xlink:to="simecb_IndustriasCHSABDeCVinDollarsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries14Member_lbl1" xml:lang="en-US">Subsidiaries14Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries14Member" xlink:to="simecb_Subsidiaries14Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember_lbl1" xml:lang="en-US">CompanhiaSiderurgicaDoEspiritoSantoSAMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember" xlink:to="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory_lbl1" xml:lang="en-US">DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory_lbl1" xml:lang="en-US">DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory" xlink:to="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IndustriasChSabdecvTwoMember_lbl1" xml:lang="en-US">IndustriasChSabdecvTwoMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvTwoMember" xlink:to="simecb_IndustriasChSabdecvTwoMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AcerosyLaminadosSigosaSadecvMember_lbl1" xml:lang="en-US">AcerosyLaminadosSigosaSadecvMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AcerosyLaminadosSigosaSadecvMember" xlink:to="simecb_AcerosyLaminadosSigosaSadecvMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OxygenMember_lbl0" xml:lang="en-US">OxygenMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OxygenMember" xlink:to="simecb_OxygenMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LaborAgreementDescription_lbl1" xml:lang="en-US">LaborAgreementDescription</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaborAgreementDescription" xlink:to="simecb_LaborAgreementDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries27Member_lbl1" xml:lang="en-US">Subsidiaries27Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries27Member" xlink:to="simecb_Subsidiaries27Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory_lbl1" xml:lang="en-US">DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherPropertyPlantAndEquipments_lbl1" xml:lang="en-US">OtherPropertyPlantAndEquipments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherPropertyPlantAndEquipments" xlink:to="simecb_OtherPropertyPlantAndEquipments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers_lbl1" xml:lang="en-US">BenefitFromUtilizationOfTaxLossCarryforwardAndOthers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" xlink:to="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries15Member_lbl1" xml:lang="en-US">Subsidiaries15Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries15Member" xlink:to="simecb_Subsidiaries15Member_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory_lbl1" xml:lang="en-US">DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TerminationBenefitsMember_lbl0" xml:lang="en-US">TerminationBenefitsMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TerminationBenefitsMember" xlink:to="simecb_TerminationBenefitsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IndustriasChSabdecvMember_lbl1" xml:lang="en-US">IndustriasChSabdecvMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvMember" xlink:to="simecb_IndustriasChSabdecvMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AccountsPayableAbstract_lbl0" xml:lang="en-US">AccountsPayableAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccountsPayableAbstract" xlink:to="simecb_AccountsPayableAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ScheduleOfFinancialInformationBySegmentsTableTextBlock_lbl0" xml:lang="en-US">ScheduleOfFinancialInformationBySegmentsTableTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ScheduleOfFinancialInformationBySegmentsTableTextBlock" xlink:to="simecb_ScheduleOfFinancialInformationBySegmentsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember_lbl0" xml:lang="en-US">OperadoraCompaaMexicanaDeTubosSADeCVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember" xlink:to="simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DeferredTaxLiabilityGross_lbl0" xml:lang="en-US">DeferredTaxLiabilityGross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxLiabilityGross" xlink:to="simecb_DeferredTaxLiabilityGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PerfilesComercialesSigosaSADeCVMember_lbl0" xml:lang="en-US">PerfilesComercialesSigosaSADeCVMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PerfilesComercialesSigosaSADeCVMember" xlink:to="simecb_PerfilesComercialesSigosaSADeCVMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomePerShareAbstract_lbl0" xml:lang="en-US">IncomePerShareAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomePerShareAbstract" xlink:to="simecb_IncomePerShareAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherExpensesMember_lbl0" xml:lang="en-US">OtherExpensesMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherExpensesMember" xlink:to="simecb_OtherExpensesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Assets_lbl1" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncontrollingInterests_lbl2" xml:lang="en-US">Non-controlling interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterests" xlink:to="ifrs-full_NoncontrollingInterests_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl0" xml:lang="en-US">Intangible assets other than goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_IcfrAuditorAttestationFlag_lbl0" xml:lang="en-US">ICFR Auditor Attestation Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_IcfrAuditorAttestationFlag" xlink:to="dei_IcfrAuditorAttestationFlag_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLoss_lbl0" xml:lang="en-US">Profit (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl0" xml:lang="en-US">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ValueAddedTaxReceivables_lbl0" xml:lang="en-US">Value added tax receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ValueAddedTaxReceivables" xlink:to="ifrs-full_ValueAddedTaxReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_BusinessContactMember_lbl1" xml:lang="en-US">Business Contact [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_BusinessContactMember" xlink:to="dei_BusinessContactMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_lbl0" xml:lang="en-US">Disclosure of basis of preparation of financial statements [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:to="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIncomeTaxExplanatory_lbl0" xml:lang="en-US">Disclosure of income tax [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:to="ifrs-full_DisclosureOfIncomeTaxExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RentalExpense_lbl0" xml:lang="en-US">Rental expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RentalExpense" xlink:to="ifrs-full_RentalExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherOperatingIncomeExpense_lbl0" xml:lang="en-US">Other operating income (expense)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherOperatingIncomeExpense" xlink:to="ifrs-full_OtherOperatingIncomeExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpenseOnBankLoansAndOverdrafts_lbl0" xml:lang="en-US">Interest expense on bank loans and overdrafts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnBankLoansAndOverdrafts" xlink:to="ifrs-full_InterestExpenseOnBankLoansAndOverdrafts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_lbl0" xml:lang="en-US">Disclosure of detailed information about intangible assets [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for provisions [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for intangible assets and goodwill [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Equity_lbl2" xml:lang="en-US">Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets_lbl0" xml:lang="en-US">Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ConstructionInProgressMember_lbl0" xml:lang="en-US">Construction in progress [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ConstructionInProgressMember" xlink:to="ifrs-full_ConstructionInProgressMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for employee benefits [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl0" xml:lang="en-US">Adjustments for depreciation and amortisation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TreasuryShares_lbl0" xml:lang="en-US">Treasury shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TreasuryShares" xlink:to="ifrs-full_TreasuryShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories_lbl0" xml:lang="en-US">Description of accounting policy for measuring inventories [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossBeforeTax_lbl2" xml:lang="en-US">Profit (loss) before tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherAssetsMember_lbl0" xml:lang="en-US">Other assets [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherAssetsMember" xlink:to="ifrs-full_OtherAssetsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_ContactPersonnelEmailAddress_lbl0" xml:lang="en-US">Contact Personnel Email Address</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_ContactPersonnelEmailAddress" xlink:to="dei_ContactPersonnelEmailAddress_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling_lbl0" xml:lang="en-US">Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" xlink:to="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ConstructionInProgress_lbl0" xml:lang="en-US">Construction in progress</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ConstructionInProgress" xlink:to="ifrs-full_ConstructionInProgress_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for business combinations [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxLiabilities_lbl0" xml:lang="en-US">Current tax liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxLiabilities" xlink:to="ifrs-full_CurrentTaxLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TopOfRangeMember_lbl0" xml:lang="en-US">Top of range [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TopOfRangeMember" xlink:to="ifrs-full_TopOfRangeMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for foreign currency translation [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PurchaseOfTreasuryShares_lbl0" xml:lang="en-US">Purchase of treasury shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfTreasuryShares" xlink:to="ifrs-full_PurchaseOfTreasuryShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_lbl1" xml:lang="en-US">Current payables to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for intangible assets other than goodwill [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RetainedEarningsMember_lbl0" xml:lang="en-US">Retained earnings [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarningsMember" xlink:to="ifrs-full_RetainedEarningsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShorttermBorrowings_lbl0" xml:lang="en-US">Current borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowings" xlink:to="ifrs-full_ShorttermBorrowings_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WorkInProgress_lbl0" xml:lang="en-US">Current work in progress</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WorkInProgress" xlink:to="ifrs-full_WorkInProgress_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_lbl0" xml:lang="en-US">Proportion of ownership interest in subsidiary</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for financial assets [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Liabilities_lbl1" xml:lang="en-US">Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_BRL_lbl0" xml:lang="en-US">Brazil, Brazil Real</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_BRL" xlink:to="currency_BRL_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NetDeferredTaxLiabilities_lbl0" xml:lang="en-US">Net deferred tax liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NetDeferredTaxLiabilities" xlink:to="ifrs-full_NetDeferredTaxLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl0" xml:lang="en-US">Adjustments to reconcile profit (loss) [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for derivative financial instruments [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_lbl0" xml:lang="en-US">Adjustments for increase (decrease) in trade accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CostOfSales_lbl1" xml:lang="en-US">Cost of sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxRateEffectFromChangeInTaxRate_lbl0" xml:lang="en-US">Tax rate effect from change in tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxRateEffectFromChangeInTaxRate" xlink:to="ifrs-full_TaxRateEffectFromChangeInTaxRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForInterestIncome_lbl0" xml:lang="en-US">Adjustments for interest income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForInterestIncome" xlink:to="ifrs-full_AdjustmentsForInterestIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ValueAddedTaxPayables_lbl0" xml:lang="en-US">Value added tax payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ValueAddedTaxPayables" xlink:to="ifrs-full_ValueAddedTaxPayables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties_lbl0" xml:lang="en-US">Current receivables due from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan_lbl0" xml:lang="en-US">Non-current net defined benefit liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:to="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent_lbl0" xml:lang="en-US">Equity attributable to owners of parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestRevenueExpense_lbl0" xml:lang="en-US">Interest income (expense)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestRevenueExpense" xlink:to="ifrs-full_InterestRevenueExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_US_lbl0" xml:lang="en-US">UNITED STATES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_US" xlink:to="country_US_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl0" xml:lang="en-US">Amortisation, intangible assets other than goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_lbl0" xml:lang="en-US">Disclosure of events after reporting period [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:to="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BasicEarningsLossPerShare_lbl0" xml:lang="en-US">Basic earnings (loss) per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicEarningsLossPerShare" xlink:to="ifrs-full_BasicEarningsLossPerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory_lbl0" xml:lang="en-US">Disclosure of general and administrative expense [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RetainedEarnings_lbl0" xml:lang="en-US">Retained earnings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarnings" xlink:to="ifrs-full_RetainedEarnings_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset_lbl0" xml:lang="en-US">Increase (decrease) in net defined benefit liability (asset) resulting from past service cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_lbl0" xml:lang="en-US">Deferred tax liability (asset)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_lbl0" xml:lang="en-US">Additions other than through business combinations, property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl0" xml:lang="en-US">Key management personnel compensation, short-term employee benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:to="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction_lbl0" xml:lang="en-US">Expense recognised during period for bad and doubtful debts for related party transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" xlink:to="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for goodwill [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory_lbl0" xml:lang="en-US">Disclosure of employee benefits [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:to="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionalPaidinCapitalMember_lbl0" xml:lang="en-US">Additional paid-in capital [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionalPaidinCapitalMember" xlink:to="ifrs-full_AdditionalPaidinCapitalMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AssetsAbstract_lbl0" xml:lang="en-US">Assets [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_AssetsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapitalMember_lbl0" xml:lang="en-US">Issued capital [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapitalMember" xlink:to="ifrs-full_IssuedCapitalMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BenefitsPaidOrPayable_lbl0" xml:lang="en-US">Benefits paid or payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BenefitsPaidOrPayable" xlink:to="ifrs-full_BenefitsPaidOrPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncome_lbl1" xml:lang="en-US">Comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForInterestExpense_lbl0" xml:lang="en-US">Adjustments for interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForInterestExpense" xlink:to="ifrs-full_AdjustmentsForInterestExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxLiabilitiesAbstract_lbl0" xml:lang="en-US">Deferred Tax Liabilities, Gross [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxLiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LongtermDeposits_lbl0" xml:lang="en-US">Long-term deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermDeposits" xlink:to="ifrs-full_LongtermDeposits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmountOfReclassificationsOrChangesInPresentation_lbl0" xml:lang="en-US">Amount of reclassifications or changes in presentation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountOfReclassificationsOrChangesInPresentation" xlink:to="ifrs-full_AmountOfReclassificationsOrChangesInPresentation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MiscellaneousOtherProvisionsMember_lbl0" xml:lang="en-US">Miscellaneous other provisions [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MiscellaneousOtherProvisionsMember" xlink:to="ifrs-full_MiscellaneousOtherProvisionsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssets_lbl0" xml:lang="en-US">Current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory_lbl0" xml:lang="en-US">Disclosure of non-controlling interests [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory" xlink:to="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_lbl0" xml:lang="en-US">Description of accounting policy for recognition of revenue [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_lbl0" xml:lang="en-US">Trade payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:to="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for leases [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl0" xml:lang="en-US">Cash flows from (used in) financing activities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl0" xml:lang="en-US">Trading Symbol</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_lbl0" xml:lang="en-US">Adjustments for increase (decrease) in employee benefit liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests_lbl0" xml:lang="en-US">Profit (loss), attributable to non-controlling interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:to="ifrs-full_ProfitLossAttributableToNoncontrollingInterests_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherRevenue_lbl0" xml:lang="en-US">Other revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherRevenue" xlink:to="ifrs-full_OtherRevenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl0" xml:lang="en-US">Other property, plant and equipment [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:to="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherInventories_lbl0" xml:lang="en-US">Other current inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherInventories" xlink:to="ifrs-full_OtherInventories_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentInventoriesInTransit_lbl0" xml:lang="en-US">Current inventories in transit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentInventoriesInTransit" xlink:to="ifrs-full_CurrentInventoriesInTransit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherExpenseByFunction_lbl0" xml:lang="en-US">Other expense, by function</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherExpenseByFunction" xlink:to="ifrs-full_OtherExpenseByFunction_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_BR_lbl0" xml:lang="en-US">BRAZIL</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_BR" xlink:to="country_BR_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl0" xml:lang="en-US">Adjustments for decrease (increase) in trade accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent_lbl0" xml:lang="en-US">Profit (loss), attributable to owners of parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BottomOfRangeMember_lbl0" xml:lang="en-US">Bottom of range [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BottomOfRangeMember" xlink:to="ifrs-full_BottomOfRangeMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_CA_lbl0" xml:lang="en-US">CANADA</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_CA" xlink:to="country_CA_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_lbl0" xml:lang="en-US">Deferred tax expense (income) recognised in profit or loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost_lbl0" xml:lang="en-US">Description of contractual agreement or stated policy for charging net defined benefit cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost" xlink:to="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCashAndCashEquivalents_lbl0" xml:lang="en-US">Other cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCashAndCashEquivalents" xlink:to="ifrs-full_OtherCashAndCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition_lbl0" xml:lang="en-US">Cash and cash equivalents if different from statement of financial position</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:to="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for loans and receivables [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan_lbl0" xml:lang="en-US">Net defined benefit liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan" xlink:to="ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents_lbl0" xml:lang="en-US">Effect of exchange rate changes on cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:to="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares_lbl1" xml:lang="en-US">Payments to acquire or redeem entity&apos;s shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:to="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract_lbl0" xml:lang="en-US">Non-current liabilities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipment_lbl1" xml:lang="en-US">Property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForProvisions_lbl0" xml:lang="en-US">Adjustments for provisions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForProvisions" xlink:to="ifrs-full_AdjustmentsForProvisions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl0" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory_lbl0" xml:lang="en-US">Disclosure of net defined benefit liability (asset) [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory" xlink:to="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxLiabilities_lbl0" xml:lang="en-US">Deferred tax liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory_lbl0" xml:lang="en-US">Disclosure of separate financial statements [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory" xlink:to="ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestPayable_lbl0" xml:lang="en-US">Interest payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPayable" xlink:to="ifrs-full_InterestPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions_lbl0" xml:lang="en-US">Revenue from sale of goods, related party transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions" xlink:to="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GrossCarryingAmountMember_lbl1" xml:lang="en-US">Gross carrying amount [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossCarryingAmountMember" xlink:to="ifrs-full_GrossCarryingAmountMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod_lbl0" xml:lang="en-US">Description of nature of non-adjusting event after reporting period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod" xlink:to="ifrs-full_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherLiabilities_lbl0" xml:lang="en-US">Other liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherLiabilities" xlink:to="ifrs-full_OtherLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxEffectFromChangeInTaxRate_lbl0" xml:lang="en-US">Tax effect from change in tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxEffectFromChangeInTaxRate" xlink:to="ifrs-full_TaxEffectFromChangeInTaxRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherIncome_lbl0" xml:lang="en-US">Other income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIncome" xlink:to="ifrs-full_OtherIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CostOfPurchasedEnergySold_lbl0" xml:lang="en-US">Cost of purchased energy sold</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfPurchasedEnergySold" xlink:to="ifrs-full_CostOfPurchasedEnergySold_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory_lbl0" xml:lang="en-US">Disclosure of temporary difference, unused tax losses and unused tax credits [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory" xlink:to="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve_lbl0" xml:lang="en-US">Increase (decrease) through transfer to statutory reserve, equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" xlink:to="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl0" xml:lang="en-US">Adjustments to reconcile profit (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory_lbl0" xml:lang="en-US">Disclosure of other operating income (expense) [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl0" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_lbl0" xml:lang="en-US">Cash receipts from repayment of advances and loans made to other parties, classified as investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" xlink:to="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan_lbl0" xml:lang="en-US">Description of information about surplus or deficit of multi-employer or state plan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan" xlink:to="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EarningsPerShareExplanatory_lbl0" xml:lang="en-US">Earnings per share [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EarningsPerShareExplanatory" xlink:to="ifrs-full_EarningsPerShareExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets_lbl0" xml:lang="en-US">Equity instruments, percentage contributed to fair value of plan assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets" xlink:to="ifrs-full_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl0" xml:lang="en-US">Non-current receivables due from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl0" xml:lang="en-US">Adjustments for decrease (increase) in inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_lbl0" xml:lang="en-US">Increase (decrease) in cash and cash equivalents after effect of exchange rate changes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinishedGoods_lbl0" xml:lang="en-US">Current finished goods</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinishedGoods" xlink:to="ifrs-full_FinishedGoods_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory_lbl0" xml:lang="en-US">Disclosure of borrowings [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:to="ifrs-full_DisclosureOfBorrowingsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentServiceCostDefinedBenefitPlans_lbl0" xml:lang="en-US">Current service cost, defined benefit plans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentServiceCostDefinedBenefitPlans" xlink:to="ifrs-full_CurrentServiceCostDefinedBenefitPlans_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorFirmId_lbl0" xml:lang="en-US">Auditor Firm ID</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorFirmId" xlink:to="dei_AuditorFirmId_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents_lbl0" xml:lang="en-US">Short-term deposits, classified as cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents" xlink:to="ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory_lbl0" xml:lang="en-US">Disclosure of sensitivity analysis for actuarial assumptions [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory" xlink:to="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory_lbl0" xml:lang="en-US">Disclosure of intangible assets [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl0" xml:lang="en-US">Entity Interactive Data Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationExpense_lbl0" xml:lang="en-US">Depreciation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationExpense" xlink:to="ifrs-full_DepreciationExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesAuthorised_lbl0" xml:lang="en-US">Number of shares authorised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesAuthorised" xlink:to="ifrs-full_NumberOfSharesAuthorised_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndCashEquivalents_lbl1" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl0" xml:lang="en-US">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CountryOfDomicileMember_lbl1" xml:lang="en-US">Country of domicile [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CountryOfDomicileMember" xlink:to="ifrs-full_CountryOfDomicileMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory_lbl0" xml:lang="en-US">Disclosure of depreciation and amortisation expense [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl0" xml:lang="en-US">Entity Address, Postal Zip Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl0" xml:lang="en-US">Entity Emerging Growth Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl0" xml:lang="en-US">Entity Current Reporting Status</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_lbl0" xml:lang="en-US">Disclosure of trade and other payables [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:to="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl0" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationAndAmortisationExpense_lbl0" xml:lang="en-US">Depreciation and amortisation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationAndAmortisationExpense" xlink:to="ifrs-full_DepreciationAndAmortisationExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl0" xml:lang="en-US">Local Phone Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl0" xml:lang="en-US">Cash flows from (used in) operating activities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_lbl0" xml:lang="en-US">Disclosure of detailed information about financial instruments [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl0" xml:lang="en-US">Purchase of property, plant and equipment, classified as investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxAssets_lbl0" xml:lang="en-US">Deferred tax assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssets" xlink:to="ifrs-full_DeferredTaxAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory_lbl0" xml:lang="en-US">Disclosure of related party [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:to="ifrs-full_DisclosureOfRelatedPartyExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for segment reporting [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl0" xml:lang="en-US">Comprehensive income, attributable to owners of parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_lbl0" xml:lang="en-US">Disclosure of number and weighted average exercise prices of share options [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory" xlink:to="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PastServiceCostDefinedBenefitPlans_lbl0" xml:lang="en-US">Past service cost, defined benefit plans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastServiceCostDefinedBenefitPlans" xlink:to="ifrs-full_PastServiceCostDefinedBenefitPlans_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory_lbl0" xml:lang="en-US">Disclosure of derivative financial instruments [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_lbl0" xml:lang="en-US">Comprehensive income, attributable to non-controlling interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentReceivables_lbl0" xml:lang="en-US">Other current receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentReceivables" xlink:to="ifrs-full_OtherCurrentReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_lbl0" xml:lang="en-US">Trade and other current payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncome_lbl0" xml:lang="en-US">Other comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory_lbl0" xml:lang="en-US">Disclosure of contingent liabilities [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl0" xml:lang="en-US">Document Transition Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilities_lbl0" xml:lang="en-US">Current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans_lbl0" xml:lang="en-US">Return on plan assets excluding interest income or expense, net of tax, defined benefit plans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" xlink:to="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfInventoriesExplanatory_lbl0" xml:lang="en-US">Disclosure of inventories [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInventoriesExplanatory" xlink:to="ifrs-full_DisclosureOfInventoriesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory_lbl0" xml:lang="en-US">Disclosure of cash and cash equivalents [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:to="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfGeographicalAreasExplanatory_lbl0" xml:lang="en-US">Disclosure of geographical areas [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfGeographicalAreasExplanatory" xlink:to="ifrs-full_DisclosureOfGeographicalAreasExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_lbl0" xml:lang="en-US">Description of accounting policy for determining components of cash and cash equivalents [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:to="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestReceivedClassifiedAsInvestingActivities_lbl0" xml:lang="en-US">Interest received, classified as investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestReceivedClassifiedAsInvestingActivities" xlink:to="ifrs-full_InterestReceivedClassifiedAsInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract_lbl1" xml:lang="en-US">Equity and liabilities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_EquityAndLiabilitiesAbstract_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl0" xml:lang="en-US">Document Registration Statement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables_lbl0" xml:lang="en-US">Adjustments for decrease (increase) in trade and other receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for financial liabilities [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl0" xml:lang="en-US">Entity Common Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherReceivables_lbl0" xml:lang="en-US">Trade and other receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherReceivables" xlink:to="ifrs-full_TradeAndOtherReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsPaid_lbl0" xml:lang="en-US">Dividends recognised as distributions to owners</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaid" xlink:to="ifrs-full_DividendsPaid_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue_lbl0" xml:lang="en-US">Defined benefit obligation, at present value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCostOfSalesExplanatory_lbl0" xml:lang="en-US">Disclosure of cost of sales [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCostOfSalesExplanatory" xlink:to="ifrs-full_DisclosureOfCostOfSalesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SpareParts_lbl0" xml:lang="en-US">Current spare parts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SpareParts" xlink:to="ifrs-full_SpareParts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory_lbl0" xml:lang="en-US">Disclosure of research and development expense [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Borrowings_lbl0" xml:lang="en-US">Borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GrossProfit_lbl1" xml:lang="en-US">Gross profit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory_lbl0" xml:lang="en-US">Disclosure of non-adjusting events after reporting period [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory" xlink:to="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl0" xml:lang="en-US">Document Annual Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_lbl0" xml:lang="en-US">Net defined benefit liability (asset)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:to="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory_lbl0" xml:lang="en-US">Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory" xlink:to="ifrs-full_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapital_lbl0" xml:lang="en-US">Issued capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapital" xlink:to="ifrs-full_IssuedCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MachineryMember_lbl1" xml:lang="en-US">Machinery [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MachineryMember" xlink:to="ifrs-full_MachineryMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AverageForeignExchangeRate_lbl0" xml:lang="en-US">Average foreign exchange rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AverageForeignExchangeRate" xlink:to="ifrs-full_AverageForeignExchangeRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_lbl0" xml:lang="en-US">Other comprehensive income, net of tax, exchange differences on translation of foreign operations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions_lbl0" xml:lang="en-US">Revenue from rendering of services, related party transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions" xlink:to="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAndLiabilities_lbl0" xml:lang="en-US">Equity and liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_EquityAndLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueFromInterest_lbl0" xml:lang="en-US">Interest income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromInterest" xlink:to="ifrs-full_RevenueFromInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Inventories_lbl1" xml:lang="en-US">Current inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_Inventories_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GoodwillMember_lbl0" xml:lang="en-US">Goodwill [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GoodwillMember" xlink:to="ifrs-full_GoodwillMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionalPaidinCapital_lbl0" xml:lang="en-US">Additional paid-in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionalPaidinCapital" xlink:to="ifrs-full_AdditionalPaidinCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsInterestRate_lbl1" xml:lang="en-US">Borrowings, interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRate" xlink:to="ifrs-full_BorrowingsInterestRate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_lbl0" xml:lang="en-US">Disclosure of transactions between related parties [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill_lbl0" xml:lang="en-US">Impairment loss recognised in profit or loss, intangible assets and goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl0" xml:lang="en-US">Entity Voluntary Filers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl0" xml:lang="en-US">Entity Filer Category</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment_lbl0" xml:lang="en-US">Increase (decrease) through other changes, property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_lbl0" xml:lang="en-US">Increase (decrease) through net exchange differences, intangible assets other than goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for financial instruments [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ForeignCountriesMember_lbl0" xml:lang="en-US">Foreign countries [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ForeignCountriesMember" xlink:to="ifrs-full_ForeignCountriesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_VehiclesMember_lbl1" xml:lang="en-US">Vehicles [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_VehiclesMember" xlink:to="ifrs-full_VehiclesMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherPropertyPlantAndEquipment_lbl1" xml:lang="en-US">Other property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPropertyPlantAndEquipment" xlink:to="ifrs-full_OtherPropertyPlantAndEquipment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesOutstanding_lbl1" xml:lang="en-US">Number of shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpense_lbl0" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpense" xlink:to="ifrs-full_InterestExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory_lbl0" xml:lang="en-US">Disclosure of effect of changes in foreign exchange rates [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" xlink:to="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClosingForeignExchangeRate_lbl0" xml:lang="en-US">Closing foreign exchange rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClosingForeignExchangeRate" xlink:to="ifrs-full_ClosingForeignExchangeRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_MX_lbl0" xml:lang="en-US">MEXICO</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_MX" xlink:to="country_MX_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl0" xml:lang="en-US">Actuarial assumption of discount rates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments_lbl0" xml:lang="en-US">Increase (decrease) through conversion of convertible instruments, equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" xlink:to="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl0" xml:lang="en-US">Entity Address, City or Town</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl0" xml:lang="en-US">Entity Well-known Seasoned Issuer</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTradeReceivables_lbl0" xml:lang="en-US">Current trade receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTradeReceivables" xlink:to="ifrs-full_CurrentTradeReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentPrepaidExpenses_lbl0" xml:lang="en-US">Current prepaid expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPrepaidExpenses" xlink:to="ifrs-full_CurrentPrepaidExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax_lbl0" xml:lang="en-US">Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax" xlink:to="ifrs-full_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl0" xml:lang="en-US">Entity File Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_lbl1" xml:lang="en-US">Foreign exchange gain (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorName_lbl0" xml:lang="en-US">Auditor Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorName" xlink:to="dei_AuditorName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl0" xml:lang="en-US">Document Accounting Standard</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl0" xml:lang="en-US">Cash flows from (used in) investing activities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_lbl0" xml:lang="en-US">Acquisitions through business combinations, property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:to="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue_lbl0" xml:lang="en-US">Explanation of fact that entity&apos;s owners or others have power to amend financial statements after issue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue" xlink:to="ifrs-full_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense_lbl0" xml:lang="en-US">Adjustments for income tax expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory_lbl0" xml:lang="en-US">Disclosure of commitments [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:to="ifrs-full_DisclosureOfCommitmentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans_lbl0" xml:lang="en-US">Post-employment benefit expense, defined contribution plans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" xlink:to="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_lbl0" xml:lang="en-US">Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl0" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes_lbl0" xml:lang="en-US">Deferred tax expense (income) relating to tax rate changes or imposition of new taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfProductsAndServicesExplanatory_lbl0" xml:lang="en-US">Disclosure of products and services [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfProductsAndServicesExplanatory" xlink:to="ifrs-full_DisclosureOfProductsAndServicesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CapitalReserve_lbl0" xml:lang="en-US">Capital reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CapitalReserve" xlink:to="ifrs-full_CapitalReserve_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_lbl0" xml:lang="en-US">Disclosure of detailed information about property, plant and equipment [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl0" xml:lang="en-US">Tax expense (income)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_LatinAmericaMember_lbl0" xml:lang="en-US">Latin America [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_LatinAmericaMember" xlink:to="srt_LatinAmericaMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for income tax [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CreditExposure_lbl0" xml:lang="en-US">Credit exposure</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CreditExposure" xlink:to="ifrs-full_CreditExposure_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilities_lbl0" xml:lang="en-US">Non-current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_ContactPersonnelName_lbl0" xml:lang="en-US">Contact Personnel Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_ContactPersonnelName" xlink:to="dei_ContactPersonnelName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WeightedAverageShares_lbl0" xml:lang="en-US">Weighted average number of ordinary shares used in calculating basic earnings per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageShares" xlink:to="ifrs-full_WeightedAverageShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorLocation_lbl0" xml:lang="en-US">Auditor Location</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorLocation" xlink:to="dei_AuditorLocation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl0" xml:lang="en-US">Cash flows from (used in) operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl0" xml:lang="en-US">Entity Address, Country</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialAssets_lbl0" xml:lang="en-US">Financial assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssets" xlink:to="ifrs-full_FinancialAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl0" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan_lbl0" xml:lang="en-US">Current net defined benefit liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:to="ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentInventories_lbl1" xml:lang="en-US">Non-current inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentInventories" xlink:to="ifrs-full_NoncurrentInventories_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl0" xml:lang="en-US">Increase in net defined benefit liability (asset) resulting from current service cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxAssetsCurrent_lbl0" xml:lang="en-US">Current tax assets, current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxAssetsCurrent" xlink:to="ifrs-full_CurrentTaxAssetsCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory_lbl0" xml:lang="en-US">Disclosure of investments accounted for using equity method [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:to="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets_lbl0" xml:lang="en-US">Reversal, allowance account for credit losses of financial assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits_lbl1" xml:lang="en-US">Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:to="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl0" xml:lang="en-US">Cash flows from (used in) financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for earnings per share [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl0" xml:lang="en-US">Document Shell Company Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill_lbl0" xml:lang="en-US">Intangible assets and goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsAndGoodwill" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncontrollingInterestsMember_lbl0" xml:lang="en-US">Non-controlling interests [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterestsMember" xlink:to="ifrs-full_NoncontrollingInterestsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl0" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory_lbl0" xml:lang="en-US">Disclosure of property, plant and equipment [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_lbl0" xml:lang="en-US">Other tax effects for reconciliation between accounting profit and tax expense (income)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:to="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdministrativeExpense_lbl1" xml:lang="en-US">Administrative expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdministrativeExpense" xlink:to="ifrs-full_AdministrativeExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_lbl0" xml:lang="en-US">Impairment loss recognised in profit or loss, intangible assets other than goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions_lbl0" xml:lang="en-US">Increase (decrease) through treasury share transactions, equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:to="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember_lbl0" xml:lang="en-US">Accumulated depreciation and amortisation [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:to="ifrs-full_AccumulatedDepreciationAndAmortisationMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_MXN_lbl0" xml:lang="en-US">Mexico, Pesos</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_MXN" xlink:to="currency_MXN_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies_lbl0" xml:lang="en-US">Current raw materials and current production supplies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" xlink:to="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl0" xml:lang="en-US">City Area Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl0" xml:lang="en-US">Percentage of voting equity interests acquired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LandMember_lbl1" xml:lang="en-US">Land [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LandMember" xlink:to="ifrs-full_LandMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl0" xml:lang="en-US">Entity Address, Address Line Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl0" xml:lang="en-US">Entity Address, Address Line One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl0" xml:lang="en-US">Entity Incorporation, State or Country Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl0" xml:lang="en-US">Security Exchange Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AllowanceForCreditLossesMember_lbl0" xml:lang="en-US">Allowance for credit losses [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceForCreditLossesMember" xlink:to="ifrs-full_AllowanceForCreditLossesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl0" xml:lang="en-US">Entity Shell Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContractAssets_lbl0" xml:lang="en-US">Contract assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContractAssets" xlink:to="ifrs-full_ContractAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities_lbl0" xml:lang="en-US">Current accrued expenses and other current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:to="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherPayables_lbl0" xml:lang="en-US">Trade and other payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayables" xlink:to="ifrs-full_TradeAndOtherPayables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashEquivalents_lbl1" xml:lang="en-US">Cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashEquivalents" xlink:to="ifrs-full_CashEquivalents_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets_lbl0" xml:lang="en-US">Increase (decrease) through foreign exchange and other movements, financial assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets" xlink:to="ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl0" xml:lang="en-US">Cash flows from (used in) investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding_lbl0" xml:lang="en-US">Increase (decrease) in number of shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" xlink:to="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilitiesAbstract_lbl0" xml:lang="en-US">Current liabilities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains_lbl0" xml:lang="en-US">Adjustments for unrealised foreign exchange losses (gains)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:to="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BuildingsMember_lbl1" xml:lang="en-US">Buildings [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BuildingsMember" xlink:to="ifrs-full_BuildingsMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl0" xml:lang="en-US">Title of 12(b) Security</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions_lbl0" xml:lang="en-US">Purchases of goods, related party transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions" xlink:to="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_lbl1" xml:lang="en-US">Allowance account for credit losses of financial assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsPaidClassifiedAsFinancingActivities_lbl0" xml:lang="en-US">Dividends paid, classified as financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:to="ifrs-full_DividendsPaidClassifiedAsFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Revenue_lbl0" xml:lang="en-US">Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LandAndBuildingsMember_lbl0" xml:lang="en-US">Land and buildings [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LandAndBuildingsMember" xlink:to="ifrs-full_LandAndBuildingsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets_lbl0" xml:lang="en-US">Increase (decrease) through other changes, allowance account for credit losses of financial assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityInterestsOfAcquirer_lbl0" xml:lang="en-US">Equity interests of acquirer</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityInterestsOfAcquirer" xlink:to="ifrs-full_EquityInterestsOfAcquirer_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_lbl0" xml:lang="en-US">Actuarial assumption of expected rates of salary increases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ApplicableTaxRate_lbl0" xml:lang="en-US">Applicable tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ApplicableTaxRate" xlink:to="ifrs-full_ApplicableTaxRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for property, plant and equipment [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssetsAbstract_lbl0" xml:lang="en-US">Current assets [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory_lbl0" xml:lang="en-US">Disclosure of trade and other receivables [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:to="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueFromSaleOfGoods_lbl0" xml:lang="en-US">Revenue from sale of goods</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromSaleOfGoods" xlink:to="ifrs-full_RevenueFromSaleOfGoods_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityTable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfChangesInEquityTable"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_StatementOfChangesInEquityTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfChangesInEquityLineItems"/>
    <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]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_StatementOfChangesInEquityLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_SegmentsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SegmentsAxis_lbl" xml:lang="en-US">Segments [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsAxis_lbl"/>
  </labelLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>12
<FILENAME>simecb-20211231_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Wed May 18 20:46:17 UTC 2022 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ConsolidatedCashFlow" roleURI="http://gsimec.com.mx/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ConsolidatedComprehensiveIncome" roleURI="http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ShareholdersEquityType2or3" roleURI="http://gsimec.com.mx/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ConsolidatedCashFlow0" roleURI="http://gsimec.com.mx/role/ConsolidatedCashFlow0"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_NatureofBusiness" roleURI="http://gsimec.com.mx/role/NatureofBusiness"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_SignificantEvents" roleURI="http://gsimec.com.mx/role/SignificantEvents"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYet" roleURI="http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYet"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatements" roleURI="http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_CriticalAccountingJudgmentsandKeySourcesofEstimates" roleURI="http://gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_CashandCashEquivalentsandOtherInvestments" roleURI="http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_TradeReceivablesNet" roleURI="http://gsimec.com.mx/role/TradeReceivablesNet"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_RecoverableTaxes" roleURI="http://gsimec.com.mx/role/RecoverableTaxes"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_Inventories" roleURI="http://gsimec.com.mx/role/Inventories"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_PropertyPlantandEquipment" roleURI="http://gsimec.com.mx/role/PropertyPlantandEquipment"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_IntangibleandOtherLongTermAssets" roleURI="http://gsimec.com.mx/role/IntangibleandOtherLongTermAssets"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ShortTermDebt" roleURI="http://gsimec.com.mx/role/ShortTermDebt"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_AccountsPayableTradeandOtherAccruedLiabilities" roleURI="http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_EmployeeBenefits" roleURI="http://gsimec.com.mx/role/EmployeeBenefits"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_IncomeTaxes" roleURI="http://gsimec.com.mx/role/IncomeTaxes"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_StockholdersEquity" roleURI="http://gsimec.com.mx/role/StockholdersEquity"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_NonControllingInterest" roleURI="http://gsimec.com.mx/role/NonControllingInterest"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_TransactionsandBalanceswithRelatedParties" roleURI="http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_CostofSalesandExpensesbytheirNature" roleURI="http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNature"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_OtherIncomeExpensesNet" roleURI="http://gsimec.com.mx/role/OtherIncomeExpensesNet"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_FinancialInstruments" roleURI="http://gsimec.com.mx/role/FinancialInstruments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_FinancialInformationbySegments" roleURI="http://gsimec.com.mx/role/FinancialInformationbySegments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_Contingencies" roleURI="http://gsimec.com.mx/role/Contingencies"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_Commitments" roleURI="http://gsimec.com.mx/role/Commitments"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_SubsequentEvents" roleURI="http://gsimec.com.mx/role/SubsequentEvents"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ConsolidatedFinancialStatementsIssuance" roleURI="http://gsimec.com.mx/role/ConsolidatedFinancialStatementsIssuance"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_AccountingPoliciesByPolicy" roleURI="http://gsimec.com.mx/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables" roleURI="http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_CashandCashEquivalentsandOtherInvestmentsTables" roleURI="http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_TradeReceivablesNetTables" roleURI="http://gsimec.com.mx/role/TradeReceivablesNetTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_RecoverableTaxesTables" roleURI="http://gsimec.com.mx/role/RecoverableTaxesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_InventoriesTables" roleURI="http://gsimec.com.mx/role/InventoriesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_PropertyPlantandEquipmentTables" roleURI="http://gsimec.com.mx/role/PropertyPlantandEquipmentTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_IntangibleandOtherLongTermAssetsTables" roleURI="http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_AccountsPayableTradeandOtherAccruedLiabilitiesTables" roleURI="http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_EmployeeBenefitsTables" roleURI="http://gsimec.com.mx/role/EmployeeBenefitsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_IncomeTaxesTables" roleURI="http://gsimec.com.mx/role/IncomeTaxesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_StockholdersEquityTables" roleURI="http://gsimec.com.mx/role/StockholdersEquityTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_NonControllingInterestTables" roleURI="http://gsimec.com.mx/role/NonControllingInterestTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_TransactionsandBalanceswithRelatedPartiesTables" roleURI="http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_CostofSalesandExpensesbytheirNatureTables" roleURI="http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_OtherIncomeExpensesNetTables" roleURI="http://gsimec.com.mx/role/OtherIncomeExpensesNetTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_FinancialInstrumentsTables" roleURI="http://gsimec.com.mx/role/FinancialInstrumentsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_FinancialInformationbySegmentsTables" roleURI="http://gsimec.com.mx/role/FinancialInformationbySegmentsTables"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofsubsidiariesTable" roleURI="http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofrelevantexchangeratesusedTable" roleURI="http://gsimec.com.mx/role/ScheduleofrelevantexchangeratesusedTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofestimatedusefullivesofassetsTable" roleURI="http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofcashandcashequivalentsTable" roleURI="http://gsimec.com.mx/role/ScheduleofcashandcashequivalentsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofageofnetreceivablesthatarepastdueTable" roleURI="http://gsimec.com.mx/role/ScheduleofageofnetreceivablesthatarepastdueTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofallowancefordoubtfulaccountsTable" roleURI="http://gsimec.com.mx/role/ScheduleofallowancefordoubtfulaccountsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofrecoverabletaxesTable" roleURI="http://gsimec.com.mx/role/ScheduleofrecoverabletaxesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofcurrentinventoryandnoncurrentinventoryTable" roleURI="http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofcostofinvestmentpropertyplantandequipmentTable" roleURI="http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable" roleURI="http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofnetbookvalueofpropertyplantandequipmentTable" roleURI="http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofBalancesTable" roleURI="http://gsimec.com.mx/role/ScheduleofBalancesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable" roleURI="http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofaccountspayabletradeandotheraccruedliabilitiesTable" roleURI="http://gsimec.com.mx/role/ScheduleofaccountspayabletradeandotheraccruedliabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofmainactuarialhypothesisusedintheactuarialcomputationsTable" roleURI="http://gsimec.com.mx/role/ScheduleofmainactuarialhypothesisusedintheactuarialcomputationsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofemployeebenefitsliabilityTable" roleURI="http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofnetcostfortheperiodbookedinprofitandlossTable" roleURI="http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofDBOamountrecordedinthebalancesheetTable" roleURI="http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofincometaxchargedcreditedTable" roleURI="http://gsimec.com.mx/role/ScheduleofincometaxchargedcreditedTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofincometaxexpensebenefitTable" roleURI="http://gsimec.com.mx/role/ScheduleofincometaxexpensebenefitTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleoftaxlossespendingofamortizeTable" roleURI="http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofdeferredincometaxliabilityTable" roleURI="http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofcommonstockTable" roleURI="http://gsimec.com.mx/role/ScheduleofcommonstockTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofreconciliationofthenumberofsharesoutstandingTable" roleURI="http://gsimec.com.mx/role/ScheduleofreconciliationofthenumberofsharesoutstandingTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofcontrollingandnoncontrollinginterestTable" roleURI="http://gsimec.com.mx/role/ScheduleofcontrollingandnoncontrollinginterestTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleoftransactionswithrelatedpartiesTable" roleURI="http://gsimec.com.mx/role/ScheduleoftransactionswithrelatedpartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable" roleURI="http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofcostofsalesandadministrationexpensesTable" roleURI="http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofotherincomeexpensesnetTable" roleURI="http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofbookvalueofthemonetaryassetsandmonetaryliabilitiesdenominatedinforeigncurrencyTable" roleURI="http://gsimec.com.mx/role/ScheduleofbookvalueofthemonetaryassetsandmonetaryliabilitiesdenominatedinforeigncurrencyTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofadditionalbanklinesofcreditthatthecompanyhasatitsdisposaltoreduceliquidityriskTable" roleURI="http://gsimec.com.mx/role/ScheduleofadditionalbanklinesofcreditthatthecompanyhasatitsdisposaltoreduceliquidityriskTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleoffinancialinformationbysegmentsTable" roleURI="http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofinformationonproductsTable" roleURI="http://gsimec.com.mx/role/ScheduleofinformationonproductsTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ScheduleofinformationaboutgeographicalareasTable" roleURI="http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_NatureofBusinessDetails" roleURI="http://gsimec.com.mx/role/NatureofBusinessDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_SignificantEventsDetails" roleURI="http://gsimec.com.mx/role/SignificantEventsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYetDetails" roleURI="http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYetDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails" roleURI="http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_TradeReceivablesNetDetails" roleURI="http://gsimec.com.mx/role/TradeReceivablesNetDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_InventoriesDetails" roleURI="http://gsimec.com.mx/role/InventoriesDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_PropertyPlantandEquipmentDetails" roleURI="http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_IntangibleandOtherLongTermAssetsDetails" roleURI="http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ShortTermDebtDetails" roleURI="http://gsimec.com.mx/role/ShortTermDebtDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_EmployeeBenefitsDetails" roleURI="http://gsimec.com.mx/role/EmployeeBenefitsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_IncomeTaxesDetails" roleURI="http://gsimec.com.mx/role/IncomeTaxesDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_StockholdersEquityDetails" roleURI="http://gsimec.com.mx/role/StockholdersEquityDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_NonControllingInterestDetails" roleURI="http://gsimec.com.mx/role/NonControllingInterestDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_TransactionsandBalanceswithRelatedPartiesDetails" roleURI="http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_FinancialInstrumentsDetails" roleURI="http://gsimec.com.mx/role/FinancialInstrumentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_ContingenciesDetails" roleURI="http://gsimec.com.mx/role/ContingenciesDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_CommitmentsDetails" roleURI="http://gsimec.com.mx/role/CommitmentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#simecb_r_SubsequentEventsDetails" roleURI="http://gsimec.com.mx/role/SubsequentEventsDetails"/>
  <roleRef xlink:type="simple" xlink:href="simecb-20211231.xsd#DocumentAndEntityInformation" roleURI="http://gsimec.com.mx/role/DocumentAndEntityInformation"/>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssetsAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentAssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CashEquivalents" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTradeReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTradeReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentTradeReceivables" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxAssetsCurrent" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTaxAssetsCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentTaxAssetsCurrent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCurrentReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCurrentReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_OtherCurrentReceivables" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepaidExpenses" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentPrepaidExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentPrepaidExpenses" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Inventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Inventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_Inventories" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CurrentAssets" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentReceivablesDueFromRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NonCurrentLoansToRelatedParties" xlink:href="simecb-20211231.xsd#simecb_NonCurrentLoansToRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssets" xlink:to="NonCurrentLoansToRelatedParties" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentInventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_NoncurrentInventories" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsAndGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Assets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_Assets" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ShorttermBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_ShorttermBorrowings" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTaxLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentTaxLiabilities" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CurrentIncomeTaxPayable" xlink:href="simecb-20211231.xsd#simecb_CurrentIncomeTaxPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="CurrentIncomeTaxPayable" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CurrentLiabilities" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxLiabilityAsset" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxLiabilityAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_DeferredTaxLiabilityAsset" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_OtherLiabilities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_NoncurrentLiabilities" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Liabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Liabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_Liabilities" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ContingenciesAndCommitments" xlink:href="simecb-20211231.xsd#simecb_ContingenciesAndCommitments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_Liabilities" xlink:to="ContingenciesAndCommitments" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAndLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_EquityAndLiabilitiesAbstract" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IssuedCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_IssuedCapital" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionalPaidinCapital" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdditionalPaidinCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_AdditionalPaidinCapital" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarnings" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RetainedEarnings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_RetainedEarnings" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RepurchaseOfOwnCapitalStockReserve" xlink:href="simecb-20211231.xsd#simecb_RepurchaseOfOwnCapitalStockReserve"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="RepurchaseOfOwnCapitalStockReserve" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CumulativeTranslationEffectsInForeignSubsidiaries" xlink:href="simecb-20211231.xsd#simecb_CumulativeTranslationEffectsInForeignSubsidiaries"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="CumulativeTranslationEffectsInForeignSubsidiaries" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncontrollingInterests"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_NoncontrollingInterests" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Equity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_Equity" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAndLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_EquityAndLiabilities" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome">
    <loc xlink:type="locator" xlink:label="ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:href="simecb-20211231.xsd#simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Revenue" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Revenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_Revenue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CostOfSales"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_CostOfSales" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossProfit" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GrossProfit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_GrossProfit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdministrativeExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdministrativeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_AdministrativeExpense" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherOperatingIncomeExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherOperatingIncomeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_OtherOperatingIncomeExpense" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromInterest" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RevenueFromInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_RevenueFromInterest" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_InterestExpense" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_ProfitLossBeforeTax" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense" order="9.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ifrs-full_ProfitLoss" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ComprehensiveLossForTheYearAbstract" xlink:href="simecb-20211231.xsd#simecb_ComprehensiveLossForTheYearAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ComprehensiveLossForTheYearAbstract" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ComprehensiveLossForTheYearAbstract" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ComprehensiveLossForTheYearAbstract" xlink:to="ifrs-full_OtherComprehensiveIncome" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ComprehensiveLossForTheYearAbstract" xlink:to="ifrs-full_ComprehensiveIncome" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ComprehensiveLossForTheYearAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NoncontrollingInterest1" xlink:href="simecb-20211231.xsd#simecb_NoncontrollingInterest1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ComprehensiveLossForTheYearAbstract" xlink:to="NoncontrollingInterest1" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ComprehensiveLossForTheYearAbstract" xlink:to="ifrs-full_ProfitLoss_0" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ComprehensiveIncomeLossAttributableToAbstract" xlink:href="simecb-20211231.xsd#simecb_ComprehensiveIncomeLossAttributableToAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ComprehensiveIncomeLossAttributableToAbstract" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ControllingInterest1" xlink:href="simecb-20211231.xsd#simecb_ControllingInterest1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ComprehensiveIncomeLossAttributableToAbstract" xlink:to="ControllingInterest1" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ComprehensiveIncomeLossAttributableToAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ComprehensiveIncomelossForTheYear" xlink:href="simecb-20211231.xsd#simecb_ComprehensiveIncomelossForTheYear"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidatedStatementsOfComprehensiveIncomeLossAbstract" xlink:to="ComprehensiveIncomelossForTheYear" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageShares" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_WeightedAverageShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ComprehensiveIncomelossForTheYear" xlink:to="ifrs-full_WeightedAverageShares" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BasicEarningsLossPerShare" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BasicEarningsLossPerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ComprehensiveIncomelossForTheYear" xlink:to="ifrs-full_BasicEarningsLossPerShare" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ShareholdersEquityType2or3">
    <loc xlink:type="locator" xlink:label="ConsolidatedStatementsOfChangesInStockholdersEquityAbstract" xlink:href="simecb-20211231.xsd#simecb_ConsolidatedStatementsOfChangesInStockholdersEquityAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityTable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfChangesInEquityTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfChangesInEquityLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidatedStatementsOfChangesInStockholdersEquityAbstract" xlink:to="ifrs-full_StatementOfChangesInEquityTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_ComponentsOfEquityAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IssuedCapitalMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_IssuedCapitalMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionalPaidinCapitalMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdditionalPaidinCapitalMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_AdditionalPaidinCapitalMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarningsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RetainedEarningsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_RetainedEarningsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RepurchaseOfOwnCapitalStockReserveMember" xlink:href="simecb-20211231.xsd#simecb_RepurchaseOfOwnCapitalStockReserveMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="RepurchaseOfOwnCapitalStockReserveMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CumulativeTranslationEffectsInForeignSubsidiariesMember" xlink:href="simecb-20211231.xsd#simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="CumulativeTranslationEffectsInForeignSubsidiariesMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalControllingInterestMember" xlink:href="simecb-20211231.xsd#simecb_TotalControllingInterestMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="TotalControllingInterestMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterestsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncontrollingInterestsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_NoncontrollingInterestsMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_EquityMember" order="7.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_StatementOfChangesInEquityLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Equity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_Equity" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PaymentsToAcquireOrRedeemEntitysShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DividendsPaidClassifiedAsFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:to="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_ComprehensiveIncome" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Equity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_Equity_0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ConsolidatedCashFlow0">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForReconcileProfitLossAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DepreciationAndAmortisationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_DepreciationAndAmortisationExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForProvisions" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForProvisions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForProvisions" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForInterestIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForInterestIncome" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForInterestExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForInterestExpense" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxAmount" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="IncomeTaxAmount" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:href="simecb-20211231.xsd#simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ChangesInOperatingAssetsAndLiabilitiesAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:href="simecb-20211231.xsd#simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" xlink:href="simecb-20211231.xsd#simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" xlink:href="simecb-20211231.xsd#simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="DecreaseIncreaseInOtherNoncurrentAssets" xlink:href="simecb-20211231.xsd#simecb_DecreaseIncreaseInOtherNoncurrentAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="DecreaseIncreaseInOtherNoncurrentAssets" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestReceivedClassifiedAsInvestingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestReceivedClassifiedAsInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_InterestReceivedClassifiedAsInvestingActivities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PaymentsToAcquireOrRedeemEntitysShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/>
    <loc xlink:type="locator" xlink:label="DividendPaid" xlink:href="simecb-20211231.xsd#simecb_DividendPaid"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="DividendPaid" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InterestExpense1" xlink:href="simecb-20211231.xsd#simecb_InterestExpense1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="InterestExpense1" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_CashAndCashEquivalents" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_CashAndCashEquivalents_0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/NatureofBusiness">
    <loc xlink:type="locator" xlink:label="DisclosureOfNatureOfBusinessExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfNatureOfBusinessExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNatureOfBusinessExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfNatureOfBusinessExplanatoryAbstract" xlink:to="DisclosureOfNatureOfBusinessExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/SignificantEvents">
    <loc xlink:type="locator" xlink:label="DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYet">
    <loc xlink:type="locator" xlink:label="DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract" xlink:to="DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements">
    <loc xlink:type="locator" xlink:label="DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates">
    <loc xlink:type="locator" xlink:label="DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract" xlink:to="DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments">
    <loc xlink:type="locator" xlink:label="DisclosureOfCashAndCashEquivalentsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfCashAndCashEquivalentsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/TradeReceivablesNet">
    <loc xlink:type="locator" xlink:label="DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/RecoverableTaxes">
    <loc xlink:type="locator" xlink:label="DisclosureOfRecoverableTaxesExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfRecoverableTaxesExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfRecoverableTaxesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfRecoverableTaxesExplanatoryAbstract" xlink:to="DisclosureOfRecoverableTaxesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/Inventories">
    <loc xlink:type="locator" xlink:label="DisclosureOfInventoriesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfInventoriesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInventoriesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfInventoriesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfInventoriesTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfInventoriesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/PropertyPlantandEquipment">
    <loc xlink:type="locator" xlink:label="DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/IntangibleandOtherLongTermAssets">
    <loc xlink:type="locator" xlink:label="DisclosureOfIntangibleAssetsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfIntangibleAssetsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfIntangibleAssetsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfIntangibleAssetsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ShortTermDebt">
    <loc xlink:type="locator" xlink:label="DisclosureOfBorrowingsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfBorrowingsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfBorrowingsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfBorrowingsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfBorrowingsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities">
    <loc xlink:type="locator" xlink:label="DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/EmployeeBenefits">
    <loc xlink:type="locator" xlink:label="DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfEmployeeBenefitsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/IncomeTaxes">
    <loc xlink:type="locator" xlink:label="DisclosureOfIncomeTaxTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfIncomeTaxTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfIncomeTaxExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfIncomeTaxTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfIncomeTaxExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/StockholdersEquity">
    <loc xlink:type="locator" xlink:label="DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/NonControllingInterest">
    <loc xlink:type="locator" xlink:label="DisclosureOfNonControllingInterestsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNonControllingInterestsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfNonControllingInterestsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties">
    <loc xlink:type="locator" xlink:label="DisclosureOfRelatedPartyTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfRelatedPartyTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfRelatedPartyExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfRelatedPartyTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfRelatedPartyExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNature">
    <loc xlink:type="locator" xlink:label="DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/OtherIncomeExpensesNet">
    <loc xlink:type="locator" xlink:label="DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/FinancialInstruments">
    <loc xlink:type="locator" xlink:label="DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/FinancialInformationbySegments">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" xlink:to="ifrs-full_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/Contingencies">
    <loc xlink:type="locator" xlink:label="DisclosureOfContingentLiabilitiesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfContingentLiabilitiesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ContingenciesTable" xlink:href="simecb-20211231.xsd#simecb_ContingenciesTable"/>
    <loc xlink:type="locator" xlink:label="ContingenciesLineItems" xlink:href="simecb-20211231.xsd#simecb_ContingenciesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfContingentLiabilitiesTextBlockAbstract" xlink:to="ContingenciesTable" order="1.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesTable" xlink:to="ContingenciesLineItems" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfContingentLiabilitiesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesLineItems" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/Commitments">
    <loc xlink:type="locator" xlink:label="DisclosureOfCommitmentsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfCommitmentsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfCommitmentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfCommitmentsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfCommitmentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/SubsequentEvents">
    <loc xlink:type="locator" xlink:label="DisclosureOfEventsAfterReportingPeriodTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfEventsAfterReportingPeriodTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ConsolidatedFinancialStatementsIssuance">
    <loc xlink:type="locator" xlink:label="DisclosureOfSeparateFinancialStatementsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfSeparateFinancialStatementsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfSeparateFinancialStatementsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/AccountingPoliciesByPolicy">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock" xlink:href="simecb-20211231.xsd#simecb_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCostOfSalesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfCostOfSalesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DisclosureOfCostOfSalesExplanatory" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfSubsidiariesTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfSubsidiariesTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" xlink:to="ScheduleOfSubsidiariesTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" xlink:to="DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfCashAndCashEquivalentsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfCashAndCashEquivalentsTextBlockAbstract" xlink:to="DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/TradeReceivablesNetTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfAgeOfReceivablesPastDueTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAgeOfReceivablesPastDueTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" xlink:to="ScheduleOfAgeOfReceivablesPastDueTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" xlink:to="DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/RecoverableTaxesTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfRecoverableTaxesExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfRecoverableTaxesExplanatoryAbstract" xlink:to="DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/InventoriesTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfInventoriesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfInventoriesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfInventoriesTextBlockAbstract" xlink:to="DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/PropertyPlantandEquipmentTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" xlink:to="DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfIntangibleAssetsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfIntangibleAssetsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfIntangibleAssetsTextBlockAbstract" xlink:to="DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfIntangibleAssetsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:to="DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/EmployeeBenefitsTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:to="ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:to="ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/IncomeTaxesTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfIncomeTaxTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfIncomeTaxTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfIncomeTaxTextBlockAbstract" xlink:to="ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfIncomeTaxTextBlockAbstract" xlink:to="ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfIncomeTaxTextBlockAbstract" xlink:to="ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfIncomeTaxTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/StockholdersEquityTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EarningsPerShareExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EarningsPerShareExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract" xlink:to="ifrs-full_EarningsPerShareExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/NonControllingInterestTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfNonControllingInterestsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNonControllingInterestsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfControllingAndNoncontrollingInterestExplanatory" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfNonControllingInterestsTextBlockAbstract" xlink:to="DisclosureOfControllingAndNoncontrollingInterestExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfRelatedPartyTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfRelatedPartyTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfRelatedPartyTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfRelatedPartyTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/OtherIncomeExpensesNetTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfOtherIncomeexpensesNetTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfOtherIncomeexpensesNetTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract" xlink:to="ScheduleOfOtherIncomeexpensesNetTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/FinancialInstrumentsTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock" xlink:href="simecb-20211231.xsd#simecb_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" xlink:to="DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" xlink:to="ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/FinancialInformationbySegmentsTables">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfFinancialInformationBySegmentsTableTextBlock" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfFinancialInformationBySegmentsTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" xlink:to="ScheduleOfFinancialInformationBySegmentsTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfProductsAndServicesExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfProductsAndServicesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" xlink:to="ifrs-full_DisclosureOfProductsAndServicesExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGeographicalAreasExplanatory" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfGeographicalAreasExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" xlink:to="ifrs-full_DisclosureOfGeographicalAreasExplanatory" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofsubsidiariesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfSubsidiariesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfSubsidiariesAbstract"/>
    <loc xlink:type="locator" xlink:label="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable"/>
    <loc xlink:type="locator" xlink:label="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfSubsidiariesAbstract" xlink:to="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries1Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries1Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries1Member" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries2Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries2Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries2Member" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries3Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries3Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries3Member" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries4Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries4Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries4Member" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries5Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries5Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries5Member" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries6Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries6Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries6Member" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries7Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries7Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries7Member" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries8Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries8Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries8Member" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries9Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries9Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries9Member" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries10Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries10Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries10Member" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries11Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries11Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries11Member" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries12Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries12Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries12Member" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries13Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries13Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries13Member" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries14Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries14Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries14Member" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries15Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries15Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries15Member" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries16Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries16Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries16Member" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries17Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries17Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries17Member" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries18Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries18Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries18Member" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries19Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries19Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries19Member" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries20Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries20Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries20Member" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries21Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries21Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries21Member" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries22Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries22Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries22Member" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries23Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries23Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries23Member" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries24Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries24Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries24Member" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries25Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries25Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries25Member" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries26Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries26Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries26Member" order="25.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries27Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries27Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries27Member" order="26.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries28Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries28Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries28Member" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries29Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries29Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries29Member" order="28.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries30Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries30Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries30Member" order="29.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries31Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries31Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries31Member" order="30.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries41Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries41Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries41Member" order="31.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries32Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries32Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries32Member" order="32.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries33Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries33Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries33Member" order="33.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries34Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries34Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries34Member" order="34.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries35Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries35Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries35Member" order="35.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries36Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries36Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries36Member" order="36.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries37Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries37Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries37Member" order="37.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Subsidiaries38Member" xlink:href="simecb-20211231.xsd#simecb_Subsidiaries38Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="Subsidiaries38Member" order="38.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CompanhiaSiderurgicaDoEspirituSantoSAMember" xlink:href="simecb-20211231.xsd#simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="CompanhiaSiderurgicaDoEspirituSantoSAMember" order="39.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable" xlink:to="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProportionOfOwnershipInterestInSubsidiary"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofrelevantexchangeratesusedTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfRelevantExchangeRatesUsedAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfRelevantExchangeRatesUsedAbstract"/>
    <loc xlink:type="locator" xlink:label="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable"/>
    <loc xlink:type="locator" xlink:label="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRelevantExchangeRatesUsedAbstract" xlink:to="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NonadjustingEventsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="NonadjustingEventMember" xlink:href="simecb-20211231.xsd#simecb_NonadjustingEventMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="NonadjustingEventMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable" xlink:to="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClosingForeignExchangeRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClosingForeignExchangeRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems" xlink:to="ifrs-full_ClosingForeignExchangeRate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AverageForeignExchangeRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AverageForeignExchangeRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems" xlink:to="ifrs-full_AverageForeignExchangeRate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfEstimatedUsefulLivesOfAssetsAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfEstimatedUsefulLivesOfAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable"/>
    <loc xlink:type="locator" xlink:label="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEstimatedUsefulLivesOfAssetsAbstract" xlink:to="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BuildingsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BuildingsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_BuildingsMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MachineryMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_MachineryMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_MachineryMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_VehiclesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_VehiclesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_VehiclesMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FurnitureMixturesComputerMember" xlink:href="simecb-20211231.xsd#simecb_FurnitureMixturesComputerMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="FurnitureMixturesComputerMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable" xlink:to="ifrs-full_RangeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangesMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BottomOfRangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_BottomOfRangeMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TopOfRangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_TopOfRangeMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable" xlink:to="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems" order="3.0"/>
    <loc xlink:type="locator" xlink:label="UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment" xlink:href="simecb-20211231.xsd#simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems" xlink:to="UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofcashandcashequivalentsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfCashAndCashEquivalentsAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfCashAndCashEquivalentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCashAndCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCashAndCashEquivalentsAbstract" xlink:to="ifrs-full_OtherCashAndCashEquivalents" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCashAndCashEquivalentsAbstract" xlink:to="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCashAndCashEquivalentsAbstract" xlink:to="ifrs-full_CashEquivalents" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofageofnetreceivablesthatarepastdueTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract"/>
    <loc xlink:type="locator" xlink:label="TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable" xlink:href="simecb-20211231.xsd#simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable"/>
    <loc xlink:type="locator" xlink:label="TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems" xlink:href="simecb-20211231.xsd#simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract" xlink:to="TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfFinancialAssetsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable" xlink:to="ifrs-full_ClassesOfFinancialAssetsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinancialAssetsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinancialAssetsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:to="ifrs-full_FinancialAssetsMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="TradeReceivablesMember3060DaysMember" xlink:href="simecb-20211231.xsd#simecb_TradeReceivablesMember3060DaysMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:to="TradeReceivablesMember3060DaysMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TradeReceivablesMember6190DaysMember" xlink:href="simecb-20211231.xsd#simecb_TradeReceivablesMember6190DaysMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:to="TradeReceivablesMember6190DaysMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TradeReceivablesMember91DaysMember" xlink:href="simecb-20211231.xsd#simecb_TradeReceivablesMember91DaysMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:to="TradeReceivablesMember91DaysMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable" xlink:to="TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinancialAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems" xlink:to="ifrs-full_FinancialAssets" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofallowancefordoubtfulaccountsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAllowanceForDoubtfulAccountsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" xlink:href="simecb-20211231.xsd#simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAllowanceForDoubtfulAccountsAbstract" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_0" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofrecoverabletaxesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfRecoverableTaxesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfRecoverableTaxesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ValueAddedTaxReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ValueAddedTaxReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRecoverableTaxesAbstract" xlink:to="ifrs-full_ValueAddedTaxReceivables" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IncomeTax" xlink:href="simecb-20211231.xsd#simecb_IncomeTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRecoverableTaxesAbstract" xlink:to="IncomeTax" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OtherAssetsRecoverable" xlink:href="simecb-20211231.xsd#simecb_OtherAssetsRecoverable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRecoverableTaxesAbstract" xlink:to="OtherAssetsRecoverable" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRecoverableTaxesAbstract" xlink:to="ifrs-full_TradeAndOtherReceivables" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinishedGoods" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinishedGoods"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ifrs-full_FinishedGoods" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WorkInProgress" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_WorkInProgress"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ifrs-full_WorkInProgress" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherInventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ifrs-full_OtherInventories" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SpareParts" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_SpareParts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ifrs-full_SpareParts" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentInventoriesInTransit" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentInventoriesInTransit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ifrs-full_CurrentInventoriesInTransit" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Inventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Inventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ifrs-full_Inventories" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="CokeAmount" xlink:href="simecb-20211231.xsd#simecb_CokeAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="CokeAmount" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SparePartsNoncurrent" xlink:href="simecb-20211231.xsd#simecb_SparePartsNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="SparePartsNoncurrent" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RollersAmount" xlink:href="simecb-20211231.xsd#simecb_RollersAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="RollersAmount" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FinishedGoodsNonCurrent" xlink:href="simecb-20211231.xsd#simecb_FinishedGoodsNonCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="FinishedGoodsNonCurrent" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GrossNoncurrentInventories" xlink:href="simecb-20211231.xsd#simecb_GrossNoncurrentInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="GrossNoncurrentInventories" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ValuationAllowanceAtCostOrNetRealizablevalueLower" xlink:href="simecb-20211231.xsd#simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ValuationAllowanceAtCostOrNetRealizablevalueLower" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentInventories" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract" xlink:to="ifrs-full_NoncurrentInventories" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable"/>
    <loc xlink:type="locator" xlink:label="PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract" xlink:to="PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LandMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LandMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_LandMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LandAndBuildingsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LandAndBuildingsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_LandAndBuildingsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MachineryMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_MachineryMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_MachineryMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_VehiclesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_VehiclesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_VehiclesMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FurnitureMixturesComputerMember" xlink:href="simecb-20211231.xsd#simecb_FurnitureMixturesComputerMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="FurnitureMixturesComputerMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConstructionInProgressMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ConstructionInProgressMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ConstructionInProgressMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_CarryingAmountMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossCarryingAmountMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GrossCarryingAmountMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_GrossCarryingAmountMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable" xlink:to="PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems" order="3.0"/>
    <loc xlink:type="locator" xlink:label="OtherPropertyPlantAndEquipments" xlink:href="simecb-20211231.xsd#simecb_OtherPropertyPlantAndEquipments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems" xlink:to="OtherPropertyPlantAndEquipments" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmountOfReclassificationsOrChangesInPresentation" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AmountOfReclassificationsOrChangesInPresentation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems" xlink:to="ifrs-full_AmountOfReclassificationsOrChangesInPresentation" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OtherPropertyPlantAndEquipments_0" xlink:href="simecb-20211231.xsd#simecb_OtherPropertyPlantAndEquipments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems" xlink:to="OtherPropertyPlantAndEquipments_0" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable"/>
    <loc xlink:type="locator" xlink:label="PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract" xlink:to="PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BuildingsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BuildingsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_BuildingsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MachineryMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_MachineryMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_MachineryMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_VehiclesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_VehiclesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_VehiclesMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FurnitureMixturesComputerMember" xlink:href="simecb-20211231.xsd#simecb_FurnitureMixturesComputerMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="FurnitureMixturesComputerMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_CarryingAmountMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AccumulatedDepreciationAndAmortisationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_AccumulatedDepreciationAndAmortisationMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable" xlink:to="PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems" order="3.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherPropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems" xlink:to="ifrs-full_OtherPropertyPlantAndEquipment" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="DepreciationExpense1" xlink:href="simecb-20211231.xsd#simecb_DepreciationExpense1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems" xlink:to="DepreciationExpense1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherPropertyPlantAndEquipment_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems" xlink:to="ifrs-full_OtherPropertyPlantAndEquipment_0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable"/>
    <loc xlink:type="locator" xlink:label="PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract" xlink:to="PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LandMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LandMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_LandMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BuildingsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BuildingsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_BuildingsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MachineryMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_MachineryMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_MachineryMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_VehiclesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_VehiclesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_VehiclesMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="FurnitureMixturesComputerMember" xlink:href="simecb-20211231.xsd#simecb_FurnitureMixturesComputerMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="FurnitureMixturesComputerMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConstructionInProgressMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ConstructionInProgressMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ConstructionInProgressMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable" xlink:to="PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="PropertyPlantAndEquipment1" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantAndEquipment1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems" xlink:to="PropertyPlantAndEquipment1" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofBalancesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfBalancesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfBalancesAbstract"/>
    <loc xlink:type="locator" xlink:label="IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable"/>
    <loc xlink:type="locator" xlink:label="IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBalancesAbstract" xlink:to="IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwillMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="RepublicTradeMarkMember" xlink:href="simecb-20211231.xsd#simecb_RepublicTradeMarkMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="RepublicTradeMarkMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CustomersListMember" xlink:href="simecb-20211231.xsd#simecb_CustomersListMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="CustomersListMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RepublicMember" xlink:href="simecb-20211231.xsd#simecb_RepublicMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="RepublicMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CustomersListOneMember" xlink:href="simecb-20211231.xsd#simecb_CustomersListOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="CustomersListOneMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="San42TrademarkMember" xlink:href="simecb-20211231.xsd#simecb_San42TrademarkMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="San42TrademarkMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GoodwillMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GoodwillMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_GoodwillMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GrupoSanMember" xlink:href="simecb-20211231.xsd#simecb_GrupoSanMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="GrupoSanMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalMember" xlink:href="simecb-20211231.xsd#simecb_TotalMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="TotalMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherAssetsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherAssetsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_OtherAssetsMember" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="KobeTechContractMember" xlink:href="simecb-20211231.xsd#simecb_KobeTechContractMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="KobeTechContractMember" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossCarryingAmountMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GrossCarryingAmountMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_GrossCarryingAmountMember" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable" xlink:to="IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="OriginalValueNet" xlink:href="simecb-20211231.xsd#simecb_OriginalValueNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems" xlink:to="OriginalValueNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccumulatedAmortization" xlink:href="simecb-20211231.xsd#simecb_AccumulatedAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems" xlink:to="AccumulatedAmortization" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmortizationPeriodyears" xlink:href="simecb-20211231.xsd#simecb_AmortizationPeriodyears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems" xlink:to="AmortizationPeriodyears" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract"/>
    <loc xlink:type="locator" xlink:label="IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable"/>
    <loc xlink:type="locator" xlink:label="IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract" xlink:to="IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CarryingAmountMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_CarryingAmountMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="OriginalValueMember" xlink:href="simecb-20211231.xsd#simecb_OriginalValueMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="OriginalValueMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccumulatedAmortizationMember" xlink:href="simecb-20211231.xsd#simecb_AccumulatedAmortizationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="AccumulatedAmortizationMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable" xlink:to="IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsOtherThanGoodwillBalance" xlink:href="simecb-20211231.xsd#simecb_IntangibleAssetsOtherThanGoodwillBalance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems" xlink:to="IntangibleAssetsOtherThanGoodwillBalance" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedPeriodStartLabel"/>
    <loc xlink:type="locator" xlink:label="AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:href="simecb-20211231.xsd#simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems" xlink:to="AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CancellationsAmount" xlink:href="simecb-20211231.xsd#simecb_CancellationsAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems" xlink:to="CancellationsAmount" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsOtherThanGoodwillBalance_0" xlink:href="simecb-20211231.xsd#simecb_IntangibleAssetsOtherThanGoodwillBalance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems" xlink:to="IntangibleAssetsOtherThanGoodwillBalance_0" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofaccountspayabletradeandotheraccruedliabilitiesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherPayablesToTradeSuppliers"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract" xlink:to="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OtherAccruedLiabilities" xlink:href="simecb-20211231.xsd#simecb_OtherAccruedLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract" xlink:to="OtherAccruedLiabilities" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalAccountsPayableTradeAndOtherAccruedLiabilities" xlink:href="simecb-20211231.xsd#simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract" xlink:to="TotalAccountsPayableTradeAndOtherAccruedLiabilities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofmainactuarialhypothesisusedintheactuarialcomputationsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ActuarialAssumptionOfDiscountRates"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSra0v1v3kFWrn3fdXgqxw5lYGpcVqDocIV9SS9Qu9iWktRDD/RmNbs5Mj/Qju/DKbACNBFlxmDWdRfu5XzXIFPwlkDppf/gPEG1+cYa31fp0LxXEXMErnS2yybKyGAJXA4V4KB6QTRG8/BUAGC3DoXdmxBlfZG0kT9959mYD9Dgnvg7V6p5VhmPipDLt5Iu/CYdxGejWe9K1hZ4o1b3MUn4t] CSR-->
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRates" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxRateEffectFromChangeInTaxRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TaxRateEffectFromChangeInTaxRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract" xlink:to="ifrs-full_TaxRateEffectFromChangeInTaxRate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfEmployeeBenefitsLiabilityAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfEmployeeBenefitsLiabilityAbstract"/>
    <loc xlink:type="locator" xlink:label="EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable"/>
    <loc xlink:type="locator" xlink:label="EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmployeeBenefitsLiabilityAbstract" xlink:to="EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="EmployeeBenefitsLiabilityMember" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsLiabilityMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="EmployeeBenefitsLiabilityMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable" xlink:to="ifrs-full_DefinedBenefitPlansAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="RetirementBenefitsMember" xlink:href="simecb-20211231.xsd#simecb_RetirementBenefitsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="RetirementBenefitsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TerminationBenefitsMember" xlink:href="simecb-20211231.xsd#simecb_TerminationBenefitsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="TerminationBenefitsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable" xlink:to="EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems" order="3.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems" xlink:to="ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PlusNonVestedBenefitsObligation" xlink:href="simecb-20211231.xsd#simecb_PlusNonVestedBenefitsObligation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems" xlink:to="PlusNonVestedBenefitsObligation" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitObligationAtPresentValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LiabilityAssetOfDefinedBenefitPlans"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems" xlink:to="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract"/>
    <loc xlink:type="locator" xlink:label="EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable"/>
    <loc xlink:type="locator" xlink:label="EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract" xlink:to="EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="NetCostMember" xlink:href="simecb-20211231.xsd#simecb_NetCostMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="NetCostMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable" xlink:to="ifrs-full_DefinedBenefitPlansAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="RetirementBenefitsMember" xlink:href="simecb-20211231.xsd#simecb_RetirementBenefitsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="RetirementBenefitsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TerminationBenefitsMember" xlink:href="simecb-20211231.xsd#simecb_TerminationBenefitsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="TerminationBenefitsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable" xlink:to="EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems" order="3.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentServiceCostDefinedBenefitPlans" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentServiceCostDefinedBenefitPlans"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems" xlink:to="ifrs-full_CurrentServiceCostDefinedBenefitPlans" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems" xlink:to="ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastServiceCostDefinedBenefitPlans" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PastServiceCostDefinedBenefitPlans"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems" xlink:to="ifrs-full_PastServiceCostDefinedBenefitPlans" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NetCostForThePeriod" xlink:href="simecb-20211231.xsd#simecb_NetCostForThePeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems" xlink:to="NetCostForThePeriod" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ValueAbstract" xlink:href="simecb-20211231.xsd#simecb_ValueAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract" xlink:to="ValueAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DefinedBenefitObligationAtPresentValues" xlink:href="simecb-20211231.xsd#simecb_DefinedBenefitObligationAtPresentValues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ValueAbstract" xlink:to="DefinedBenefitObligationAtPresentValues" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ValueAbstract" xlink:to="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ValueAbstract" xlink:to="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestRevenueExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestRevenueExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ValueAbstract" xlink:to="ifrs-full_InterestRevenueExpense" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DefinedBenefitsCosts" xlink:href="simecb-20211231.xsd#simecb_DefinedBenefitsCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ValueAbstract" xlink:to="DefinedBenefitsCosts" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ValueAbstract" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DefinedBenefitObligationAtPresentValues_0" xlink:href="simecb-20211231.xsd#simecb_DefinedBenefitObligationAtPresentValues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ValueAbstract" xlink:to="DefinedBenefitObligationAtPresentValues_0" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="InitialProfitandLossEmployeeBenefits" xlink:href="simecb-20211231.xsd#simecb_InitialProfitandLossEmployeeBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ValueAbstract" xlink:to="InitialProfitandLossEmployeeBenefits" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NetCostsForThePeriod" xlink:href="simecb-20211231.xsd#simecb_NetCostsForThePeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ValueAbstract" xlink:to="NetCostsForThePeriod" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PaidBenefits" xlink:href="simecb-20211231.xsd#simecb_PaidBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ValueAbstract" xlink:to="PaidBenefits" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ValueAbstract" xlink:to="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FinaIProfitandLossEmployeeBenefits" xlink:href="simecb-20211231.xsd#simecb_FinaIProfitandLossEmployeeBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ValueAbstract" xlink:to="FinaIProfitandLossEmployeeBenefits" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DefinedBenefitsObligationsDBO" xlink:href="simecb-20211231.xsd#simecb_DefinedBenefitsObligationsDBO"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ValueAbstract" xlink:to="DefinedBenefitsObligationsDBO" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofincometaxchargedcreditedTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfIncomeTaxChargedCreditedAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfIncomeTaxChargedCreditedAbstract"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxChargedCreditedAbstract" xlink:to="IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CountryOfDomicileMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CountryOfDomicileMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_CountryOfDomicileMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ForeignCountriesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ForeignCountriesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_ForeignCountriesMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable" xlink:to="IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofincometaxexpensebenefitTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfIncomeTaxExpenseBenefitAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract"/>
    <loc xlink:type="locator" xlink:label="ExpectedBenefitTaxExpense" xlink:href="simecb-20211231.xsd#simecb_ExpectedBenefitTaxExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxExpenseBenefitAbstract" xlink:to="ExpectedBenefitTaxExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInInflationEffectsNet" xlink:href="simecb-20211231.xsd#simecb_IncreaseDecreaseInInflationEffectsNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxExpenseBenefitAbstract" xlink:to="IncreaseDecreaseInInflationEffectsNet" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxEffectFromChangeInTaxRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TaxEffectFromChangeInTaxRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxExpenseBenefitAbstract" xlink:to="ifrs-full_TaxEffectFromChangeInTaxRate" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" xlink:href="simecb-20211231.xsd#simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxExpenseBenefitAbstract" xlink:to="BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxExpenseBenefitAbstract" xlink:to="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:to="IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ApplicableTaxRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ApplicableTaxRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxExpenseBenefitAbstract" xlink:to="ifrs-full_ApplicableTaxRate" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfTaxLossesPendingOfAmortizeAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfTaxLossesPendingOfAmortizeAbstract"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTaxLossesPendingOfAmortizeAbstract" xlink:to="IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="OriginDateOneMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="OriginDateOneMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateTwoMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateTwoMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="OriginDateTwoMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateThreeMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateThreeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="OriginDateThreeMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateFourMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateFourMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="OriginDateFourMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateFiveMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateFiveMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="OriginDateFiveMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateSixMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateSixMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="OriginDateSixMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateSevenMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateSevenMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="OriginDateSevenMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateEightMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateEightMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="OriginDateEightMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OriginDateNineMember" xlink:href="simecb-20211231.xsd#simecb_OriginDateNineMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="OriginDateNineMember" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable" xlink:to="IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="OriginDate" xlink:href="simecb-20211231.xsd#simecb_OriginDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems" xlink:to="OriginDate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems" xlink:to="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TaxLossesAvailable" xlink:href="simecb-20211231.xsd#simecb_TaxLossesAvailable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems" xlink:to="TaxLossesAvailable" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfDeferredIncomeTaxLiabilityAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfDeferredIncomeTaxLiabilityAbstract"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredIncomeTaxLiabilityAbstract" xlink:to="IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AllowanceForCreditLossesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AllowanceForCreditLossesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_AllowanceForCreditLossesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdvancesFromCustomersMember" xlink:href="simecb-20211231.xsd#simecb_AdvancesFromCustomersMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="AdvancesFromCustomersMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherPropertyPlantAndEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_OtherPropertyPlantAndEquipmentMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsFromGrupoSanMember" xlink:href="simecb-20211231.xsd#simecb_IntangibleAssetsFromGrupoSanMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="IntangibleAssetsFromGrupoSanMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MiscellaneousOtherProvisionsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_MiscellaneousOtherProvisionsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_MiscellaneousOtherProvisionsMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PrepaidExpensesMember" xlink:href="simecb-20211231.xsd#simecb_PrepaidExpensesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="PrepaidExpensesMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable" xlink:to="IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="DeferredTaxAssetGross" xlink:href="simecb-20211231.xsd#simecb_DeferredTaxAssetGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems" xlink:to="DeferredTaxAssetGross" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxAssetGross" xlink:to="ifrs-full_DeferredTaxAssets" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredTaxLiabilityGross" xlink:href="simecb-20211231.xsd#simecb_DeferredTaxLiabilityGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems" xlink:to="DeferredTaxLiabilityGross" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems" xlink:to="ifrs-full_DeferredTaxLiabilities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetDeferredTaxLiabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NetDeferredTaxLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems" xlink:to="ifrs-full_NetDeferredTaxLiabilities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofcommonstockTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfCommonStockAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfCommonStockAbstract"/>
    <loc xlink:type="locator" xlink:label="FixedCapitalShares" xlink:href="simecb-20211231.xsd#simecb_FixedCapitalShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCommonStockAbstract" xlink:to="FixedCapitalShares" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FixedCapitalAmount" xlink:href="simecb-20211231.xsd#simecb_FixedCapitalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCommonStockAbstract" xlink:to="FixedCapitalAmount" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="VariableCapitalShares" xlink:href="simecb-20211231.xsd#simecb_VariableCapitalShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCommonStockAbstract" xlink:to="VariableCapitalShares" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="VariableCapitalAmount" xlink:href="simecb-20211231.xsd#simecb_VariableCapitalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCommonStockAbstract" xlink:to="VariableCapitalAmount" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalShares" xlink:href="simecb-20211231.xsd#simecb_ShareCapitalShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCommonStockAbstract" xlink:to="ShareCapitalShares" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalAmount" xlink:href="simecb-20211231.xsd#simecb_ShareCapitalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCommonStockAbstract" xlink:to="ShareCapitalAmount" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EffectOfRestatementAmount" xlink:href="simecb-20211231.xsd#simecb_EffectOfRestatementAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCommonStockAbstract" xlink:to="EffectOfRestatementAmount" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesAuthorised" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NumberOfSharesAuthorised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCommonStockAbstract" xlink:to="ifrs-full_NumberOfSharesAuthorised" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesAmount" xlink:href="simecb-20211231.xsd#simecb_SharesAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCommonStockAbstract" xlink:to="SharesAmount" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofreconciliationofthenumberofsharesoutstandingTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesOutstanding" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NumberOfSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract" xlink:to="ifrs-full_NumberOfSharesOutstanding" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract" xlink:to="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesOutstanding_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NumberOfSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract" xlink:to="ifrs-full_NumberOfSharesOutstanding_0" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofcontrollingandnoncontrollinginterestTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfControllingAndNonControllingInterestAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfControllingAndNonControllingInterestAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncontrollingInterests"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfControllingAndNonControllingInterestAbstract" xlink:to="ifrs-full_NoncontrollingInterests" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests_0" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncontrollingInterests"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfControllingAndNonControllingInterestAbstract" xlink:to="ifrs-full_NoncontrollingInterests_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossAttributableToNoncontrollingInterests"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfControllingAndNonControllingInterestAbstract" xlink:to="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareOfTranslationEffectsOfForeignSubsidiaries" xlink:href="simecb-20211231.xsd#simecb_ShareOfTranslationEffectsOfForeignSubsidiaries"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfControllingAndNonControllingInterestAbstract" xlink:to="ShareOfTranslationEffectsOfForeignSubsidiaries" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleoftransactionswithrelatedpartiesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfTransactionsWithRelatedPartiesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfTransactionsWithRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="HoldingCompanyAbstract" xlink:href="simecb-20211231.xsd#simecb_HoldingCompanyAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTransactionsWithRelatedPartiesAbstract" xlink:to="HoldingCompanyAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="HoldingCompanyAbstract" xlink:to="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ManagementStaffAbstract" xlink:href="simecb-20211231.xsd#simecb_ManagementStaffAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTransactionsWithRelatedPartiesAbstract" xlink:to="ManagementStaffAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdministrativeServicesExpenditures" xlink:href="simecb-20211231.xsd#simecb_AdministrativeServicesExpenditures"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ManagementStaffAbstract" xlink:to="AdministrativeServicesExpenditures" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OtherRelatedPartiesAbstract" xlink:href="simecb-20211231.xsd#simecb_OtherRelatedPartiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTransactionsWithRelatedPartiesAbstract" xlink:to="OtherRelatedPartiesAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRelatedPartiesAbstract" xlink:to="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchasesOfGoodsRelatedPartyTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRelatedPartiesAbstract" xlink:to="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRelatedPartiesAbstract" xlink:to="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable" xlink:href="simecb-20211231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"/>
    <loc xlink:type="locator" xlink:label="TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems" xlink:href="simecb-20211231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract" xlink:to="TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="IndustriasChSabdecvTwoMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasChSabdecvTwoMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="IndustriasChSabdecvTwoMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CaLaminadoraVistaHermosaSadecvMember" xlink:href="simecb-20211231.xsd#simecb_CaLaminadoraVistaHermosaSadecvMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="CaLaminadoraVistaHermosaSadecvMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperadoraCompaaMexicanaDeTubosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="OperadoraCompaaMexicanaDeTubosSADeCVMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CiaTubosYPerfilesMonterreySadecvMember" xlink:href="simecb-20211231.xsd#simecb_CiaTubosYPerfilesMonterreySadecvMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="CiaTubosYPerfilesMonterreySadecvMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperadoraPerfilesSigosaSadecvMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraPerfilesSigosaSadecvMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="OperadoraPerfilesSigosaSadecvMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperadoraConstrualcoSadecvMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraConstrualcoSadecvMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="OperadoraConstrualcoSadecvMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AcerosYLaminadosSigosaSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_AcerosYLaminadosSigosaSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="AcerosYLaminadosSigosaSADeCVMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ArrendadoraNorteDeMatamorosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_ArrendadoraNorteDeMatamorosSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ArrendadoraNorteDeMatamorosSADeCVMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperadoraIndustrialdeHerramientasSadecvMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraIndustrialdeHerramientasSadecvMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="OperadoraIndustrialdeHerramientasSadecvMember" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="JoistDelGolfoSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_JoistDelGolfoSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="JoistDelGolfoSADeCVMember" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FerrovisaSAinDollarsMember" xlink:href="simecb-20211231.xsd#simecb_FerrovisaSAinDollarsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="FerrovisaSAinDollarsMember" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SigosaAcerosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_SigosaAcerosSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="SigosaAcerosSADeCVMember" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SiderrgicosDelGolfoSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_SiderrgicosDelGolfoSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="SiderrgicosDelGolfoSADeCVMember" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PerfilesComercialesSigosaSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_PerfilesComercialesSigosaSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="PerfilesComercialesSigosaSADeCVMember" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PytsaIndustrialDeMexicoSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_PytsaIndustrialDeMexicoSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="PytsaIndustrialDeMexicoSADeCVMember" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AcerosyLaminadosSigosaSadecvMember" xlink:href="simecb-20211231.xsd#simecb_AcerosyLaminadosSigosaSadecvMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="AcerosyLaminadosSigosaSadecvMember" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OthersMember" xlink:href="simecb-20211231.xsd#simecb_OthersMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="OthersMember" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IndustriasCHSABDeCVMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasCHSABDeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="IndustriasCHSABDeCVMember" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IndustriasCHSABDeCVinDollarsMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasCHSABDeCVinDollarsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="IndustriasCHSABDeCVinDollarsMember" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PerfilesComercialesSigosaSADeCVinDollarsMember" xlink:href="simecb-20211231.xsd#simecb_PerfilesComercialesSigosaSADeCVinDollarsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="PerfilesComercialesSigosaSADeCVinDollarsMember" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IndustriasChSabdecvOneMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasChSabdecvOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="IndustriasChSabdecvOneMember" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PerfilesComecialesSigosaSadecvMember" xlink:href="simecb-20211231.xsd#simecb_PerfilesComecialesSigosaSadecvMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="PerfilesComecialesSigosaSadecvMember" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="HoldingProtelSadecvMember" xlink:href="simecb-20211231.xsd#simecb_HoldingProtelSadecvMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="HoldingProtelSadecvMember" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CompaiaLaminadoraVistaHermosaSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_CompaiaLaminadoraVistaHermosaSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="CompaiaLaminadoraVistaHermosaSADeCVMember" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperadoraPytsaIndustrialSadecvMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraPytsaIndustrialSadecvMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="OperadoraPytsaIndustrialSadecvMember" order="25.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ComercializadoraSIGOSASadecvMember" xlink:href="simecb-20211231.xsd#simecb_ComercializadoraSIGOSASadecvMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ComercializadoraSIGOSASadecvMember" order="26.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CompaiaManufactureraDeTubosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_CompaiaManufactureraDeTubosSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="CompaiaManufactureraDeTubosSADeCVMember" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperadoraCompaiaMexicanaDeTubosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="OperadoraCompaiaMexicanaDeTubosSADeCVMember" order="28.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CaMexicanaDePerfilesYTubosSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_CaMexicanaDePerfilesYTubosSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="CaMexicanaDePerfilesYTubosSADeCVMember" order="29.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IndustriasProcarsaSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasProcarsaSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="IndustriasProcarsaSADeCVMember" order="30.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FerrovisaSADeCVMember" xlink:href="simecb-20211231.xsd#simecb_FerrovisaSADeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="FerrovisaSADeCVMember" order="31.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable" xlink:to="TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="ShortTermAbstract" xlink:href="simecb-20211231.xsd#simecb_ShortTermAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems" xlink:to="ShortTermAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccountsReceivableAbstract" xlink:href="simecb-20211231.xsd#simecb_AccountsReceivableAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShortTermAbstract" xlink:to="AccountsReceivableAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalShortTerm" xlink:href="simecb-20211231.xsd#simecb_TotalShortTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AccountsReceivableAbstract" xlink:to="TotalShortTerm" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LongTermAbstract" xlink:href="simecb-20211231.xsd#simecb_LongTermAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems" xlink:to="LongTermAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccountsReceivableAbstract0" xlink:href="simecb-20211231.xsd#simecb_AccountsReceivableAbstract0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermAbstract" xlink:to="AccountsReceivableAbstract0" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermDeposits" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LongtermDeposits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AccountsReceivableAbstract0" xlink:to="ifrs-full_LongtermDeposits" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LoansToRelatedPartiesAbstract" xlink:href="simecb-20211231.xsd#simecb_LoansToRelatedPartiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems" xlink:to="LoansToRelatedPartiesAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalLoansToRelatedPartiesinDollars" xlink:href="simecb-20211231.xsd#simecb_TotalLoansToRelatedPartiesinDollars"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoansToRelatedPartiesAbstract" xlink:to="TotalLoansToRelatedPartiesinDollars" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalLongterm" xlink:href="simecb-20211231.xsd#simecb_TotalLongterm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LoansToRelatedPartiesAbstract" xlink:to="TotalLongterm" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccountsPayableAbstract" xlink:href="simecb-20211231.xsd#simecb_AccountsPayableAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems" xlink:to="AccountsPayableAbstract" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AccountsPayableAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfCostOfSalesAndAdministrationExpensesAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfCostOfSalesAndAdministrationExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable" xlink:href="simecb-20211231.xsd#simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable"/>
    <loc xlink:type="locator" xlink:label="CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems" xlink:href="simecb-20211231.xsd#simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCostOfSalesAndAdministrationExpensesAbstract" xlink:to="CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProductsAndServicesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable" xlink:to="ifrs-full_ProductsAndServicesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProductsAndServicesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="RawMaterialsAndConsumablesMember" xlink:href="simecb-20211231.xsd#simecb_RawMaterialsAndConsumablesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="RawMaterialsAndConsumablesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ElectricalEnergyMember" xlink:href="simecb-20211231.xsd#simecb_ElectricalEnergyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ElectricalEnergyMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FerroalloysMember" xlink:href="simecb-20211231.xsd#simecb_FerroalloysMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="FerroalloysMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RefractoriesMember" xlink:href="simecb-20211231.xsd#simecb_RefractoriesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="RefractoriesMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OxygenMember" xlink:href="simecb-20211231.xsd#simecb_OxygenMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="OxygenMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ElectrodesMember" xlink:href="simecb-20211231.xsd#simecb_ElectrodesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ElectrodesMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GasAndFuelsMember" xlink:href="simecb-20211231.xsd#simecb_GasAndFuelsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="GasAndFuelsMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LaborMember" xlink:href="simecb-20211231.xsd#simecb_LaborMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="LaborMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperationMaterialsMember" xlink:href="simecb-20211231.xsd#simecb_OperationMaterialsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="OperationMaterialsMember" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DepreciationAndAmortizationMember" xlink:href="simecb-20211231.xsd#simecb_DepreciationAndAmortizationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="DepreciationAndAmortizationMember" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="MaintenancesMember" xlink:href="simecb-20211231.xsd#simecb_MaintenancesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="MaintenancesMember" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OtherExpensesMember" xlink:href="simecb-20211231.xsd#simecb_OtherExpensesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="OtherExpensesMember" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable" xlink:to="CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="CostOfSalesAndExpenses" xlink:href="simecb-20211231.xsd#simecb_CostOfSalesAndExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems" xlink:to="CostOfSalesAndExpenses" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CostOfSalesAdministrativeExpenses" xlink:href="simecb-20211231.xsd#simecb_CostOfSalesAdministrativeExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems" xlink:to="CostOfSalesAdministrativeExpenses" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdministrativeExpensesinDollars" xlink:href="simecb-20211231.xsd#simecb_AdministrativeExpensesinDollars"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems" xlink:to="AdministrativeExpensesinDollars" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CostOfSalesAdministrativeExpensesinDollars" xlink:href="simecb-20211231.xsd#simecb_CostOfSalesAdministrativeExpensesinDollars"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems" xlink:to="CostOfSalesAdministrativeExpensesinDollars" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfOtherIncomeExpensesNetAbstract"/>
    <loc xlink:type="locator" xlink:label="CancellationOfBalances" xlink:href="simecb-20211231.xsd#simecb_CancellationOfBalances"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="CancellationOfBalances" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LandTreatments" xlink:href="simecb-20211231.xsd#simecb_LandTreatments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CancellationOfBalances" xlink:to="LandTreatments" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AttorneysFees" xlink:href="simecb-20211231.xsd#simecb_AttorneysFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="AttorneysFees" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherExpenseByFunction" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherExpenseByFunction"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_OtherExpenseByFunction" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SaleOfScrap" xlink:href="simecb-20211231.xsd#simecb_SaleOfScrap"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="SaleOfScrap" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="RecoveryOfLosses" xlink:href="simecb-20211231.xsd#simecb_RecoveryOfLosses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="RecoveryOfLosses" order="5.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="BrazilTaxBenefits" xlink:href="simecb-20211231.xsd#simecb_BrazilTaxBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="BrazilTaxBenefits" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="UpdateOfBalancesInFavorInTaxes" xlink:href="simecb-20211231.xsd#simecb_UpdateOfBalancesInFavorInTaxes"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="UpdateOfBalancesInFavorInTaxes" order="7.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="AgreementsWithClients" xlink:href="simecb-20211231.xsd#simecb_AgreementsWithClients"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="AgreementsWithClients" order="8.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIncome" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="ifrs-full_OtherIncome" order="9.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="OtherIncomeNet" xlink:href="simecb-20211231.xsd#simecb_OtherIncomeNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="OtherIncomeNet" order="10.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="OtherIncomeAndOtherExpensesNet" xlink:href="simecb-20211231.xsd#simecb_OtherIncomeAndOtherExpensesNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeExpensesNetAbstract" xlink:to="OtherIncomeAndOtherExpensesNet" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofbookvalueofthemonetaryassetsandmonetaryliabilitiesdenominatedinforeigncurrencyTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract"/>
    <loc xlink:type="locator" xlink:label="ShortTermAsset" xlink:href="simecb-20211231.xsd#simecb_ShortTermAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract" xlink:to="ShortTermAsset" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShortTermsLiabilities" xlink:href="simecb-20211231.xsd#simecb_ShortTermsLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract" xlink:to="ShortTermsLiabilities" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShortTermsLiabilities" xlink:to="ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShortTermsLiabilities" xlink:to="ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofadditionalbanklinesofcreditthatthecompanyhasatitsdisposaltoreduceliquidityriskTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskAbstract"/>
    <loc xlink:type="locator" xlink:label="BankLoansCreditLinesAbstract" xlink:href="simecb-20211231.xsd#simecb_BankLoansCreditLinesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskAbstract" xlink:to="BankLoansCreditLinesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DrawnBalances" xlink:href="simecb-20211231.xsd#simecb_DrawnBalances"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansCreditLinesAbstract" xlink:to="DrawnBalances" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="UndrawnBalances" xlink:href="simecb-20211231.xsd#simecb_UndrawnBalances"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansCreditLinesAbstract" xlink:to="UndrawnBalances" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CreditExposure" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CreditExposure"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansCreditLinesAbstract" xlink:to="ifrs-full_CreditExposure" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfFinancialInformationBySegmentsAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfFinancialInformationBySegmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable"/>
    <loc xlink:type="locator" xlink:label="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFinancialInformationBySegmentsAbstract" xlink:to="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="country_MX" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_MX"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="country_MX" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="country_US" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_US"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="country_US" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="country_BR" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_BR"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="country_BR" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EliminationsBetweenSegmentsMember" xlink:href="simecb-20211231.xsd#simecb_EliminationsBetweenSegmentsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="EliminationsBetweenSegmentsMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable" xlink:to="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherRevenue" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherRevenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_OtherRevenue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CostOfSales"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_CostOfSales" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossProfit" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GrossProfit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_GrossProfit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdministrativeExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdministrativeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_AdministrativeExpense" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/>
    <loc xlink:type="locator" xlink:label="OtherIncomeexpensesNet" xlink:href="simecb-20211231.xsd#simecb_OtherIncomeexpensesNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="OtherIncomeexpensesNet" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InterestIncome" xlink:href="simecb-20211231.xsd#simecb_InterestIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="InterestIncome" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InterestExpenses" xlink:href="simecb-20211231.xsd#simecb_InterestExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="InterestExpenses" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_ProfitLossBeforeTax" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NetIncomelossForTheYear" xlink:href="simecb-20211231.xsd#simecb_NetIncomelossForTheYear"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="NetIncomelossForTheYear" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Assets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_Assets" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Liabilities" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Liabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_Liabilities" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems" xlink:to="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofinformationonproductsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfInformationOnProductsAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfInformationOnProductsAbstract"/>
    <loc xlink:type="locator" xlink:label="FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable"/>
    <loc xlink:type="locator" xlink:label="FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfInformationOnProductsAbstract" xlink:to="FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProductsAndServicesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable" xlink:to="ifrs-full_ProductsAndServicesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProductsAndServicesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="LightStructuralMember" xlink:href="simecb-20211231.xsd#simecb_LightStructuralMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="LightStructuralMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="StructuralMember" xlink:href="simecb-20211231.xsd#simecb_StructuralMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="StructuralMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BarsMember" xlink:href="simecb-20211231.xsd#simecb_BarsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="BarsMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RebarMember" xlink:href="simecb-20211231.xsd#simecb_RebarMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="RebarMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FlatRebarMember" xlink:href="simecb-20211231.xsd#simecb_FlatRebarMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="FlatRebarMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="HotRolledBarsMember" xlink:href="simecb-20211231.xsd#simecb_HotRolledBarsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="HotRolledBarsMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ColdDrawnBarsMember" xlink:href="simecb-20211231.xsd#simecb_ColdDrawnBarsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ColdDrawnBarsMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OthersMember" xlink:href="simecb-20211231.xsd#simecb_OthersMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="OthersMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable" xlink:to="FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromSaleOfGoods" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RevenueFromSaleOfGoods"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems" xlink:to="ifrs-full_RevenueFromSaleOfGoods" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfInformationAboutGeographicalAreasAbstract" xlink:href="simecb-20211231.xsd#simecb_ScheduleOfInformationAboutGeographicalAreasAbstract"/>
    <loc xlink:type="locator" xlink:label="FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable"/>
    <loc xlink:type="locator" xlink:label="FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems" xlink:href="simecb-20211231.xsd#simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfInformationAboutGeographicalAreasAbstract" xlink:to="FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="country_MX" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_MX"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="country_MX" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="country_US" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_US"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="country_US" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="country_BR" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_BR"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="country_BR" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="country_CA" xlink:href="https://xbrl.sec.gov/country/2021/country-2021.xsd#country_CA"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="country_CA" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_LatinAmericaMember" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_LatinAmericaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="srt_LatinAmericaMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OtherEuropeAndAsiaMember" xlink:href="simecb-20211231.xsd#simecb_OtherEuropeAndAsiaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="OtherEuropeAndAsiaMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable" xlink:to="FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="RevenueProducts" xlink:href="simecb-20211231.xsd#simecb_RevenueProducts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems" xlink:to="RevenueProducts" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/NatureofBusinessDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfNatureOfBusinessExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract"/>
    <loc xlink:type="locator" xlink:label="StockExchangeTerm" xlink:href="simecb-20211231.xsd#simecb_StockExchangeTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfNatureOfBusinessExplanatoryAbstract" xlink:to="StockExchangeTerm" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/SignificantEventsDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityInterestsOfAcquirer" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityInterestsOfAcquirer"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract" xlink:to="ifrs-full_EquityInterestsOfAcquirer" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYetDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsInterestRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BorrowingsInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract" xlink:to="ifrs-full_BorrowingsInterestRate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract" xlink:to="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForSubsidiariesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_EntitysTotalForSubsidiariesMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" xlink:href="simecb-20211231.xsd#simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" xlink:to="ifrs-full_RangeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangesMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BottomOfRangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_BottomOfRangeMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TopOfRangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_TopOfRangeMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable" xlink:to="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" order="3.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProportionOfOwnershipInterestInSubsidiary"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CokeInventory" xlink:href="simecb-20211231.xsd#simecb_CokeInventory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" xlink:to="CokeInventory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CokeInventoryValue" xlink:href="simecb-20211231.xsd#simecb_CokeInventoryValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" xlink:to="CokeInventoryValue" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AveragePriceOfCokePerMetricTons" xlink:href="simecb-20211231.xsd#simecb_AveragePriceOfCokePerMetricTons"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" xlink:to="AveragePriceOfCokePerMetricTons" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" xlink:href="simecb-20211231.xsd#simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems" xlink:to="PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/TradeReceivablesNetDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="TradeReceviablesPercentage" xlink:href="simecb-20211231.xsd#simecb_TradeReceviablesPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfTradeAndOtherReceivablesTextBlockAbstract" xlink:to="TradeReceviablesPercentage" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/InventoriesDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfInventoriesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfInventoriesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="CokeInventoryAmount" xlink:href="simecb-20211231.xsd#simecb_CokeInventoryAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfInventoriesTextBlockAbstract" xlink:to="CokeInventoryAmount" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="PropertyPlantandEquipmentDetailsTable" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsTable"/>
    <loc xlink:type="locator" xlink:label="PropertyPlantandEquipmentDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_PropertyPlantandEquipmentDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract" xlink:to="PropertyPlantandEquipmentDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="LorainOhioFacilityMember" xlink:href="simecb-20211231.xsd#simecb_LorainOhioFacilityMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="LorainOhioFacilityMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_CurrencyAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_CurrencyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsTable" xlink:to="srt_CurrencyAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_AllCurrenciesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CurrencyAxis" xlink:to="currency_AllCurrenciesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="USDMember" xlink:href="simecb-20211231.xsd#simecb_USDMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CurrencyAxis" xlink:to="USDMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsTable" xlink:to="PropertyPlantandEquipmentDetailsLineItems" order="3.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DepreciationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsLineItems" xlink:to="ifrs-full_DepreciationExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ElectricArcFurnaceAndAuxiliarFacilitiesExpenses" xlink:href="simecb-20211231.xsd#simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsLineItems" xlink:to="ElectricArcFurnaceAndAuxiliarFacilitiesExpenses" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LaborAndCapitalizedIndirectExpenses" xlink:href="simecb-20211231.xsd#simecb_LaborAndCapitalizedIndirectExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsLineItems" xlink:to="LaborAndCapitalizedIndirectExpenses" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConstructionInProgress" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ConstructionInProgress"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsLineItems" xlink:to="ifrs-full_ConstructionInProgress" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantandEquipmentDetailsLineItems" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfIntangibleAssetsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfIntangibleAssetsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="IntangibleandOtherLongTermAssetsDetailsTable" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="IntangibleandOtherLongTermAssetsDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_IntangibleandOtherLongTermAssetsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfIntangibleAssetsTextBlockAbstract" xlink:to="IntangibleandOtherLongTermAssetsDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsTable" xlink:to="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwillMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsAndGoodwillMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:to="ifrs-full_IntangibleAssetsAndGoodwillMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="San42TrademarkMember" xlink:href="simecb-20211231.xsd#simecb_San42TrademarkMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:to="San42TrademarkMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GoodwillMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GoodwillMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:to="ifrs-full_GoodwillMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsTable" xlink:to="IntangibleandOtherLongTermAssetsDetailsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsLineItems" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsLineItems" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleandOtherLongTermAssetsDetailsLineItems" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ShortTermDebtDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfBorrowingsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfBorrowingsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ShortTermDebtDetailsTable" xlink:href="simecb-20211231.xsd#simecb_ShortTermDebtDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ShortTermDebtDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_ShortTermDebtDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfBorrowingsTextBlockAbstract" xlink:to="ShortTermDebtDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BorrowingsByNameAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShortTermDebtDetailsTable" xlink:to="ifrs-full_BorrowingsByNameAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BorrowingsByNameMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="MediumTermNotesOfSimecMember" xlink:href="simecb-20211231.xsd#simecb_MediumTermNotesOfSimecMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="MediumTermNotesOfSimecMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_CurrencyAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_CurrencyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShortTermDebtDetailsTable" xlink:to="srt_CurrencyAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_AllCurrenciesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CurrencyAxis" xlink:to="currency_AllCurrenciesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="USDMember" xlink:href="simecb-20211231.xsd#simecb_USDMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CurrencyAxis" xlink:to="USDMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShortTermDebtDetailsTable" xlink:to="ShortTermDebtDetailsLineItems" order="3.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsInterestRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BorrowingsInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShortTermDebtDetailsLineItems" xlink:to="ifrs-full_BorrowingsInterestRate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="PrincipalAmountOutstanding" xlink:href="simecb-20211231.xsd#simecb_PrincipalAmountOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShortTermDebtDetailsLineItems" xlink:to="PrincipalAmountOutstanding" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/EmployeeBenefitsDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="EmployeeBenefitsDetailsTable" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="EmployeeBenefitsDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_EmployeeBenefitsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfEmployeeBenefitsTextBlockAbstract" xlink:to="EmployeeBenefitsDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsTable" xlink:to="ifrs-full_DefinedBenefitPlansAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DefinedBenefitPlansMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DefinedBenefitPlansMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="RepublicEmployeesMember" xlink:href="simecb-20211231.xsd#simecb_RepublicEmployeesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="RepublicEmployeesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="VEBABenefitTrustMember" xlink:href="simecb-20211231.xsd#simecb_VEBABenefitTrustMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="VEBABenefitTrustMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RepublicMember" xlink:href="simecb-20211231.xsd#simecb_RepublicMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="RepublicMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FourZeroOneKPlansMember" xlink:href="simecb-20211231.xsd#simecb_FourZeroOneKPlansMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="FourZeroOneKPlansMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsTable" xlink:to="EmployeeBenefitsDetailsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="PercentageOfCollectiveBargainingAgreements" xlink:href="simecb-20211231.xsd#simecb_PercentageOfCollectiveBargainingAgreements"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsLineItems" xlink:to="PercentageOfCollectiveBargainingAgreements" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageShareOfEmployersProfits" xlink:href="simecb-20211231.xsd#simecb_PercentageShareOfEmployersProfits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsLineItems" xlink:to="PercentageShareOfEmployersProfits" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EmployeeProfitSharingAmount" xlink:href="simecb-20211231.xsd#simecb_EmployeeProfitSharingAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsLineItems" xlink:to="EmployeeProfitSharingAmount" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredContributionPlanPercentage" xlink:href="simecb-20211231.xsd#simecb_DeferredContributionPlanPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsLineItems" xlink:to="DeferredContributionPlanPercentage" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsLineItems" xlink:to="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsLineItems" xlink:to="ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsLineItems" xlink:to="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsLineItems" xlink:to="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FixedAmountsPerHourForEachCoveredEmployees" xlink:href="simecb-20211231.xsd#simecb_FixedAmountsPerHourForEachCoveredEmployees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsLineItems" xlink:to="FixedAmountsPerHourForEachCoveredEmployees" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ContributionVestedPercentage" xlink:href="simecb-20211231.xsd#simecb_ContributionVestedPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsLineItems" xlink:to="ContributionVestedPercentage" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageMatchingContributionForFirstFivePercentage" xlink:href="simecb-20211231.xsd#simecb_PercentageMatchingContributionForFirstFivePercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsLineItems" xlink:to="PercentageMatchingContributionForFirstFivePercentage" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LaborAgreementDescription" xlink:href="simecb-20211231.xsd#simecb_LaborAgreementDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsLineItems" xlink:to="LaborAgreementDescription" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BenefitsPaidOrPayable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BenefitsPaidOrPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmployeeBenefitsDetailsLineItems" xlink:to="ifrs-full_BenefitsPaidOrPayable" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/IncomeTaxesDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfIncomeTaxTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfIncomeTaxTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxesDetailsTable" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxesDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_IncomeTaxesDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfIncomeTaxTextBlockAbstract" xlink:to="IncomeTaxesDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeographicalAreasMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CountryOfDomicileMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CountryOfDomicileMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_CountryOfDomicileMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="RepublicMember" xlink:href="simecb-20211231.xsd#simecb_RepublicMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="RepublicMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsTable" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CompanhiaSiderurgicaDoEspiritoSantoSAMember" xlink:href="simecb-20211231.xsd#simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="CompanhiaSiderurgicaDoEspiritoSantoSAMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_CurrencyAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_CurrencyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsTable" xlink:to="srt_CurrencyAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_AllCurrenciesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CurrencyAxis" xlink:to="currency_AllCurrenciesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="currency_BRL" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_BRL"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CurrencyAxis" xlink:to="currency_BRL" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="currency_MXN" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_MXN"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CurrencyAxis" xlink:to="currency_MXN" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsTable" xlink:to="IncomeTaxesDetailsLineItems" order="4.0"/>
    <loc xlink:type="locator" xlink:label="AmountOfTaxPaymentsAndExpensesIncreaseDecrease" xlink:href="simecb-20211231.xsd#simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsLineItems" xlink:to="AmountOfTaxPaymentsAndExpensesIncreaseDecrease" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ApplicableTaxRate" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ApplicableTaxRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsLineItems" xlink:to="ifrs-full_ApplicableTaxRate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsLineItems" xlink:to="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsLineItems" xlink:to="ifrs-full_ProfitLossBeforeTax" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/StockholdersEquityDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="StockholdersEquityDetailsTable" xlink:href="simecb-20211231.xsd#simecb_StockholdersEquityDetailsTable"/>
    <loc xlink:type="locator" xlink:label="StockholdersEquityDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_StockholdersEquityDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract" xlink:to="StockholdersEquityDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityDetailsTable" xlink:to="ifrs-full_ComponentsOfEquityAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_EquityMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ClassISharesMember" xlink:href="simecb-20211231.xsd#simecb_ClassISharesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ClassISharesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ClassIISharesMember" xlink:href="simecb-20211231.xsd#simecb_ClassIISharesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ClassIISharesMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityDetailsTable" xlink:to="StockholdersEquityDetailsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="FixedCapitalShares" xlink:href="simecb-20211231.xsd#simecb_FixedCapitalShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityDetailsLineItems" xlink:to="FixedCapitalShares" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfLegalReserve" xlink:href="simecb-20211231.xsd#simecb_PercentageOfLegalReserve"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityDetailsLineItems" xlink:to="PercentageOfLegalReserve" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfNominalCapital" xlink:href="simecb-20211231.xsd#simecb_PercentageOfNominalCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityDetailsLineItems" xlink:to="PercentageOfNominalCapital" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityDetailsLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityDetailsLineItems" xlink:to="ifrs-full_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalReserve" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CapitalReserve"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityDetailsLineItems" xlink:to="ifrs-full_CapitalReserve" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TreasuryShares" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TreasuryShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityDetailsLineItems" xlink:to="ifrs-full_TreasuryShares" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfTreasuryShares" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchaseOfTreasuryShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityDetailsLineItems" xlink:to="ifrs-full_PurchaseOfTreasuryShares" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityDetailsLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DividendsPaid" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DividendsPaid"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityDetailsLineItems" xlink:to="ifrs-full_DividendsPaid" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/NonControllingInterestDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfNonControllingInterestsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfNonControllingInterestsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="NonControllingInterestDetailsTable" xlink:href="simecb-20211231.xsd#simecb_NonControllingInterestDetailsTable"/>
    <loc xlink:type="locator" xlink:label="NonControllingInterestDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_NonControllingInterestDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfNonControllingInterestsTextBlockAbstract" xlink:to="NonControllingInterestDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_OwnershipAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonControllingInterestDetailsTable" xlink:to="srt_OwnershipAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipDomain" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_OwnershipDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="GrupoSimecSABDeCVMember" xlink:href="simecb-20211231.xsd#simecb_GrupoSimecSABDeCVMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_OwnershipAxis" xlink:to="GrupoSimecSABDeCVMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonControllingInterestDetailsTable" xlink:to="NonControllingInterestDetailsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PercentageOfVotingEquityInterestsAcquired"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonControllingInterestDetailsLineItems" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfRelatedPartyTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfRelatedPartyTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="TransactionsandBalanceswithRelatedPartiesDetailsTable" xlink:href="simecb-20211231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfRelatedPartyTextBlockAbstract" xlink:to="TransactionsandBalanceswithRelatedPartiesDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="IndustriasChSabdecvMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasChSabdecvMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="IndustriasChSabdecvMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IndustriasChSabdecvOneMember" xlink:href="simecb-20211231.xsd#simecb_IndustriasChSabdecvOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="IndustriasChSabdecvOneMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PerfilesComercialesSigosaSadecvMember" xlink:href="simecb-20211231.xsd#simecb_PerfilesComercialesSigosaSadecvMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="PerfilesComercialesSigosaSadecvMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_CurrencyAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_CurrencyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesDetailsTable" xlink:to="srt_CurrencyAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain" xlink:href="https://xbrl.sec.gov/currency/2021/currency-2021.xsd#currency_AllCurrenciesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CurrencyAxis" xlink:to="currency_AllCurrenciesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="USDMember" xlink:href="simecb-20211231.xsd#simecb_USDMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CurrencyAxis" xlink:to="USDMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesDetailsTable" xlink:to="TransactionsandBalanceswithRelatedPartiesDetailsLineItems" order="3.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpenseOnBankLoansAndOverdrafts" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestExpenseOnBankLoansAndOverdrafts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_InterestExpenseOnBankLoansAndOverdrafts" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Borrowings" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Borrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_Borrowings" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPayable" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_InterestPayable" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ValueAddedTaxPayables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ValueAddedTaxPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_ValueAddedTaxPayables" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BalanceAmount" xlink:href="simecb-20211231.xsd#simecb_BalanceAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:to="BalanceAmount" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmountReceived" xlink:href="simecb-20211231.xsd#simecb_AmountReceived"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsandBalanceswithRelatedPartiesDetailsLineItems" xlink:to="AmountReceived" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/FinancialInstrumentsDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ConcentrationOfCreditRiskPercentage" xlink:href="simecb-20211231.xsd#simecb_ConcentrationOfCreditRiskPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract" xlink:to="ConcentrationOfCreditRiskPercentage" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/ContingenciesDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfContingentLiabilitiesTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfContingentLiabilitiesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ContingenciesDetailsTable" xlink:href="simecb-20211231.xsd#simecb_ContingenciesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ContingenciesDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_ContingenciesDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfContingentLiabilitiesTextBlockAbstract" xlink:to="ContingenciesDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CorrectiveActionConsentAgreementMember" xlink:href="simecb-20211231.xsd#simecb_CorrectiveActionConsentAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="CorrectiveActionConsentAgreementMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InternationalCourtOfArbitrationMember" xlink:href="simecb-20211231.xsd#simecb_InternationalCourtOfArbitrationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="InternationalCourtOfArbitrationMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesDetailsTable" xlink:to="ContingenciesDetailsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="ObligatedAmountPaidDescription" xlink:href="simecb-20211231.xsd#simecb_ObligatedAmountPaidDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesDetailsLineItems" xlink:to="ObligatedAmountPaidDescription" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DispositionOfAStackEstimatedTons" xlink:href="simecb-20211231.xsd#simecb_DispositionOfAStackEstimatedTons"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesDetailsLineItems" xlink:to="DispositionOfAStackEstimatedTons" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AttorneyGeneralTransactionDescription" xlink:href="simecb-20211231.xsd#simecb_AttorneyGeneralTransactionDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesDetailsLineItems" xlink:to="AttorneyGeneralTransactionDescription" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmountOfPenaltyPaid" xlink:href="simecb-20211231.xsd#simecb_AmountOfPenaltyPaid"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesDetailsLineItems" xlink:to="AmountOfPenaltyPaid" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EnvironmentalLiabilities" xlink:href="simecb-20211231.xsd#simecb_EnvironmentalLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesDetailsLineItems" xlink:to="EnvironmentalLiabilities" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmountOfTaxPaymentsAndExpensesIncreaseDecrease" xlink:href="simecb-20211231.xsd#simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesDetailsLineItems" xlink:to="AmountOfTaxPaymentsAndExpensesIncreaseDecrease" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="EquipmentToWorkProperlyExpenses" xlink:href="simecb-20211231.xsd#simecb_EquipmentToWorkProperlyExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesDetailsLineItems" xlink:to="EquipmentToWorkProperlyExpenses" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PaymentsOnSeveralChangesOfDates" xlink:href="simecb-20211231.xsd#simecb_PaymentsOnSeveralChangesOfDates"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesDetailsLineItems" xlink:to="PaymentsOnSeveralChangesOfDates" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesDetailsLineItems" xlink:to="ifrs-full_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InterestsExpense" xlink:href="simecb-20211231.xsd#simecb_InterestsExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesDetailsLineItems" xlink:to="InterestsExpense" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SaleAndUseTaxAmount" xlink:href="simecb-20211231.xsd#simecb_SaleAndUseTaxAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesDetailsLineItems" xlink:to="SaleAndUseTaxAmount" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OtherInterest" xlink:href="simecb-20211231.xsd#simecb_OtherInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesDetailsLineItems" xlink:to="OtherInterest" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NotificationOfAppraisalCost" xlink:href="simecb-20211231.xsd#simecb_NotificationOfAppraisalCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingenciesDetailsLineItems" xlink:to="NotificationOfAppraisalCost" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/CommitmentsDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfCommitmentsTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfCommitmentsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="CommitmentsDetailsTable" xlink:href="simecb-20211231.xsd#simecb_CommitmentsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="CommitmentsDetailsLineItems" xlink:href="simecb-20211231.xsd#simecb_CommitmentsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfCommitmentsTextBlockAbstract" xlink:to="CommitmentsDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForRelatedPartiesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EntitysTotalForRelatedPartiesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_EntitysTotalForRelatedPartiesMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CariacicaMember" xlink:href="simecb-20211231.xsd#simecb_CariacicaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="CariacicaMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RolledSteelProductsMember" xlink:href="simecb-20211231.xsd#simecb_RolledSteelProductsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="RolledSteelProductsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EspritoSantoMember" xlink:href="simecb-20211231.xsd#simecb_EspritoSantoMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="EspritoSantoMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ItaunaMember" xlink:href="simecb-20211231.xsd#simecb_ItaunaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ItaunaMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NRGCurtailmentSolutionsIncMember" xlink:href="simecb-20211231.xsd#simecb_NRGCurtailmentSolutionsIncMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="NRGCurtailmentSolutionsIncMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsTable" xlink:to="ifrs-full_RangeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RangesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangesMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BottomOfRangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_BottomOfRangeMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TopOfRangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_TopOfRangeMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsTable" xlink:to="CommitmentsDetailsLineItems" order="3.0"/>
    <loc xlink:type="locator" xlink:label="ProductionCapacity" xlink:href="simecb-20211231.xsd#simecb_ProductionCapacity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsLineItems" xlink:to="ProductionCapacity" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AreaOfLandUsedForPlant" xlink:href="simecb-20211231.xsd#simecb_AreaOfLandUsedForPlant"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsLineItems" xlink:to="AreaOfLandUsedForPlant" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RentalExpense" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RentalExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsLineItems" xlink:to="ifrs-full_RentalExpense" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ContractTerm" xlink:href="simecb-20211231.xsd#simecb_ContractTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsLineItems" xlink:to="ContractTerm" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RecognizedIncome" xlink:href="simecb-20211231.xsd#simecb_RecognizedIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsLineItems" xlink:to="RecognizedIncome" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ContractAssets" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ContractAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsLineItems" xlink:to="ifrs-full_ContractAssets" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseOfEnergy" xlink:href="simecb-20211231.xsd#simecb_PurchaseOfEnergy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsLineItems" xlink:to="PurchaseOfEnergy" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BudgetExpense" xlink:href="simecb-20211231.xsd#simecb_BudgetExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsLineItems" xlink:to="BudgetExpense" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfPurchasedEnergySold" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CostOfPurchasedEnergySold"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsLineItems" xlink:to="ifrs-full_CostOfPurchasedEnergySold" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CostPrice" xlink:href="simecb-20211231.xsd#simecb_CostPrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsLineItems" xlink:to="CostPrice" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InvestingPublicSharesPercentage" xlink:href="simecb-20211231.xsd#simecb_InvestingPublicSharesPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsLineItems" xlink:to="InvestingPublicSharesPercentage" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CommitingToPay" xlink:href="simecb-20211231.xsd#simecb_CommitingToPay"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsLineItems" xlink:to="CommitingToPay" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayables" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CommitmentsDetailsLineItems" xlink:to="ifrs-full_TradeAndOtherPayables" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/SubsequentEventsDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfEventsAfterReportingPeriodTextBlockAbstract" xlink:href="simecb-20211231.xsd#simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfEventsAfterReportingPeriodTextBlockAbstract" xlink:to="ifrs-full_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PreliminaryTariffRate" xlink:href="simecb-20211231.xsd#simecb_PreliminaryTariffRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfEventsAfterReportingPeriodTextBlockAbstract" xlink:to="PreliminaryTariffRate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfEventsAfterReportingPeriodTextBlockAbstract" xlink:to="ifrs-full_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://gsimec.com.mx/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="DocumentAndEntityInformationAbstract" xlink:href="simecb-20211231.xsd#simecb_DocumentAndEntityInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentInformationTable"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentInformationLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_DocumentInformationTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressesAddressTypeAxis" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressesAddressTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationTable" xlink:to="dei_EntityAddressesAddressTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="dei_AddressTypeDomain" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AddressTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityAddressesAddressTypeAxis" xlink:to="dei_AddressTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="dei_BusinessContactMember" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_BusinessContactMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityAddressesAddressTypeAxis" xlink:to="dei_BusinessContactMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationTable" xlink:to="dei_DocumentInformationLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityRegistrantName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityRegistrantName" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_TradingSymbol"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_TradingSymbol" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentType"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentType" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CurrentFiscalYearEndDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CurrentFiscalYearEndDate" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCommonStockSharesOutstanding" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentFlag"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentFlag" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCentralIndexKey"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCentralIndexKey" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCurrentReportingStatus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCurrentReportingStatus" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityVoluntaryFilers"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityVoluntaryFilers" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFilerCategory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFilerCategory" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityWellKnownSeasonedIssuer" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodEndDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentPeriodEndDate" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalYearFocus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalPeriodFocus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityEmergingGrowthCompany"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityEmergingGrowthCompany" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityShellCompany"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityShellCompany" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_IcfrAuditorAttestationFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_IcfrAuditorAttestationFlag"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_IcfrAuditorAttestationFlag" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentRegistrationStatement" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentRegistrationStatement"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentRegistrationStatement" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAnnualReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAnnualReport"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentAnnualReport" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentTransitionReport"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentTransitionReport" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentShellCompanyReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentShellCompanyReport"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentShellCompanyReport" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFileNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFileNumber" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationStateCountryCode"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityIncorporationStateCountryCode" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine1" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine2" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine2"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine2" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCityOrTown"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressCityOrTown" order="25.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCountry" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCountry"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressCountry" order="26.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressPostalZipCode"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressPostalZipCode" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_ContactPersonnelName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_ContactPersonnelName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_ContactPersonnelName" order="28.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CityAreaCode"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CityAreaCode" order="29.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_LocalPhoneNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_LocalPhoneNumber" order="30.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_ContactPersonnelEmailAddress" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_ContactPersonnelEmailAddress"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_ContactPersonnelEmailAddress" order="31.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12bTitle"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_Security12bTitle" order="32.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityExchangeName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_SecurityExchangeName" order="33.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityInteractiveDataCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityInteractiveDataCurrent" order="34.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAccountingStandard" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAccountingStandard"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentAccountingStandard" order="35.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorName" order="36.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorLocation" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorLocation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorLocation" order="37.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorFirmId" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorFirmId"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorFirmId" order="38.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" (U!-T# 2(  A$! Q$!_\0
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M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
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M61YTO_/1_P#OHT>=+_ST?_OHT>Q?</;KL:]%9'G2_P#/1_\ OHT>=+_ST?\
M[Z-'L7W#VZ[&O13(B3"A)R2HI]8LW6H4444 %%%% !1110 4444 %%%% !11
M10 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
M4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1
M110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%
M% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
M4444 %%%% #)O]1)_NG^59%:\W^HD_W3_*LBNBCLSFK[H****U, HHHH ***
M* "BBB@ HHHH **R+#Q'9ZCK-UI<,<ZSVV_>SJ IVL%.,'/4^E:]7.G*F[35
MF)-/8****@84444 %%%% !1110 4444 :\/^HC_W1_*GTR'_ %$?^Z/Y4^N-
M[G>MD%%%%(84444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4
M444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !11
M10 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
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M"#^\ W@;FYXSU KHM:\'V7@V>\\57.ORW&D6%W+JMIH_DJ,7<F !Y@.6&X@
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M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M"BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH *
M*** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** &3?ZB3_=
M/\JR*UYO]1)_NG^59%=%'9G-7W04445J8!1110 4444 %%%% !1110 4444
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M!1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %
M%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 44
M44 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !111
M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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MZ%*BKO\ 9_\ TU_\=_\ KT?V?_TU_P#'?_KUG[2/<KV4^Q2HJ[_9_P#TU_\
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M (N?_G[-1_9O_3Z'_@7_   ^L?W7]QZ717FF?B?_ )^S49^)_P#G[-1_9O\
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M_I;T?V9_T]A_X$'UC^Z_N/2Z*\TW?$[^[^EO1O\ B=_=_2WH_LS_ *>P_P#
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ML%']F/\ Y^P_\"#ZQ_=?W'I=%>:>=\3?^>?_ ([!1YWQ-_YY_P#CL%']F/\
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M3+N\L;L9V]<?2O2RC3&0;\_R9SXIITF>C+RH/M2U$DT?EKF1,X'\0IWG1?\
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MJ;Y"JECUP  .Y) _&K,,T?D1YD4':,@GVHG6TNHC%<""6,D$I( P)!R#@^A
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MR[15+^T/^F7_ (]_]:C^T/\ IE_X]_\ 6H]G+L'M8=R[15+^T/\ IE_X]_\
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M$=.HK6EAZE52=.-^57=NB[@W?<ZJBBBL@"BBB@ HHHH **** "BBB@ HHHH
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M$?GQD ;7R#D8&/?OG KL**7*MBN:5[W.5UKX>Z%K7A6U\-[)[+3;6021):.
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MAT4.IF7?_'T_X?RJ"I[O_CZ?\/Y5!6L?A1C/XF%%%%,D**** "BBB@ HHHH
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M!M?CEB"2WW1^('/4'MJX<TK4:M2,J3OIKVO?I[L6].ZTVNP04445Y@PHHHH
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MEO>QV[,76"4(I#<Y]><]1C.<"NUU/X>:1JM_I]Y/<WZ36%JMM 89@F N=KY
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M8WJ*9()6C8C8_&0>G KG8= :2>-(_C&TCLP"HMWDL<\ #SZV?C;_ ,B1;_\
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MH)OB_;7,&HW^H07-HYCO+U"IG;:=WE@@80$, ,<8([5T5,LI.%:I);.=G?\
ME>S5DOU>Z22"YO?#;Q(T'@35-6U[4IY(K:_<--<2-(579'A1G)ZG@#N:Z#1O
M'^F:QJ4%@]GJ6GSW,?F6PO[?RQ.N,_(03GBO+]'TF]U?X,:Q%8QO+-%JYF,2
M EG4)'D =^N?PK7\-1^'-;\0:&;75?%6JWUL%GQ-('AM",%E<NHP. /ESG
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M/U%'V2?^Y^HK7FCW,N278@HJ?[)/_<_44?9)_P"Y^HHYH]PY)=B"BI_LD_\
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M.@=_G ) V_O!DY]?2I*-31?$/C'P_P#$;0_#/B+68-:.K69FF1+5(GLG"L2
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M/:1[A[*?8I45=_L__IK_ ..__7H_L_\ Z:_^._\ UZ/:1[A[*?8I45=_L_\
MZ:_^._\ UZ/[/_Z:_P#CO_UZ/:1[A[*?8I45=_L__IK_ ..__7H_L_\ Z:_^
M._\ UZ/:1[A[*?8AM/\ CZ3\?Y5IU5AL_*E#^9G';%6JQJ23>AO2BXJS"BBB
MLS4**** "BBB@ HHHH 1@&4J>A&#47V2#^Y^IJ:BFFUL)Q3W(?LD']S]31]D
M@_N?J:FHI\TNXN2/8A^R0?W/U-'V2#^Y^IJ:BCFEW#DCV(?LD']S]31]D@_N
M?J:FHHYI=PY(]B'[)!_<_4UY]XKN;BU^(6B6D%S/%;2^1YD22L%;,K Y&><C
MBO1Z\S\9_P#)2] _[=__ $<U>CE?O5VGK[LOR.?$Q2@K=U^9Z-]D@_N?J:/L
MD']S]34U%>=S2[G1R1[$/V2#^Y^IH^R0?W/U-344<TNX<D>Q#]D@_N?J:/LD
M']S]34U%'-+N')'L0_9(/[GZFC[)!_<_4U-11S2[AR1[$*VL*L&"<@Y')J:B
MBDVWN-)+8*S[_P#UZ_[O]36A6??_ .O7_=_J:NE\1G6^ JT445TG(%%%% !5
M:_L+75+">QO85FMIT*21MT(_H?<<BK-%.+<7=;@>=1?!;PM'=K,TFHRQAMQ@
M>9=A'IPH;'XY]ZZB;PEITOBC3M?#317%A ;>&&,JL03##E<9X#GH1T%;M%=E
M3,,55=YU&]&OD]_O YNP\$Z;IT.NQ0SW;+K1<W&]U)7=NSLPO'WSUSVJO-\/
MM)G\&VWA=KB]%C;R&19 Z^8269N3MQU8]JZRBH^NXCFYN=WNG\TK)[=%H!S>
MM>"=-UN>RNFN+ZSOK-/*BO+*;RY0F"-I.#QR>W<^IJ33/!FBZ7H5UI"V[7%O
M=[C=/</NDG)[LPQSZ8QCJ.>:Z"BE];K\BI\[LO\ ._KOJM='T XRP^&6C65]
M9W,MWJ=\ED2;6VO+@/%"<@_*N!CH.,XXYS71ZYIB:UH5]IKD 7,#QAC_  DC
M@_@<'\*T***F+KU)QJ3DVUMY:W\NH'#?\(0WB'1-!.MW.HZ??Z;"L82SN$ 5
MUP-X.&Y.T$$'BI+CPE=?VEX>M%NKZ]L+&Z>^GN[^X$LF\ >6@Z$\DGI@8KM:
M*U_M"O??36RZ*]]M+]7U ****X0"BBB@ HHHH T+#_4-_O?T%6JJV'^H;_>_
MH*M5RS^)G;3^!!1114%A1110 4444 %%%% !1110 4444 %%%% !1110 444
M4 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% %#4]#
MTC6A$-5TJQOQ%GRQ=6Z2[,XSC<#C.!^5.O\ 2-,U2S2TU#3K2[MD(98;B!9$
M4@8!"D$# )%7:* *FHZ5IVL6PMM3L+6]@#!Q%<PK(H89 .&!&>3S[U+;VEM9
MVD=K;6\4%M&NQ(8D"HJ^@ X J:B@#.TSP_HNBO(^E:186#2 !VM;9(BP'3.T
M#-+>Z)I^HZGI^HW=OYMUIS.]JQ=@(V==K':#@G'3(..V*T** .&U7P5X<US5
M[?5=2TJ&XO8-NR1F89P<C< <-_P(&M^M3[)!_<_4T?9(/[GZFNCVL3F]C+N9
M=%:GV2#^Y^IH^R0?W/U-'MHB]A(RZ*U/LD']S]31]D@_N?J:/;1#V$C+HK4^
MR0?W/U-'V2#^Y^IH]M$/82,NBM3[)!_<_4T?9(/[GZFCVT0]A(RZ*U/LD']S
M]37-^/;:)/!6H,J8(\OG)_YZ+6M%JK4C3[M+[R9TI1BY=C0HK.\ V\4G@JP9
MER?WG<_\]&KI?LD']S]316:I5)4^S:^X(4I2BI=S+HK4^R0?W/U-'V2#^Y^I
MK+VT2O82,NBM3[)!_<_4T?9(/[GZFCVT0]A(RZ*U/LD']S]31]D@_N?J:/;1
M#V$B.P_U#?[W]!5JFQQI$NU!@9S3JQD[NYT05HI!1114E!1110 4444 %%%%
M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
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MK[G+53E5C&[6CV,_SOB;_P \_P#QV"CSOB;_ ,\__'8*]+HJ/[27_/F'W?\
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MO\*]*'*CZ4M<']K8CM'_ ,!1O]5I^?WL\T_X0CQAW\1\?]?<W^%'_"!^*O\
MH8O_ "8E_P *]+HH_M;$=H_^ H/JM/S^]GFG_"!^*O\ H8O_ "8E_P */^$#
M\5?]#%_Y,2_X5Z711_:V(_N_^ H/JM/S^]GFG_"!^*O^AB_\F)?\*/\ A /$
MK<OXAY_Z[2&O2Z*/[6Q/]W_P%!]5I^?WL\T_X5]XC_Z&'_R+)1_PKWQ%_P!#
M!_Y%DKTNBC^U\3Y?^ K_ "#ZK3\_O9YI_P *^\1_]##_ .19*/\ A7OB$\-X
M@X[_ +R0UZ711_:^)\O_  %?Y!]5I^?WL\T_X5SKG_0P?^//_C1_PKG7/^A@
M_P#'G_QKTNBC^U\5W7_@*_R#ZK3_ *;/-/\ A7.N?]#!_P"//_C1_P *YUS_
M *&#_P >?_&O2Z*/[7Q7=?\ @*_R#ZK3_IL\T_X5KJ[<MK_/T<_UH_X5GJO_
M $'_ /QUO\:]+HH_M?%]U]R_R#ZK2[?BSS3_ (5GJO\ T'__ !UO\:/^%9ZK
M_P!!_P#\=;_&O2Z*/[7Q?=?<O\@^JTNWXL\S_P"%9:FW#Z]Q_N,?ZTO_  JZ
M^_Z#W_D-O_BJ]+HH_M?%_P R^Y?Y!]5I=OQ9YI_PJZ^_Z#W_ )#;_P"*H_X5
M=??]![_R&W_Q5>ET4?VQB_YE]R_R#ZK2[?BSS3_A5U]_T'O_ "&W_P 51_PJ
MJX/)UWG_ *X'_P"*KTNBC^V,9_-^"_R#ZK2[?BSS3_A5,_\ T'/_ "7/_P 5
M1_PJF?\ Z#G_ )+G_P"*KTNBC^V,9_-^"_R#ZI2['FG_  JF?_H.?^2Y_P#B
MJ/\ A4\C??USZ?Z-G_V>O2Z*/[8QG\_X+_(/JE+L>:?\*D_ZC?\ Y*?_ &=9
M'B'P;/X/L8M4MM8D:;S1&ICC,3+E3DA@Q[#'XU[%7$?%+_D5H?\ K[3_ -!>
MNG!9GBJV(A3J2NF[/1>?D95L/3A3<HK5'2>')9)O#6F2S2-)(]M&S.YR6)4<
MDGK6G65X9X\+:3_UZ1?^@BM6O(K_ ,67J_S9UP^%!1116104444 %%%% !11
M10 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M !1110 4444 %%%17#M' S*<$8_G32N[";LKDM%9GVN?^_\ H*/M<_\ ?_05
MI[&1E[>)IT5F?:Y_[_Z"C[7/_?\ T%'L9![>)IT5F?:Y_P"_^@H^US_W_P!!
M1[&0>WB:=%9GVN?^_P#H*/M<_P#?_04>QD'MXFG7.^.O^1+U+_<7_P!#6K_V
MN?\ O_H*IZK =7TR>PN)7$4P 8I@'@@^GM6V'C[.M&<MDT_Q)G54HM(J?#K_
M )$NS_WY/_0S755SFC68T/3(["VE=HD)(+X)Y.?2M#[7/_?_ $%/%1]I7G..
MS;8J=51@HOH:=<W\0O\ DG/B3_L&W'_HLUH_:Y_[_P"@H^US_P!_]!6'L9%^
MWB>2)H5[XA_9?L[+3XFFNTA\](4&6DV3%B .I. < <DX'>H!K5M\2_%_@"'1
M8Y9%T4"[U-VB95MF 0A"2 "=T9'&<YXZ&O8OM<_]_P#04?:Y_P"_^@H]C(/;
MQ/#QJ\7@.'XA>%M5AG74-5EEDTI5A=A=B965=I (XR,\]<CJ*]*\&^$K'3_A
M=HVE>)=.LYQ:0FXEBO(4D6%V+.<A@0" Y!/UKIOM<_\ ?_04?:Y_[_Z"CV,@
M]O$\:U2\OW\-W/C-+J;3%U[5;>PAN8F\I[32U8A2I_@W$;B?<5W'PFU.[U#1
MM8@FU*?5+2QU6>VLKZ=_,>>$8()?^/J>??T KK?M<_\ ?_04?:Y_[_Z"CV,@
M]O$TZ*S/M<_]_P#04?:Y_P"_^@H]C(/;Q-.BLZ*ZF:5%+\%@#P*T:B47'<N$
MU+8****DL**** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ***
M* "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** ,[7_\ D7-4
M_P"O27_T UROPJ_Y%R[_ .OL_P#H"UU6O_\ (N:I_P!>DO\ Z :Y7X5?\BY=
M_P#7VW_H"5Z='_D7U?\ %']3GG_'CZ,[NBFR,4C9AU )JC]OE_NI^1KSHP<M
MC64U'<T**S_M\O\ =3\C1]OE_NI^1JO92)]M T**S_M\O]U/R-'V^7^ZGY&C
MV4@]M T**S_M\O\ =3\C1]OE_NI^1H]E(/;0-"BL_P"WR_W4_(T?;Y?[J?D:
M/92#VT#0HK/^WR_W4_(T?;Y?[J?D:/92#VT#0HK/^WR_W4_(T?;Y?[J?D:/9
M2#VT#0HK/^WR_P!U/R-'V^7^ZGY&CV4@]M T**S_ +?+_=3\C1]OE_NI^1H]
ME(/;0-"O-?BW_J](^LW_ +)7?07<DLRHP7!]!7!?%K_4Z3_O2_\ LM>AE,7'
M&P3\_P F98B2E1DT>CIS&OT%.K)BNY_*3Y_X1V%/^US_ -_]!7"Z,KFGMXFG
M169]KG_O_H*/M<_]_P#04O8R#V\33HK,^US_ -_]!1]KG_O_ *"CV,@]O$TZ
M*S/M<_\ ?_04?:Y_[_Z"CV,@]O$TZ*S/M<_]_P#04?:Y_P"_^@H]C(/;Q-.B
MLS[7/_?_ $%'VN?^_P#H*/8R#V\33HK,^US_ -_]!1]KG_O_ *"CV,@]O$TZ
M*S/M<_\ ?_04?:Y_[_Z"CV,@]O$TZ*S/M<_]_P#04?:Y_P"_^@H]C(/;Q-.B
MJ%O<2R3JK/D'/8>E7ZB47%V9I":DKH****DH**J7SLGE[6*YST./2J?G2_\
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M#G3M0M;P1X#FWF63;GIG!.*N5XMX*ALI/'@UWPYIE]IOAN&SD%S)<Y*N0#D
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MUR6[EU>T>W=Y8!N1F'+<-@C/08&!@5V0KX.--7DFU%1^%[J=[[=8_/H!S?\
M:/BJZ^#NBW&ERZA=W4T\@NY8&9[DQB60##<MV R.1@=LU>^'?B"RO?$%Q;6G
MB75[B.2,[=/UB,/*2,9990Q''/RX'TXS706_@:>S\&V&AVFOWEI<V3L\=Y;9
M0,6=FP\>[#+\W0GM]07:/X*N;;Q*OB#6];DU;4(H?)MV^S+ L:G.>%)R?F/I
MU/7C#JXO"2HUH76KDU9:N[NMXVMYIQ:71@=?1117SHPHHHH NZ?_ ,M/P_K5
MVJ6G_P#+3\/ZU=KEJ?$SLI? @HHHJ#0**** "BBB@ HHHH **** "BBB@ HH
MHH **** "BBB@ HHHH **** "BBB@ J&[_X]7_#^=35#=_\ 'J_X?SJH_$B9
M_"S+HHHKK.$**** "N&MO#NI+\7-0UN6T']ES6(A64NI#-A 1MSGL>U=S16]
M#$2HJ:C]I-?)V_R \VL?"&J^'?&5[!IMJTWA;5HRLZ+,JFV+ @D D$X]@?E.
M.2*R=*\'^(-%M3HZ^#] U)Q<$QZO>>6R>6<'YD^^<<_X'&3Z_7$>,O&6J:3K
M=AX?\/Z;'>ZM=QF8"8X14Y]QS\K<DC&.^>/5PV/Q6(G[.*3;2NW=?"G[S::V
M6_1Z70C/\1>'O$4?C[1-9T/3K>:WT^Q\IAYBPQG'F9C5<DKD$ <$ D9X!HTW
MPGK>M:WK^NZY;1:;/?63V-M:K*)=BL@7>S+P>@^N3P,"K7AGQUJ4NN7>A>++
M"WTV_@A-R)8WQ%Y8 )R2Q P,G=NQP1P1SH>#_'-KXLN=0C0P0&&<I;PF4&62
M, ?.1GID]N!ZFKJSQM&FUR+W8I<RU]UNZUO9W?ELNG4.%F\->.)/AZOA-=!M
MQ';REQ<?;$)F7S"V%7/')SDD<#IFM;4O#OBFW\8^'=:TO3(K@:?I4<$RR7"(
M&<!PT><YR0V <$9([9KT*WUO2;N]>RMM3LIKM"0T$<ZLZXZY4'/%.O\ 6=+T
MHQC4=2L[,R9*"XG6/=CKC)&>HK-YIB7+E]DKOF=K2UYDDW:]^G0+' V'A?7[
MZ]\5^(-5LH[6^U*PDL[6R297(!0 98';_"HS]>E9^H^"_$$_P?TC08K#=J=O
M=M)+#YT8VJ6E.=V[:?O+T/>NL^(/BN[\*^&H-3TU+:9Y;A(AYP+(5*L<C:1Z
M#O77T/,,53C"ORJW,K+MR+EMOM:7JV!POB?P_K$'C33_ !9H5I'?S0PFWN+-
MYA$77G#*S<#[WZ#@Y-;'A5_%$WVZ?Q'%;VR23%K6U0AWA3^ZSK\I'3WY.<<
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M %W3_P#EI^']:NU2T_\ Y:?A_6KM<M3XF=E+X$%%%%0:!1110 4444 %%%%
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MQM/^/I/Q_E7(?%C_ )!FG?\ 79O_ $&NG+_]^I_UT9<_X$OZ['0V?_'C;_\
M7-?Y5/4%C_R#[;_KDO\ (5/6$OB9"V"BBBI **** "BBB@ HHHH **** "BB
MB@ HHHH **** )[3_CZ3\?Y5IUF6G_'TGX_RK3KGK?$=5#X0HHHK(V*6H?\
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M +P_G6O6%;='30V84445B;A1110 4444 %%%% !1110 4444 %%%% !1110
M4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1
M110!F^(?^1:U7_KSF_\ 0#7+_"K_ )%JZ_Z_&_\ 0$KJ/$/_ "+.J_\ 7G-_
MZ :YCX5?\BS=?]?C?^@)7ITO^1=5_P 4?R9SR_CQ]&=M-_J)/]T_RK(K:(!&
M",@TSR8O^>:?]\BN"$^4NI3<V9%%:_DQ?\\T_P"^11Y,7_/-/^^16GMEV,_8
M/N9%%:_DQ?\ /-/^^11Y,7_/-/\ OD4>V78/8/N9%%:_DQ?\\T_[Y%'DQ?\
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MZXI_Z"*LU$_B?J8K8****@84444 %%%% !1110 4444 %%%% !1110 4444
M3VG_ !])^/\ *M.LRT_X^D_'^5:=<];XCJH?"%%%%9&Q2U#_ )9_C_2J57=0
M_P"6?X_TJE753^%''5^-A1115F84444 %%%% !1110 4444 %%%% !1110 4
M444 %%%% %W3_P#EI^']:NU2T_\ Y:?A_6KM<M3XF=E+X$%%%%0:!1110 44
M44 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %1SQF6%D7
M&3ZU)133L[B:NK&?]@E_O)^9H^P2_P!Y/S-:%%7[61G[&!G_ &"7^\GYFC[!
M+_>3\S6A11[60>Q@9_V"7^\GYFC[!+_>3\S6A11[60>Q@9_V"7^\GYFC[!+_
M 'D_,UH44>UD'L8&?]@E_O)^9K)\2S7.B>'[K481"\D.S"OD@Y<+VQZUTU<U
MX_\ ^1(U'Z1_^C%KHPLW.O",MFU^9%2E%0;783PS/=:WX?M=1F$*23;\A,@#
M#E>^?2M;[!+_ 'D_,UD?#[_D2-/^LG_HQJZ>C%2<*\XQV3?YA3I1E!-]C/\
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M]Y/S-'V"7^\GYFM"BCVL@]C S_L$O]Y/S-'V"7^\GYFM"BCVL@]C S_L$O\
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MA_\ /IJ/_?M/_BZ/J&._Y]O\/\PY\/W.L_L__IK_ ..__7H_L_\ Z:_^._\
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M]O\ KYA]9I?S'<T5PW_"U-#_ .?34?\ OVG_ ,71_P +4T/_ )]-1_[]I_\
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MCM6N+F94CFU"2,!SN8X)11CGD,:Z'5?%NC>%O!,ITJ[@O9K"T6*UMH7#O(P
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MW_H!KF/A7_R+%U_U^-_Z E=-XB_Y%C5O^O.;_P! -<S\*_\ D6+G_K\;_P!
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MA6G17G>WJ_S/[W_F=')'L9G_  CFA_\ 0&T[_P !4_PH_P"$<T/_ * VG?\
M@*G^%:=%'MZO\S^]_P"8<D>QF?\ ".:'_P! ;3O_  %3_"C_ (1S0_\ H#:=
M_P" J?X5IT4>WJ_S/[W_ )AR1[&9_P (YH?_ $!M._\  5/\*/\ A'-#_P"@
M-IW_ ("I_A6G11[>K_,_O?\ F')'L9G_  CFA_\ 0&T[_P !4_PH_P"$<T/_
M * VG?\ @*G^%:=%'MZO\S^]_P"8<D>QF?\ ".:'_P! ;3O_  %3_"C_ (1S
M0_\ H#:=_P" J?X5IT4>WJ_S/[W_ )AR1[&9_P (YH?_ $!M._\  5/\*/\
MA'-#_P"@-IW_ ("I_A6G11[>K_,_O?\ F')'L9G_  CFA_\ 0&T[_P !4_PH
M_P"$<T/_ * VG?\ @*G^%:=%'MZO\S^]_P"8<D>QF?\ ".:'_P! ;3O_  %3
M_"C_ (1S0_\ H#:=_P" J?X5IT4>WJ_S/[W_ )AR1[&9_P (YH?_ $!M._\
M 5/\*/\ A'-#_P"@-IW_ ("I_A6G11[>K_,_O?\ F')'L9G_  CFA_\ 0&T[
M_P !4_PKSWX9Z=8W\^K?;+*WN GE[!-$K[<E\XR..@KU6O,_A-S)K!_ZX_\
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M5T]%/Z[B?^?DOO8>QI_RK[CEC\._#)_Y<7'_ &W?_&D/PZ\-'_ESD'_;=_\
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MD\+*C4ERWE'[K/4YZBE[53BKV3.[F_U$G^Z?Y5D5QS?"J58V9M=/ )P+8_\
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MAF^)_@Q(I4=@^\A6!PK,,'Z'!_*J'A^]L]/U#XG75_')+:)<8ECC8JS@O,,
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M,]<5%_:'_3+_ ,>_^M3+_P#UZ_[O]356NB$(N*;.6=22DTF7?[0_Z9?^/?\
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M^0K/HH]E$/;3-#[?%_=?\A1]OB_NO^0K/HH]E$/;3-#[?%_=?\A1]OB_NO\
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MC^&>BQ^$Y?#@N+XV<ES]I,AD3S ^ .#MQC ].]=E16]+$5:/\.36J?S6WW7
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MW3H<U?M_"^BVLFJ/%8)G5&W7H=F<3'YCR&) ^\W3'6M>BJGBZ\_BFW\WWO\
MGKZ@<G'\,_!\,1C314 +J^[SI"P*YQAMV1UZ X/&>@KK***FKB*M;^+)R]6V
M 4445B 4444 %;58M;58UNAT4.ID3?Z^3_>/\Z93YO\ 7R?[Q_G3*V6Q@]V%
M%%% @HHHH ***S3X@T5;[["=7L!>;_+^SFY3S-_3;MSG/M5QA*7PIL#2HHHJ
M "BJUEJ-CJ<+36%Y;W42L49X)5=0PP<$@]>1Q[U9IRBXNS5F 4444@"BBB@
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M_0CDGM4RRNIR.HI+:3M=WM%V?2W^8[GH=%%%>8 4444 %%%% !1110!=T_\
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MVJ_+X5OI/B=!XF$MO]BCM# 8RS>9NPPZ8QCGUKKJ*S_M"O:VFTEMTD[O\?N
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MQ::K;F",1DF1,@#)! '8]ZHZ'X"U6/P=?>%=:GL&T^0$V\UKO,JOOW9;< ,
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MX**** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
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M_P#0'KKRW_?*?K_F3B/X4O0Z/PU_R*VD_P#7G%_Z *U*R_#7_(K:3_UYQ?\
MH K4KFK_ ,6?J_S9I#X5Z!111611GW_^O7_=_J:JU:O_ /7K_N_U-5:ZX?"C
MBJ?&PHHHJB HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** )[3_CZ3
M\?Y5IUF6G_'TGX_RK3KGK?$=5#X0KS3X6_-J.M/_ +G\VKTNO-/A/\TNLO[Q
M?^SUW83_ '.O_P!N_F35_BP^?Y'I=%%%>8= 55O_ /4+_O?T-6JJW_\ J%_W
MOZ&KA\2(J? S/HHHKJ.(**** /./C';S'0-.U!8C)!97J23J.RG@$^V<#_@0
MK4UGX@>&&\*75W'JMM,9K=E2W5P969@0 4ZCGKFNPFABN(9(9HTDBD4HZ.H9
M64C!!!Z@BN7B^&O@^*\%TNAPF0,7PSNR9/\ L%MN/;&*]6ABL-*C"GB%+W&V
MN6VMVG9WVU6Z$>7:O93V7P'T@7"E&FU 3*IZA&$FT_B.?H:Z/Q#HVG^'_B-X
M+BTJTBM06\MS$H4N 0,L1U."<D\G->CZWH&F>([%;/5;;[1;K() GF,GS $
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MTA\*] HHHK(H**** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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M..^:9_:'_3+_ ,>_^M5JG)F;J16ER[15+^T/^F7_ (]_]:C^T/\ IE_X]_\
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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M2 >1WK=YQAI3CSIN-FG?=^\I1W?1K79:NRL%CQ.)[V+0&^'DC$7LNL1H0/\
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M:5;V,;!A"@4OMQN/J15ZBL:^-KUXJ-65TCHA1A!WBK!1117*:!1110 4444
M%%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4
M444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !11
M10 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M"BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH *
M*** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HH
MHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB
M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M"BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH *
M*** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HH
=HH **** "BBB@ HHHH **** "BBB@ HHHH __]D!

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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531582099704">
<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, 2021 </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_dei_DocumentInformationLineItems', window );"><strong>Document Information 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_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">GRUPO
SIMEC, S.A.B. de C.V.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">SIM<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" 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 custom" 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 custom" 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">462,580,731<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" 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="ro">
<td class="pl custom" 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="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" 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="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</a></td>
<td class="text">No<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" 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,  2021<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" 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">2021<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" 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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" 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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_IcfrAuditorAttestationFlag', window );">ICFR Auditor Attestation Flag</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentRegistrationStatement', window );">Document Registration Statement</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" 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 custom" 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 custom" 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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">1-11176<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" 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 or Country Code</a></td>
<td class="text">2P<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">Calzada
L&#225;zaro C&#225;rdenas 601
Colonia La Nogalera<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Guadalajara<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Jalisco<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressCountry', window );">Entity Address, Country</a></td>
<td class="text">MX<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">44440<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">American Depositary Shares (each representing one Series B share<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NYSE<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" 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>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentAccountingStandard', window );">Document Accounting Standard</a></td>
<td class="text">International Financial Reporting Standards<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AuditorName', window );">Auditor Name</a></td>
<td class="text">Marcelo
de los Santos y C&#237;a., S.C.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AuditorLocation', window );">Auditor Location</a></td>
<td class="text">M&#233;xico<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AuditorFirmId', window );">Auditor Firm ID</a></td>
<td class="text">3281<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_dei_EntityAddressesAddressTypeAxis=dei_BusinessContactMember', window );">Business Contact</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_DocumentInformationLineItems', window );"><strong>Document Information 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_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">Calzada
L&#225;zaro C&#225;rdenas 601
Colonia La Nogalera<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Guadalajara<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Jalisco<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressCountry', window );">Entity Address, Country</a></td>
<td class="text">MX<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">44440<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_ContactPersonnelName', window );">Contact Personnel Name</a></td>
<td class="text">Mario Moreno Cortez<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">011-52<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">33 3770-6700<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_ContactPersonnelEmailAddress', window );">Contact Personnel Email Address</a></td>
<td class="text">e-mail mmoreno@gruposimec.com.mx<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_AuditorFirmId">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>PCAOB issued Audit Firm Identifier</p></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_AuditorFirmId</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:nonemptySequenceNumberItemType</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_AuditorLocation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_AuditorLocation</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:internationalNameItemType</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_AuditorName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_AuditorName</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:internationalNameItemType</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_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Area code of city</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_CityAreaCode</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_ContactPersonnelEmailAddress">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Email address of contact personnel.</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_ContactPersonnelEmailAddress</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_ContactPersonnelName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of contact personnel</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_ContactPersonnelName</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_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_DocumentAccountingStandard">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'.</p></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_DocumentAccountingStandard</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:accountingStandardItemType</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_DocumentInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to 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;">dei_DocumentInformationLineItems</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: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_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>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  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_DocumentRegistrationStatement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 registration statement.</p></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 Exchange Act<br> -Number 240<br> -Section 12<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_DocumentRegistrationStatement</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_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_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</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_EntityAddressAddressLine1</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_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</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_EntityAddressAddressLine2</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_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</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_EntityAddressCityOrTown</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_EntityAddressCountry">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>ISO 3166-1 alpha-2 country code.</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_EntityAddressCountry</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:countryCodeItemType</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_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</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_EntityAddressPostalZipCode</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_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 Exchange Act<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 Exchange Act<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_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</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_EntityFileNumber</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:fileNumberItemType</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 Exchange Act<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 Exchange Act<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 Exchange Act<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>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<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_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_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</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_LocalPhoneNumber</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_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></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 Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<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_Security12bTitle</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:securityTitleItemType</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_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></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 Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<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_SecurityExchangeName</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:edgarExchangeCodeItemType</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_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</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_TradingSymbol</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:tradingSymbolItemType</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_EntityAddressesAddressTypeAxis=dei_BusinessContactMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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;">dei_EntityAddressesAddressTypeAxis=dei_BusinessContactMember</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>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">
							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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531582488376">
<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, 2021</div></th>
<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_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_CashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 15,130,192<span></span>
</td>
<td class="nump">$ 7,727,698<span></span>
</td>
</tr>
<tr class="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">6,418,157<span></span>
</td>
<td class="nump">5,072,869<span></span>
</td>
</tr>
<tr class="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&#8217; receivables</a></td>
<td class="nump">70,232<span></span>
</td>
<td class="nump">52,706<span></span>
</td>
</tr>
<tr class="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">454,758<span></span>
</td>
<td class="nump">1,029,808<span></span>
</td>
</tr>
<tr class="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">443,140<span></span>
</td>
<td class="nump">551,955<span></span>
</td>
</tr>
<tr class="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">1,505,893<span></span>
</td>
<td class="nump">854,353<span></span>
</td>
</tr>
<tr class="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">11,748,113<span></span>
</td>
<td class="nump">9,073,599<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">35,770,485<span></span>
</td>
<td class="nump">24,362,988<span></span>
</td>
</tr>
<tr class="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&#8217; 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">1,070,158<span></span>
</td>
<td class="nump">1,008,743<span></span>
</td>
</tr>
<tr class="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">1,528,330<span></span>
</td>
<td class="nump">1,210,327<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_PropertyPlantAndEquipment', window );">Property, plant and equipment, net</a></td>
<td class="nump">16,012,749<span></span>
</td>
<td class="nump">15,950,352<span></span>
</td>
</tr>
<tr class="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">2,312,569<span></span>
</td>
<td class="nump">2,322,956<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">57,342,572<span></span>
</td>
<td class="nump">45,503,647<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">6,196<span></span>
</td>
<td class="nump">6,020<span></span>
</td>
</tr>
<tr class="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">6,910,451<span></span>
</td>
<td class="nump">5,347,325<span></span>
</td>
</tr>
<tr class="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">312,913<span></span>
</td>
<td class="nump">351,511<span></span>
</td>
</tr>
<tr class="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">1,060,864<span></span>
</td>
<td class="nump">1,266,512<span></span>
</td>
</tr>
<tr class="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">560,965<span></span>
</td>
<td class="nump">217,431<span></span>
</td>
</tr>
<tr class="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">2,210,535<span></span>
</td>
<td class="nump">1,237,967<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">11,061,924<span></span>
</td>
<td class="nump">8,426,766<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">162,843<span></span>
</td>
<td class="nump">161,864<span></span>
</td>
</tr>
<tr class="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">4,105,124<span></span>
</td>
<td class="nump">3,638,521<span></span>
</td>
</tr>
<tr class="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">212,613<span></span>
</td>
<td class="nump">257,837<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">4,480,580<span></span>
</td>
<td class="nump">4,058,222<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">15,542,504<span></span>
</td>
<td class="nump">12,484,988<span></span>
</td>
</tr>
<tr class="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_EquityAndLiabilitiesAbstract', window );"><strong>Stockholders&#8217; 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">30,239,277<span></span>
</td>
<td class="nump">20,795,069<span></span>
</td>
</tr>
<tr class="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">2,823,851<span></span>
</td>
<td class="nump">2,898,348<span></span>
</td>
</tr>
<tr class="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">1,288,278<span></span>
</td>
<td class="nump">1,881,731<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">41,758,907<span></span>
</td>
<td class="nump">32,982,649<span></span>
</td>
</tr>
<tr class="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">41,161<span></span>
</td>
<td class="nump">36,010<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&#8217; equity</a></td>
<td class="nump">41,800,068<span></span>
</td>
<td class="nump">33,018,659<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&#8217; equity</a></td>
<td class="nump">$ 57,342,572<span></span>
</td>
<td class="nump">$ 45,503,647<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 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2021-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2021-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
</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 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<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-2021-en-r&amp;anchor=para_B12_b_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<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>Expiry date 2023-01-01: 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.
Effective 2023-01-01: 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 the right at the end of the reporting period 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 2021-01-01<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-2021-en-r&amp;anchor=para_B12_b_iii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 54<br> -Subparagraph n<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 54<br> -Subparagraph n<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 68<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<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-2021-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2021-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2021-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2021-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<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_EquityAndLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_EquityAndLiabilitiesAbstract</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_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 2021-01-01<br> -Paragraph 54<br> -Subparagraph r<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_r&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 36<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_36_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 68<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2021-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2021-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 28<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 12<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_12_f&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 54<br> -Subparagraph q<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_q&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 10<br> -IssueDate 2021-01-01<br> -Paragraph 22<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=10&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_22&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<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-2021-en-r&amp;anchor=para_B12_b_iv&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph IG6<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_IG6&amp;doctype=Implementation%20Guidance<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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">
<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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531575352504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Comprehensive Income (Loss) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</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_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract', window );"><strong>Consolidated Statements of Comprehensive Income (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">$ 55,620,356<span></span>
</td>
<td class="nump">$ 35,869,314<span></span>
</td>
<td class="nump">$ 34,171,201<span></span>
</td>
</tr>
<tr class="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">(39,968,186)<span></span>
</td>
<td class="num">(29,211,724)<span></span>
</td>
<td class="num">(30,067,141)<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">15,652,170<span></span>
</td>
<td class="nump">6,657,590<span></span>
</td>
<td class="nump">4,104,060<span></span>
</td>
</tr>
<tr class="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">(2,042,642)<span></span>
</td>
<td class="num">(2,019,328)<span></span>
</td>
<td class="num">(1,637,425)<span></span>
</td>
</tr>
<tr class="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="num">(77,406)<span></span>
</td>
<td class="nump">546,749<span></span>
</td>
<td class="num">(136,582)<span></span>
</td>
</tr>
<tr class="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">65,948<span></span>
</td>
<td class="nump">107,826<span></span>
</td>
<td class="nump">145,995<span></span>
</td>
</tr>
<tr class="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">(87,445)<span></span>
</td>
<td class="num">(53,746)<span></span>
</td>
<td class="num">(55,049)<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_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Foreign exchange loss, net</a></td>
<td class="nump">325,011<span></span>
</td>
<td class="num">(363,164)<span></span>
</td>
<td class="num">(784,583)<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">13,835,636<span></span>
</td>
<td class="nump">4,875,927<span></span>
</td>
<td class="nump">1,636,416<span></span>
</td>
</tr>
<tr class="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_AdjustmentsForIncomeTaxExpense', window );">Income taxes</a></td>
<td class="num">(4,389,769)<span></span>
</td>
<td class="num">(2,077,844)<span></span>
</td>
<td class="num">(3,276,274)<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">9,445,867<span></span>
</td>
<td class="nump">2,798,083<span></span>
</td>
<td class="num">(1,639,858)<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_ComprehensiveLossForTheYearAbstract', 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">(589,961)<span></span>
</td>
<td class="num">(357,217)<span></span>
</td>
<td class="num">(1,103,310)<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">(589,961)<span></span>
</td>
<td class="num">(357,217)<span></span>
</td>
<td class="num">(1,103,310)<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">8,855,906<span></span>
</td>
<td class="nump">2,440,866<span></span>
</td>
<td class="num">(2,743,168)<span></span>
</td>
</tr>
<tr class="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_ComprehensiveIncomeAttributableToOwnersOfParent', window );">Controlling interest</a></td>
<td class="nump">9,444,208<span></span>
</td>
<td class="nump">2,798,188<span></span>
</td>
<td class="num">(1,635,909)<span></span>
</td>
</tr>
<tr class="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_NoncontrollingInterest1', window );">Non-controlling interest</a></td>
<td class="nump">1,659<span></span>
</td>
<td class="num">(105)<span></span>
</td>
<td class="num">(3,949)<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_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">9,445,867<span></span>
</td>
<td class="nump">2,798,083<span></span>
</td>
<td class="num">(1,639,858)<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_ComprehensiveIncomeLossAttributableToAbstract', 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="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_ControllingInterest1', window );">Controlling interest</a></td>
<td class="nump">8,850,755<span></span>
</td>
<td class="nump">2,429,656<span></span>
</td>
<td class="num">(3,091,337)<span></span>
</td>
</tr>
<tr class="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_ComprehensiveIncomeAttributableToNoncontrollingInterests', window );">Non-controlling interest</a></td>
<td class="nump">5,151<span></span>
</td>
<td class="nump">11,210<span></span>
</td>
<td class="nump">348,169<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_ComprehensiveIncomelossForTheYear', window );">Comprehensive income (loss) for the year</a></td>
<td class="nump">$ 8,855,906<span></span>
</td>
<td class="nump">$ 2,440,866<span></span>
</td>
<td class="num">$ (2,743,168)<span></span>
</td>
</tr>
<tr class="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) (in Shares)</a></td>
<td class="nump">462,810<span></span>
</td>
<td class="nump">463,483<span></span>
</td>
<td class="nump">465,069<span></span>
</td>
</tr>
<tr class="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_BasicEarningsLossPerShare', window );">Income (loss) per share (controlling interest) (Mexican pesos) (in Pesos per share)</a></td>
<td class="nump">$ 20.41<span></span>
</td>
<td class="nump">$ 6.04<span></span>
</td>
<td class="num">$ (3.52)<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_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 2021-01-01<br> -Paragraph 35<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
</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_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 2021-01-01<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-2021-en-r&amp;anchor=para_35_b_vi&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2021-03-24<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_BasicEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).</p></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 2021-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2021-01-01<br> -Paragraph 67<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_67&amp;doctype=Standard<br> -URIDate 2021-03-24<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_BasicEarningsLossPerShare</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 2021-01-01<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-2021-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_B12_b_ix&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 81A<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_81A_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_81B_b_i&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_81B_b_ii&amp;doctype=Standard<br> -URIDate 2021-03-24<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 all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, 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 2021-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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/disclosureRef<br> -Name IAS<br> -Number 21<br> -IssueDate 2021-01-01<br> -Paragraph 52<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_52_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 35<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 23<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_23_d&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph B13<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_B13_f&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<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 2021-01-01<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-2021-en-r&amp;anchor=para_106_d_ii&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_B12_b_viii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 81A<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_81A_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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, after reclassification adjustments, 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 2021-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2021-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2023-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2021-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 23<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_23_c&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph B13<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_B13_e&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 70<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_70_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ComprehensiveIncomeLossAttributableToAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ComprehensiveIncomeLossAttributableToAbstract</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_ComprehensiveIncomelossForTheYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ComprehensiveIncomelossForTheYear</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_ComprehensiveLossForTheYearAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ComprehensiveLossForTheYearAbstract</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_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract</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_ControllingInterest1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ControllingInterest1</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_NoncontrollingInterest1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_NoncontrollingInterest1</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>17
<FILENAME>R4.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531575467944">
<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</div></th>
<th class="th"><div>Additional paid-in capital</div></th>
<th class="th"><div>Retained earnings</div></th>
<th class="th"><div>Repurchase of own capital stock reserve</div></th>
<th class="th"><div>Cumulative translation effects in foreign subsidiaries</div></th>
<th class="th"><div>Total controlling interest</div></th>
<th class="th"><div>Non-controlling Interest</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, 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_PaymentsToAcquireOrRedeemEntitysShares', 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="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="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="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 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_DividendsPaidClassifiedAsFinancingActivities', 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>
<tr class="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 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">(74,497)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(74,497)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(74,497)<span></span>
</td>
</tr>
<tr class="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">9,444,208<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(593,453)<span></span>
</td>
<td class="nump">8,850,755<span></span>
</td>
<td class="nump">5,151<span></span>
</td>
<td class="nump">8,855,906<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, 2021</a></td>
<td class="nump">$ 2,832,268<span></span>
</td>
<td class="nump">$ 4,575,233<span></span>
</td>
<td class="nump">$ 30,239,277<span></span>
</td>
<td class="nump">$ 2,823,851<span></span>
</td>
<td class="nump">$ 1,288,278<span></span>
</td>
<td class="nump">$ 41,758,907<span></span>
</td>
<td class="nump">$ 41,161<span></span>
</td>
<td class="nump">$ 41,800,068<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 2021-01-01<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-2021-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_B12_b_ix&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 81A<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_81A_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 31<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2021-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2021-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2021-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_17_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R5.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531582178424">
<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, 2021</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_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_ProfitLossAttributableToOwnersOfParent', window );">Net income (loss) for the year</a></td>
<td class="nump">$ 9,445,867<span></span>
</td>
<td class="nump">$ 2,798,083<span></span>
</td>
<td class="num">$ (1,639,858)<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_DepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">1,175,108<span></span>
</td>
<td class="nump">1,452,271<span></span>
</td>
<td class="nump">1,108,629<span></span>
</td>
</tr>
<tr class="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">979<span></span>
</td>
<td class="nump">12,072<span></span>
</td>
<td class="nump">41,598<span></span>
</td>
</tr>
<tr class="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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,320<span></span>
</td>
</tr>
<tr class="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">(65,948)<span></span>
</td>
<td class="num">(107,826)<span></span>
</td>
<td class="num">(145,995)<span></span>
</td>
</tr>
<tr class="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">87,445<span></span>
</td>
<td class="nump">53,746<span></span>
</td>
<td class="nump">55,049<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_AdjustmentsForUnrealisedForeignExchangeLossesGains', window );">Unrealized foreign exchange loss (gain), net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">18,030<span></span>
</td>
</tr>
<tr class="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_IncomeTaxAmount', window );">Income tax</a></td>
<td class="nump">4,389,769<span></span>
</td>
<td class="nump">2,077,844<span></span>
</td>
<td class="nump">3,276,274<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">15,033,220<span></span>
</td>
<td class="nump">6,286,190<span></span>
</td>
<td class="nump">2,719,047<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">(1,807,289)<span></span>
</td>
<td class="num">(795,682)<span></span>
</td>
<td class="nump">515,726<span></span>
</td>
</tr>
<tr class="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="num">(78,941)<span></span>
</td>
<td class="nump">98,874<span></span>
</td>
<td class="num">(58,523)<span></span>
</td>
</tr>
<tr class="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">(2,715,001)<span></span>
</td>
<td class="num">(777,419)<span></span>
</td>
<td class="nump">1,812,770<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_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables', window );">(Increase) in Other receivables, recoverable taxes and prepaid expenses</a></td>
<td class="num">(31,192)<span></span>
</td>
<td class="num">(1,727,200)<span></span>
</td>
<td class="num">(4,185,306)<span></span>
</td>
</tr>
<tr class="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">836,406<span></span>
</td>
<td class="nump">1,066,393<span></span>
</td>
<td class="num">(151,986)<span></span>
</td>
</tr>
<tr class="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">(38,598)<span></span>
</td>
<td class="num">(113,155)<span></span>
</td>
<td class="num">(93,065)<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_simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes', window );">(Decrease)/increase in Accounts payable other and accrued liabilities and taxes other than income taxes</a></td>
<td class="num">(2,811,273)<span></span>
</td>
<td class="num">(404,126)<span></span>
</td>
<td class="nump">484,090<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">8,387,332<span></span>
</td>
<td class="nump">3,633,875<span></span>
</td>
<td class="nump">1,042,753<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">(1,066,422)<span></span>
</td>
<td class="num">(951,205)<span></span>
</td>
<td class="num">(1,271,420)<span></span>
</td>
</tr>
<tr class="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="num">(9,199)<span></span>
</td>
<td class="nump">10,708<span></span>
</td>
<td class="num">(52,293)<span></span>
</td>
</tr>
<tr class="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_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities', window );">Collection of loans to related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,071,032<span></span>
</td>
</tr>
<tr class="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_InterestReceivedClassifiedAsInvestingActivities', window );">Interest income collected</a></td>
<td class="nump">65,948<span></span>
</td>
<td class="nump">107,826<span></span>
</td>
<td class="nump">145,995<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_CashFlowsFromUsedInInvestingActivities', window );">Net cash flows (used) provided by investing activities</a></td>
<td class="num">(1,009,673)<span></span>
</td>
<td class="num">(832,671)<span></span>
</td>
<td class="num">(106,686)<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_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="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_PaymentsToAcquireOrRedeemEntitysShares', window );">Repurchase and placement of own capital stocks, net</a></td>
<td class="num">(74,497)<span></span>
</td>
<td class="num">(41,984)<span></span>
</td>
<td class="num">(156,058)<span></span>
</td>
</tr>
<tr class="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_DividendPaid', window );">Dividends paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,990,000)<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_simecb_InterestExpense1', window );">Interest expense</a></td>
<td class="num">(87,445)<span></span>
</td>
<td class="num">(53,746)<span></span>
</td>
<td class="num">(55,049)<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">(161,942)<span></span>
</td>
<td class="num">(2,085,730)<span></span>
</td>
<td class="num">(211,107)<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">7,215,717<span></span>
</td>
<td class="nump">715,474<span></span>
</td>
<td class="nump">724,960<span></span>
</td>
</tr>
<tr class="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">7,727,698<span></span>
</td>
<td class="nump">7,446,447<span></span>
</td>
<td class="nump">6,987,241<span></span>
</td>
</tr>
<tr class="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="nump">186,777<span></span>
</td>
<td class="num">(434,223)<span></span>
</td>
<td class="num">(265,754)<span></span>
</td>
</tr>
<tr class="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">$ 15,130,192<span></span>
</td>
<td class="nump">$ 7,727,698<span></span>
</td>
<td class="nump">$ 7,446,447<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 2021-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
<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_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 2021-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
<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_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 2021-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
<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_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 2021-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
<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_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 2021-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
<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_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 2021-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
<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_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 2021-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2021-01-01<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-2021-en-r&amp;doctype=Illustrative%20Examples&amp;dita_xref=IAS07_IE_A__IAS07_IE_A_TI<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2021-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2021-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2021-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 16<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_16_f&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 23<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_23_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph B13<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_B13_d&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 104<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_104&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2021-01-01<br> -Paragraph 28<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_28&amp;doctype=Standard<br> -URIDate 2021-03-24<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 after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on 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 2021-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 31<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_17_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<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-2021-en-r&amp;anchor=para_81B_a_ii&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 16<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_16_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
<td style="white-space:nowrap;">simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables</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_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
</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_ChangesInOperatingAssetsAndLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ChangesInOperatingAssetsAndLiabilitiesAbstract</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_DecreaseIncreaseInOtherNoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DecreaseIncreaseInOtherNoncurrentAssets</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_DividendPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DividendPaid</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_IncomeTaxAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_IncomeTaxAmount</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_InterestExpense1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_InterestExpense1</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>19
<FILENAME>R6.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531582098728">
<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, 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_simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract', window );"><strong>Disclosure Of Nature Of Business Explanatory [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"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>1.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nature
of business</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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).</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfNatureOfBusinessExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ 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_DisclosureOfNatureOfBusinessExplanatory</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>dtr: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_simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfNatureOfBusinessExplanatoryAbstract</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>20
<FILENAME>R7.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576408296">
<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, 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_simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract', window );"><strong>Disclosure of non-adjusting events after reporting period [text block] [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_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory', window );">Significant events</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Significant
events</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 11, 2021, a contract was signed for the purchase of fixed assets from Kobelco, for USD $10.0 million, for wire production, located
in Silao Guanajuato. (CHQ Wire Mexico, S.A. de C.V.)</span></td>
</tr></table><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_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [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 10<br> -IssueDate 2021-01-01<br> -Paragraph 21<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=10&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_21&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory</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_simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract</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>21
<FILENAME>R8.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576468072">
<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, 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_simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract', window );"><strong>Application of New and Amended Standards and Interpretations and Standards Not In Force Yet [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_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory', window );">Application of new and amended standards and interpretations and standards not in force yet</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Application
of new and amended standards and interpretations and standards not in force yet</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, 2021.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">International
Financial Reporting Standards, not in force yet.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments
are effective as of 2022:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
May 2020, the following amendments were issued:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reference
to the conceptual framework</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS
3.- Business Combinations, the amendments correspond only to refer to the conceptual framework.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Onerous
contracts: Cost of fulfilling a contract.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Property,
plant and equipment: Revenues from the use previously foreseen</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Also
in May 2020, annual improvements to IFRS Standards 2018-2020 were issued, effective January 1, 2022.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS
1 First-time Adoption of International Financial Reporting Standards</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purpose
of improvement:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Some
options are established for the application of the Standards to Subsidiaries as a first-time adopter of IFRS</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS
9 Financial Instruments.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purpose
of improvement:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments
applicable as of 2023:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
February 2021, the following amendments were issued:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IAS
1.- Presentation of financial statements, the modification is that an entity must disclose its material information on accounting
policies instead of its significant accounting policies.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IAS
8.- Accounting policies, changes in accounting estimates and errors, this standard is modified to clarify how entities must distinguish
between changes in accounting policies and changes in accounting estimates.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
May 2021, the IASB issued an amendment to IAS 12.- Income Tax, which clarifies the accounting for deferred tax on transactions
that, at the time of the transaction, give rise to equal taxable temporary differences and deductibles. In specific circumstances,
entities are exempt from recognizing deferred taxes when they recognize assets or liabilities for the first time. The amendments
clarify that the exemption does not apply to transactions for which entities recognize both an asset and a liability and that
give rise to equal taxable and deductible temporary differences. This may be the case for transactions such as leases and decommissioning,
restoration and similar obligations. Entities are required to recognize deferred taxes on such transactions.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
Standard modifies IFRS 1.- Adoption for the first time of the International Financial Reporting Standards, to establish that deferred
taxes related to leases and dismantling, restoration and similar obligations are recognized by those who adopt for the first time
on the date of transition to International Financial Reporting Standards, despite the exemption established in IAS 12.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
the date of issuance of our consolidated financial statements, these new standards have not had any effect on our financial information.</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 application of new and modified standards and interpretations and standards not yet in force.</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_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory</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>dtr: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_simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract</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>22
<FILENAME>R9.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576318840">
<tr>
<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>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract', window );"><strong>Disclosure of basis of preparation of financial statements [text block] [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_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory', window );">Basis of preparation and presentation of the consolidated financial statements</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basis
of preparation and presentation of the consolidated financial statements</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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 statements of comprehensive income 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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, and 2020, the subsidiaries of Grupo Simec, S.A.B. de C.V. included in the consolidation are the following:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Percentage of equity owned</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: bottom; font-weight: bold; text-align: left"/><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
    <tr style="vertical-align: bottom">
    <td style="vertical-align: bottom; font-weight: bold; text-align: left">Subsidiaries established in Mexico:</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Compa&#241;&#237;a Sider&#250;rgica de Guadalajara, S.A. de C.V.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">99.99</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">99.99</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Arrendadora Simec, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec International, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Compa&#241;&#237;a Sider&#250;rgica del Pacifico, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Coordinadora de Servicios Sider&#250;rgicos de Calidad, S.A. de C.V. (8)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Industrias del Acero y del Alambre, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Procesadora Mexicali, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Servicios Simec, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Sistemas de Transporte de Baja California, S.A.&#160;de&#160;C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Operadora de Servicios Sider&#250;rgicos de Tlaxcala, S.A.&#160;de C.V. (8)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Operadora de Metales, S.A. de C.V. (8)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Administradora de Servicios Sider&#250;rgicos de Tlaxcala, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">CSG Comercial, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.95</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.95</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Operadora de Servicios de la Industria Sider&#250;rgica ICH, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Corporaci&#243;n Aceros DM, S.A. de C.V. and subsidiaries&#160;(1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Acero Transportes San, S.A. de C.V. (1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec Acero, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Corporaci&#243;n ASL, S. A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec International 6, S.A. de C.V. (8)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec International 7, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec International 9, S.A.P.I. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Corporativos G&amp;DL, S.A. de C.V. (8)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Orge, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Sider&#250;rgica del Occidente y Pacifico, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">RRLC, S.A.P.I. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">95.10</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">95.10</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Grupo Chant, S.A.P.I. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">97.61</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">97.61</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Aceros Especiales Simec Tlaxcala, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gases Industriales de Tlaxcala, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">GSIM de Occidente S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Fundiciones de Acero Estructural, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Sider&#250;rgicos Noroeste, S.A. de C.V. (9)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec Sider&#250;rgico, S.A. de C.V. (2)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Subsidiaries established in foreign countries:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">SimRep Corporation and Subsidiaries (3) (4) (5)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.41</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.41</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Pacific Steel, Inc. (4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Pacific Steel Projects, Inc. (4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec Steel, Inc. (4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec USA, Corp. (4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Undershaft Investments, NV. (6)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">GV do Brasil Industria e Comercio de A&#231;o LTDA (7)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Companhia Siderurgica do Espiritu Santo S.A. (2) (7)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Companies
located in San Luis Potosi. For purposes of this report constitute the &#8220;Grupo San&#8221;.</span></td>
</tr><tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr>
     </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Company
incorporated in 2018</span></td>
</tr><tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr>
     </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ICH
owns 0.59% of the shares in this company at December 31, 2020.</span></td>
</tr><tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr> </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Companies
established in the United States of America, except a subsidiary of SimRep which is established in Canada.</span></td>
</tr>
     <tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr>
     </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 &#8220;Republic&#8221;.</span></td>
</tr><tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr>
     </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Company
established in Cura&#231;ao.</span></td>
</tr><tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr>
     </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(7)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Companies
established in Brazil.</span></td>
</tr><tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr>
     </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(8)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr><tr style="vertical-align: top; text-align: justify">
<td style="text-align: left">&#160;</td><td style="text-align: justify">&#160;</td></tr>
     </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(9)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Company
incorporated in 2017.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>a.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
exchange rates at the balance sheet date, to all assets, liabilities and stockholder&#180;s equity.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
historical exchange rate at revenues, costs and expenses.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Relevant
exchange rates used in the conversion of the financial statements of foreign subsidiaries were as follows (Mexican pesos per one
U.S. dollar):</span></p><p style="margin-left: -0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current exchange rate as of December 31, 2021</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">20.52</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current exchange rate as of December 31, 2020</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">19.95</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average exchange rate for the year ended December 31, 2021 (*)</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">20.28</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average exchange rate for the year ended December 31, 2020 (*)</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">21.49</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current exchange rate as of May 17, 2022</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">20.14</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(*)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average
exchange rate used to translate revenues, costs and expenses of the companies mentioned above.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>b.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
the date of acquisition, the identifiable assets acquired and the liabilities assumed are recognized at their fair value, except:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>c.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>d.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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;.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>e.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 1,304 million Mexican pesos (average of USD$ 465.5/MT) on hand at December 31, 2021 and 136,541 MT
of coke inventory valued at 953 million Mexican pesos (average of USD$ 350/MT) on hand at December 31, 2020 that is classified
as long-term in the accompanying Consolidated Statements of Financial Position.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>f.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
initial estimated useful lives of the Company&#8217;s main assets are as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Buildings</td><td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10 to 65</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 to 40</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left">Transportation equipment</td><td style="width: 1%">&#160;</td>
    <td style="width: 10%; text-align: center">4</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Furniture, chattels and computer equipment</td><td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 to 10</span></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>g.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Leases
</i></b><i>&#8211; </i>IFRS 16 &#8220;Leases&#8221;. 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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>h.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
other costs for loans are recognized in profit or loss in the period in which they are incurred.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>i.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expenditure
on research activities is recognized as an expense in the period in which it is incurred.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
technical feasibility of completing the intangible asset so that it will be available for use or sale;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
intention to complete the intangible asset and use or sell it;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
ability to use or sell the intangible asset;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">How
the intangible asset will generate probable future economic benefits;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset;
and</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
ability to measure reliably the expenditure attributable to the intangible asset during its development.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>j.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>k.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>l.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>m.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liabilities
for employee benefits recognized in the consolidated statement of financial position represent the present value of the defined
benefit obligation.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>n.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>o.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Income
taxes</i></b><i> &#8211; </i>Income taxes represents the sum of the tax currently payable and deferred taxes.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company follows the practice of recognizing the benefit from the amortization of acquired or generated tax losses in current earnings
that are amortized.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>p.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange
differences are recognized in profit or loss in the period in which they arise except for:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange
differences on foreign currency borrowings relating to assets under construction for future productive use,  which are included in
the cost of those assets and are recorded as an adjustment to interest costs on those foreign currency borrowings;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange
differences on transactions entered into in order to hedge certain foreign currency risks; and</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>q.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>r.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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. 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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company does not have financial assets classified as &#8220;available-for-sale financial assets&#8221;.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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,  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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Objective
evidence of impairment could include:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Significant
financial difficulty of the issuer or counterparty;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Breach
of contract, such as a default or delinquency in interest or principal payments;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
becoming probable that the borrower will enter bankruptcy or financial re-organization; or</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
disappearance of an active market for that financial asset because of financial difficulties.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 &#8203;&#8203;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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>s.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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;.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
financial liability is classified as held for trading if:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
has been acquired principally for the purpose of repurchasing it in the near term;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
is a derivative that has not been designated as a hedging instrument and fulfils the condition to be effective.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Such
designation eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>t.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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%.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>u.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract
assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
receivable</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract
liabilities</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>v.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Financial
information by operating segment &#8211; </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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>w.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Environmental
liabilities &#8211; </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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>x.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Cost
of sales and expenses by function &#8211; </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.</span></td>
</tr></table><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_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory</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_simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract</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>23
<FILENAME>R10.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576347080">
<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, 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_simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract', window );"><strong>Disclosure Of Critical Accounting Judgments And Key Sources Of Estimation Explanatory [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_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory', window );">Critical accounting judgments and key sources of estimates</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Critical
accounting judgments and key sources of estimates</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">a.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Critical
accounting judgments</i> <span 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:</span></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Functional
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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">b.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Key
information for estimates <span style="font-weight: normal">&#8211;</span></i><span 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.</span></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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, 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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Net
realizable value of inventory </i></b>&#8211; 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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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).</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Employee
                                                                                                                                                                 Benefits </i> </b>&#8211; 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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
change in the economic, employment and fiscal conditions could modify the estimates.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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. </span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, 2021 and 2020 the Company has no derivative financial instruments.</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Critical accounting judgments and key sources of estimation.</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_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory</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>dtr: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_simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract</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>24
<FILENAME>R11.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576276680">
<tr>
<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>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract', window );"><strong>Cash and cash equivalents and other investments [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_DisclosureOfCashAndCashEquivalentsExplanatory', window );">Cash and cash equivalents and other investments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cash
and cash equivalents and other investments</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash
and cash equivalents are as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December&#160;31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Cash</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,065,311</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">6,971,175</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Cash equivalents (1)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">13,064,881</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">756,523</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">15,130,192</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">7,727,698</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><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_DisclosureOfCashAndCashEquivalentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfCashAndCashEquivalentsExplanatory</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_simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfCashAndCashEquivalentsTextBlockAbstract</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>25
<FILENAME>R12.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576376072">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade Receivables &#8211; Net<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract', window );"><strong>Trade receivables &#8211; Net [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 &#8211; Net</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Trade
receivables &#8211; Net</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Credit
limits and credit scores of customers are reviewed twice a year. On December 31, 2021 and 2020 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Age
of net receivables that are past due were as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">At December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">30 - 60 days</span></td><td style="width: 1%; text-align: left">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">355,633</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">164,646</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">61 - 90 days</span></td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">62,387</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22,288</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">91 + days</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">93,504</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">245,420</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">511,524</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">432,354</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the years ended December 31, 2021 and 2020, the movement in the allowance for doubtful accounts was as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Balance at beginning of year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">233,355</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">237,098</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Provisions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22,247</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Cancellation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(415</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Account recoveries</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,708</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,333</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Translations effects</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(28,325</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,995</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Balance at end of year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">224,569</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">233,355</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company 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. 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.</span></p><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_DisclosureOfTradeAndOtherReceivablesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfTradeAndOtherReceivablesExplanatory</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_simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract</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>26
<FILENAME>R13.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531578768088">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Recoverable Taxes<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract', window );"><strong>Recoverable Taxes [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_DisclosureOfRecoverableTaxesExplanatory', window );">Recoverable taxes</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Recoverable
                                         taxes</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Value Added Tax</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">100,838</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">534,760</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Income Tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">353,325</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">494,603</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">595</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">445</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">454,758</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,029,808</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfRecoverableTaxesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DisclosureOfRecoverableTaxesExplanatory</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>dtr: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_simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfRecoverableTaxesExplanatoryAbstract</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>27
<FILENAME>R14.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531578686168">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Inventories<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfInventoriesTextBlockAbstract', window );"><strong>Disclosure of inventories [text block] [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_DisclosureOfInventoriesExplanatory', window );">Inventories</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Inventories</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</p><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-left: 0.25in">Current inventory:</p><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: bottom; text-align: left"/><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Finished goods</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,772,167</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,302,443</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Work-in-process</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">355,830</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">96,174</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Billets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,255,933</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,232,736</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Raw materials and supplies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,092,292</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,817,090</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Materials, spare parts and rollers</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,271,891</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,233,282</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Materials in-transit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">391,874</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">11,748,113</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">9,073,599</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current
inventory:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Coke</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,303,975</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">952,690</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Spare parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">62,092</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">72,139</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Rollers</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">162,263</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">185,498</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Finished goods</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">353,095</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">353,095</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,881,425</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,563,422</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Less, valuation allowance at the lower of cost or net realizable value.</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(353,095</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(353,095</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,528,330</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,210,327</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has <span style="-sec-ix-hidden: hidden-fact-8">$&#160;1,303,975</span> and <span style="-sec-ix-hidden: hidden-fact-9">$&#160;952,690</span> of coke inventory on hand as of December 31, 2021 and 2020 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 March 2022, 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.</span></p><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_DisclosureOfInventoriesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2021-en-r&amp;doctype=Standard&amp;dita_xref=IAS02_g36-39__IAS02_g36-39_TI<br> -URIDate 2021-03-24<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_DisclosureOfInventoriesExplanatory</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_simecb_DisclosureOfInventoriesTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfInventoriesTextBlockAbstract</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>28
<FILENAME>R15.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576322424">
<tr>
<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>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract', window );"><strong>Disclosure of property, plant and equipment [text block] [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_DisclosureOfPropertyPlantAndEquipmentExplanatory', window );">Property, plant and equipment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Property,
                                         plant and equipment </b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
of property, plant and equipment is as follows (in millions of Mexican pesos):</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Land</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Buildings</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Machinery and <br/>
equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Transportation<br/>
equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Furniture, mixtures and computer equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Constructions and machinery in-progress</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Total</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 30%; text-align: left">Balance to January 1, 2020</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">1,291</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">5,138</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">28,926</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">161</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">141</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">1,371</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">37,028</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">323</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">525</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">83</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">951</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Reclassifications</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">94</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">334</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(428</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Conversion adjustments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(115</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(148</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(11</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(266</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Balance as of December 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,316</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">5,440</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">29,637</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">161</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">144</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,015</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">37,713</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">119</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">569</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">358</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,066</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Reclassifications</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-10">&#160;</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Conversion adjustments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(44</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">303</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">243</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Balance as of December 31, 2021</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,431</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">5,410</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">30,194</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">162</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">149</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,676</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">39,022</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated
depreciation of property, plant and equipment is as follows (in millions of Mexican pesos):</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Buildings</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Machinery and<br/>
equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Transportation<br/>
equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Furniture, mixtures and computer equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Total</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 40%; text-align: left">Balance as of January 1, 2020</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,082</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">19,047</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">85</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">77</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">20,291</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Depreciation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">152</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,283</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,441</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Conversion effects</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(21</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">52</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">30</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Balance as of December 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,213</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">20,382</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">86</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">81</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">21,762</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Depreciation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">46</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,127</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,175</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Conversion effects</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(9</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">82</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">72</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Balance as of December 31, 2021</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,250</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">21,591</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">86</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">82</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">23,009</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
depreciation expense for the years ended December 31, 2021, and 2020 amounted to <span style="-sec-ix-hidden: hidden-fact-11">$&#160;1,175,108</span> and <span style="-sec-ix-hidden: hidden-fact-12">$&#160;1,441,021</span>, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
net book value of property, plant and equipment is as follows (in millions of Mexican pesos):</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Net Book Value:</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Land</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Buildings</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Machinery
    and<br/>
Equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Transportation<br/>
equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Furniture, mixtures and computer equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Constructions and machinery in-progress</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Total</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 30%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance as of December 31, 2019</span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right">1,291</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right">4,056</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right">9,879</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right">76</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right">64</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right">1,371</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right">16,737</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance as of December 31, 2020</span></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,316</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,227</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">9,255</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">75</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">63</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,015</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">15,951</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance as of December 31, 2021</span></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,431</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,160</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">8,603</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">76</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">67</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,676</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">16,013</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
facility was idled in June of 2015 and management has no near-term plans to restart the facility, except for the Lorain 9/10&#8221;
Mill, which is in the process of being recommissioned due to market demand for cold heading quality steel (CHQ) and special bar
quality steel (SBQ). The expectation is that it will be restarted when market conditions improve substantially, particularly in
the oil and gas drilling industry. During 2021 and 2020 the Company invested in certain improvements in the Lorain facility so
as to be better prepared to reactivate the plant, with USD$ 15.6 and USD$ 6.0 million recorded to construction-in-progress for
the years ended December 31, 2021 and 2020, respectively.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has property, machinery, and equipment with a net book value of approximately USD$ 54.6, USD<span style="-sec-ix-hidden: hidden-fact-13">$&#160;40.3</span> and USD$ 41.5
million as of December 31, 2021, 2020 and 2019, respectively pertaining to the Lorain, Ohio facility after recording an impairment
charge when the facility was idled.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, 2021, no other asset groups were impaired based on current projections. No further impairment was considered
necessary or appropriate.</span></p><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_DisclosureOfPropertyPlantAndEquipmentExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2021-en-r&amp;doctype=Standard&amp;dita_xref=IAS16_g73-79_TI<br> -URIDate 2021-03-24<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_DisclosureOfPropertyPlantAndEquipmentExplanatory</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_simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract</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>29
<FILENAME>R16.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576365096">
<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, 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_simecb_DisclosureOfIntangibleAssetsTextBlockAbstract', window );"><strong>Disclosure of intangible assets [text block] [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_DisclosureOfIntangibleAssetsExplanatory', window );">Intangible and other long-term assets</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Intangible
                                         and other long-term assets</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
balances as of December 31, 2021 and 2020 are as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="vertical-align: bottom; font-weight: bold; text-align: center">Amortization</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left">Assets</td><td style="vertical-align: bottom; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Original<br/>
Value</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Accumulated<br/>
amortization</b></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Net</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>period<br/>
(years)</b></p></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 52%; text-align: left">Republic trade mark</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">110,506</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"/><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">110,506</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 10%; text-align: center"><div style="-sec-ix-hidden: hidden-fact-14"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Customers list</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">67,459</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">67,459</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">20</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Total from Republic (1)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">177,965</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">67,459</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">110,506</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Customers list</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,205,700</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,205,700</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">9</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">San 42 trademark (2)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">329,600</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">329,600</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-15"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Goodwill (2)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,814,160</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,814,160</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center"><div style="-sec-ix-hidden: hidden-fact-16"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Total from Grupo San (3)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,349,460</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,205,700</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,143,760</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,527,425</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,273,159</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,254,266</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Other assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">58,303</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">58,303</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,585,728</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,273,159</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,312,569</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Amortization</b></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left">Assets</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Original<br/>
Value</b></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Accumulated<br/>
amortization</b></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Net</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>period<br/>
(years)</b></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 52%; text-align: left">Republic trade mark</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">107,380</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"/><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">107,380</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 10%; text-align: center"><div style="-sec-ix-hidden: hidden-fact-17"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Kobe Tech contract</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">125,141</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">125,141</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">12</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Customers list</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">65,550</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">65,550</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">20</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Total from Republic (1)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">298,071</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">190,691</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">107,380</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Customers list</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,205,700</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,205,700</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">9</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">San 42 trademark (2)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">329,600</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">329,600</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-18"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Goodwill (2)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,814,160</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,814,160</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center"><div style="-sec-ix-hidden: hidden-fact-19"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Total from Grupo San (3)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,349,460</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,205,700</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,143,760</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
    <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,647,531</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,396,391</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,251,140</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Other assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">71,816</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">71,816</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,719,347</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,396,391</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,322,956</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets with undefined useful life.</span></td></tr><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif">&#160;</td></tr> </table><p style="margin-top: 0; margin-bottom: 0"/><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets from the Republic acquisition.</span></td></tr><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif">&#160;</td></tr> </table><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The San 42 trademark and the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $2,352,000, respectively.</span></td></tr><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif">&#160;</td></tr> </table><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets from the Grupo San acquisition.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
amortization of these assets recorded in net income of the years ended December 31, 2021 and 2020, amounted to $ 10,522 and <span style="-sec-ix-hidden: hidden-fact-20">$&#160;11,250</span>,
respectively.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
other assets are not subject to amortization and they are primarily comprised of guarantee deposits.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
reconciliation between the opening and closing balances of each year is presented below:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left">Assets</td><td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Original
                                                                                                         Value</b></span></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Accumulated amortization</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Net</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Balance as of December 31, 2019</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,706,666</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(2,371,549</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,335,117</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,250</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(11,250</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Adjustment effect of the year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,431</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(13,592</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12,161</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Balance as of December 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">4,719,347</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(2,396,391</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,322,956</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,520</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(10,520</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Cancellations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(128,785</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">128,785</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Adjustment effect of the year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(15,354</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,967</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,387</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Balance as of December 31, 2021</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,585,728</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(2,273,159</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,312,569</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><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_DisclosureOfIntangibleAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 intangible 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 38<br> -IssueDate 2021-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2021-en-r&amp;doctype=Standard&amp;dita_xref=IAS38_g118-128_TI<br> -URIDate 2021-03-24<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_DisclosureOfIntangibleAssetsExplanatory</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_simecb_DisclosureOfIntangibleAssetsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfIntangibleAssetsTextBlockAbstract</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>30
<FILENAME>R17.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576382440">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Short-Term Debt<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfBorrowingsTextBlockAbstract', window );"><strong>Disclosure of borrowings [text block] [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_DisclosureOfBorrowingsExplanatory', window );">Short-term debt</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Short-term
                                         debt</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 in third place. 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, 2021 and 2020, the
amount of the bonds not exchanged totaled USD<span style="-sec-ix-hidden: hidden-fact-23">$&#160;0.3</span> million, plus accrued interest. At December 31, 2021 and 2020, liabilities
in pesos for the bonds not exchanged amounted <span style="-sec-ix-hidden: hidden-fact-21">$&#160;6,196</span> and <span style="-sec-ix-hidden: hidden-fact-22">$&#160;6,020</span>, respectively.</span></p><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_DisclosureOfBorrowingsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfBorrowingsExplanatory</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_simecb_DisclosureOfBorrowingsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfBorrowingsTextBlockAbstract</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>31
<FILENAME>R18.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576312680">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounts Payable Trade and Other Accrued Liabilities<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract', window );"><strong>Accounts payable trade and other accrued liabilities [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_DisclosureOfTradeAndOtherPayablesExplanatory', window );">Accounts payable trade and other accrued liabilities</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Accounts
                                         payable trade and other accrued liabilities</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; text-align: center">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; text-align: center">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Trade accounts payable</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">6,910,451</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">5,347,325</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other accrued liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">898,404</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,266,512</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">7,808,855</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">6,613,837</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><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_DisclosureOfTradeAndOtherPayablesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfTradeAndOtherPayablesExplanatory</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_simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfTradeAndOtherPayablesTextBlockAbstract</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>32
<FILENAME>R19.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576487976">
<tr>
<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>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract', window );"><strong>Disclosure of employee benefits [text block] [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_DisclosureOfEmployeeBenefitsExplanatory', window );">Employee benefits</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>14.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Employee
                                         benefits</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Mexican
entities</i></b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Collective bargaining agreements </i></b><i>&#8211;</i> During 2021, approximately 42% (44% on 2020) of the employees in the Company&#8217;s Mexican operations are covered by collective bargaining agreements. The Mexican collective contracts expire in periods greater than one year.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Seniority
                                         premium benefits</i></b><i> &#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
                                         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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Severance
                                         benefits </i></b><i>&#8211;</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&#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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Employee profit sharing (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 2021 and 2020, 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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Governmental defined 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 2021, 2020 and 2019 was $17,110, and $12,098 and $12,338, respectively.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Main
actuarial hypothesis used in the actuarial computations are:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Discount rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">7.55</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">7.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">7.70</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Wage increase rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.50</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.50</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Rate of salary increase</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.50</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.50</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.50</td><td style="text-align: left">%</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="margin-left: 0.5in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employee
benefits liability as of December 31, 2021, 2020 and 2019 are comprised as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Retirement benefits</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Termination
    benefits</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 40%; text-align: left">Vested benefits Obligation (OBA)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">0</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,390</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,390</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">47,159</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">0</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Plus, Non-Vested Benefits Obligation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">87,071</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">72,382</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">159,453</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">115,077</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">127,064</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Defined Benefits Obligation.</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">87,071</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">75,772</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">162,843</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">162,236</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">127,064</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: justify; padding-bottom: 4pt">Projected Net Liability</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">87,071</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">75,772</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">162,843</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">162,236</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">127,064</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="margin-left: 0.5in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cost for the period booked in profit and loss is comprised as follows</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Retirement benefits</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Termination
    benefits</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 40%; text-align: left">Service cost </td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">4,842</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,457</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">9,299</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">6,736</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,179</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Net interest</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,252</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,869</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,121</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,306</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,242</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Labor cost of past services</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,806</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,806</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,240</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,947</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: justify; padding-bottom: 4pt">Net Cost for the period</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">11,094</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">11,132</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">22,226</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">21,282</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">8,368</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
DBO amount recorded in the balance sheet as of December 31, 2021 and 2020 are <span style="-sec-ix-hidden: hidden-fact-24">$&#160;162,843</span>, and <span style="-sec-ix-hidden: hidden-fact-25">$&#160;161,864</span>, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: justify; padding-bottom: 1.5pt">Defined benefit obligations (DBO) changes in present</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">161,864</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">123,368</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-decoration: underline; vertical-align: top; text-align: left">Value</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">DBO present value at January 1<sup>st</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">161,864</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">123,368</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Past services labor cost</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,806</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,240</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Current service labor cost</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,299</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,736</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,121</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,306</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Paid benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,648</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Actuarial gains and losses in obligations</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(21,247</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,862</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">DBO present value at December 31<sup>st</sup></span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">162,843</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">161,864</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Initial PNL</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">161,864</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">123,368</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Net cost for the period</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22,226</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,282</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Paid benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,648</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Previous years effect on profit and loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(21,247</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,862</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Final PNL</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">162,843</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">161,864</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Defined benefits obligations (DBO)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">162,843</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">161,864</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Foreign
entities (Republic)</b></span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Collective
                                         Bargaining Agreements</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, 2020 and 2019 76%, 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Defined
Contribution Plans</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.5in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">I.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contributions
                                         to the SPT by Republic may be used to provide benefits to employees of other participating
                                         employers;</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.5in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">II.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
                                         a participating employer stops contributing to the SPT, the unfunded obligations of the
                                         plan may be borne by the remaining participating employers; and</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.5in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">III.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
                                         Republic chooses to stop participating in the SPT, Republic may be obliged to pay an
                                         amount based on the underfunded status of the plan, referred to as a withdrawal liability.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>c.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>VEBA
Benefit Trust</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, 2021, 2020 and 2019, the Company recorded expenses of USD $ 0.5, USD $ 0 million and
USD $ 1.1 million, respectively, related to this benefits plan.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the years ended December 31, 2021, 2020 and 2019, Republic recorded combined expenses of USD<span style="-sec-ix-hidden: hidden-fact-26">$&#160;3.5</span> million, USD<span style="-sec-ix-hidden: hidden-fact-27">$&#160;3.1</span>
and USD<span style="-sec-ix-hidden: hidden-fact-28">$&#160;3.6</span> million, respectively, related to the funding obligations of the retirement healthcare and pension benefits.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>401(k)
Plans</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, 2021, 2020 and 2019
the Company recorded expense of USD<span style="-sec-ix-hidden: hidden-fact-29">$&#160;1.0</span> million, USD$&#160;1.1 million and USD$ 1.1 million, respectively, related to this
defined contribution retirement plan.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Profit
Sharing and Incentive Compensation Plans</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 $ 0.5 million of expense was recorded for the year ended December 31, 2021.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, 2021, 2020 and 2019 the Company paid USD 0.5 million,
USD $ 0.0 and USD $0.0 million respectively, under this plan.</span></p><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_DisclosureOfEmployeeBenefitsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 employee 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 IAS<br> -Number 19<br> -IssueDate 2021-01-01<br> -Section Scope<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2021-en-r&amp;doctype=Standard&amp;dita_xref=IAS19_g2-7_TI<br> -URIDate 2021-03-24<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_DisclosureOfEmployeeBenefitsExplanatory</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_simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfEmployeeBenefitsTextBlockAbstract</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>33
<FILENAME>R20.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576330008">
<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, 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_simecb_DisclosureOfIncomeTaxTextBlockAbstract', window );"><strong>Disclosure of income tax [text block] [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; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>15.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Income
taxes</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.25in; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is subject to Income Tax (ISR).</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.25in; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.25in; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
analysis of the income tax charged to the results of 2021, 2020 and 2019 is as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Income tax of the year for Mexican companies</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,564,312</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,460,057</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,177,506</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Income tax year for foreign companies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,253,895</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">370,860</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">301,263</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Deferred tax for Mexican companies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(96,453</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(94,604</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,978</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Deferred tax for foreign companies</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">668,015</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">341,531</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(215,473</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,389,769</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,077,844</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,276,274</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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).</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.25in; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
2021, 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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Expected benefit, expense</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,084,348</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,462,776</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">490,925</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Increase (decrease) as a result of:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Inflation effect, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(577,234</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(139,134</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(417,960</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Impact of the nominal rate differences between the USA and Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">66,343</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,075</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(23,368</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Benefit from utilization of tax loss carry-forwards and others (1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(12,086</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,173</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(987,135</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Others, net (includes permanent items) Income tax expense (2)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">828,398</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">172,519</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,890,150</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Income tax expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,389,769</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,523,409</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">952,612</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Effective tax rate</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">31.73</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">31.24</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">58.21</td><td style="padding-bottom: 4pt; text-align: left">%</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 2021, 2020 and 2019, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</span></td></tr><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif">&#160;</td></tr> </table><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, Grupo Simec, S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize
as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Origin
Date</b></span></p></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Expiration
                                                                                             Date</b></span></p></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Tax losses available</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 31%; text-align: center">2013</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 31%; text-align: center">2023</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 32%; text-align: right">3,823</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center">2014</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,635</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center">2015</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,988</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center">2016</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">316,818</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center">2017</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">329,500</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center">2018</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">2028</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">97,980</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center">2019</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">2029</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">886,466</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center">2020</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">2030</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">898,711</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: center">2021</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">2031</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,632,449</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,177,370</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, Republic had USD$&#160;320.2 million of tax losses pending to amortize for federal tax purposes, of those
USD $189.2 million are undefined and USD $200.3 million expire between 2033 and 2038; USD$&#160;319.2 million of tax losses for
state and local purposes that expire between 2021 and 2040 and approximately USD$&#160;6.7 million of tax losses at the subsidiary
located in Canada, which expire between 2032 and 2040.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, GV do Brasil Industria e Comercio of A&#231;o LTDA, a subsidiary established in Brazil, had R$ 85.167
million Brazilian Reals ($ 313 million of Mexican pesos) of tax losses pending to amortize for federal tax purposes, which do
not have an expiration date.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, Companhia Sider&#250;rgica do Espirito Santo S.A., a subsidiary established in Brazil, had R$ 0.0 million
Brazilian Reals (0 million of Mexican pesos) of tax losses pending of amortize for federal tax purposes.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Deferred tax assets: </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 76%; text-align: left">Allowance for doubtful accounts</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(64,511</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(61,536</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Advances from customers</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">359,795</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">283,846</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Deferred tax assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">295,284</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">222,310</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Deferred tax liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,926,450</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,321,941</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Intangible assets from Grupo San</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">353,661</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">329,600</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Provisions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">76,601</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">202,407</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Prepaid expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">43,696</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,883</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.375in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Total deferred liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,400,408</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,860,831</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Deferred tax liabilities, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,105,124</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,638,521</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><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_DisclosureOfIncomeTaxExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;doctype=Standard&amp;dita_xref=IAS12_g79-88_TI<br> -URIDate 2021-03-24<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_DisclosureOfIncomeTaxExplanatory</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_simecb_DisclosureOfIncomeTaxTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfIncomeTaxTextBlockAbstract</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>34
<FILENAME>R21.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576380984">
<tr>
<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, 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_simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract', window );"><strong>Disclosure of investments accounted for using equity method [text block] [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_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory', window );">Stockholders' equity</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>16.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stockholders&#8217;
                                         equity</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common
                                         stock as of December 31, 2021 and 2020, is as follows:</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number of<br/>
shares</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(in&#160;thousands)</b></span></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Amount</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Fixed capital</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">90,850</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">441,786</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Variable capital</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">406,859</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,978,444</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">497,709</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,420,230</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Effect of restatement</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">412,038</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">497,709</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,832,268</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common
stock consists of nominative shares, fully subscribed, without nominal value. Variable capital can be increased without limitation.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, 2021, and 2020, the legal reserve of the Company amounted to <span style="-sec-ix-hidden: hidden-fact-30">$&#160;484,046</span> (nominal pesos), representing 20% of nominal stockholder&#180;s equity.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31,2021, 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 2021, and 2020, the Company held 35,128,483 and 34,465,803 shares in treasury, respectively, which amounted to $ 2,176,149 and $ 2,101,652, respectively. The resulting loss in 2021 for the purchase and sale of treasury shares amounted to $ 0 (the 0 in $ 2020).</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
                                         reconciliation of the number of shares outstanding shows below:</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Thousands of shares</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Shares outstanding at beginning of year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">463,243</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">466,141</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Repurchase of capital shares, net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(662</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,898</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Shares outstanding at yearend</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">462,581</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">463,243</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><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_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 investments accounted for using the equity method. [Refer: Investments accounted for using equity method]</p></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 2021-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory</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_simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract</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>35
<FILENAME>R22.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531577382280">
<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, 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_simecb_DisclosureOfNonControllingInterestsTextBlockAbstract', window );"><strong>Disclosure of non-controlling interests [text block] [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_DisclosureOfNoncontrollingInterestsExplanatory', window );">Non-controlling interest</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>17.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Non-controlling
                                         interest</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
table below shows the changes for the years ended December 31, 2021 and 2020:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Balance at beginning of year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">36,010</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">24,800</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Share of profits and losses for the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,659</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(105</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt">Share of translation effects of foreign subsidiaries</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,492</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,315</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Balance at the end of the year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">41,161</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">36,010</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><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_DisclosureOfNoncontrollingInterestsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfNoncontrollingInterestsExplanatory</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_simecb_DisclosureOfNonControllingInterestsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfNonControllingInterestsTextBlockAbstract</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>36
<FILENAME>R23.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576288920">
<tr>
<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>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfRelatedPartyTextBlockAbstract', window );"><strong>Disclosure of related party [text block] [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_DisclosureOfRelatedPartyExplanatory', window );">Transactions and balances with related parties</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>18.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Transactions
                                         and balances with related parties</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transactions
with related parties, carried out in the ordinary course of business, were as follows:</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Holding company</td><td>&#160;</td>
    <td colspan="3" style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="3" style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="3" style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; width: 64%; text-align: left">Interest income</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">34,447</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">41,034</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">265,200</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Management staff</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Administrative services expenditures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">113,018</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">199,488</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23,548</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Other related parties</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">391,664</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">188,082</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">249,560</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Purchases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,081</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">27,507</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">438,052</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Direct short-term benefits (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">78,321</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">90,562</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">106,631</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(*)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Correspond
to the salaries, allowances and bonuses paid to the executives of Simec.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balances
receivable from and payable to related parties are as follows:</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Short-term</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Accounts receivable:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left">Industrias CH, S.A.B. de C.V.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">6,073</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">6,073</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">C&#225;. Laminadora Vista Hermosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">628</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">611</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora compa&#241;&#237;a Mexicana de Tubos, S.A. de C.V. </td><td>&#160;</td>
    <td style="text-align: left"/><td style="text-align: right">873</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">848</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">C&#237;a Tubos y Perfiles Monterrey, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,318</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,318</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Perfiles Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,872</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,452</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Construalco, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">519</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,320</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Aceros y Laminados Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,638</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,643</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Arrendadora Norte de Matamoros, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,294</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,294</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Industrial de Herramientas, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">816</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">411</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Joist del Golfo, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,227</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,192</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Ferrovisa, S.A.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,762</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Sigosa Aceros, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,942</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Sider&#250;rgicos del Golfo, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">940</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Perfiles Comerciales Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">25,588</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Pytsa Industrial de Mexico. S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">438</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Aceros y Laminados Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">820</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt">Others</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">246</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">782</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">70,232</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">52,706</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Long-term</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Accounts receivable:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: justify; padding-bottom: 1.5pt">Industrias CH, S.A.B. de C.V.</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">648,281</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">648,281</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">648,281</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">648,281</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><p style="margin-left: 0.12; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: -0.12"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Loans
to related parties:</b></span></p></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Industrias CH, S.A.B de C.V.</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">915,553</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">858,510</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt">Perfiles Comerciales Sigosa, S.A. de C.V.</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">154,605</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">150,233</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,070,158</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,008,743</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Total, long-term</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,718,439</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,657,024</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
2021, there are loans with Industrias CH, S.A.B. de C.V., in USD and pesos.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
granted loans in USD and pesos including interest amount to $ 915,553 as of December 31, 2021. (2020 $858,510).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
USD 25,400, equivalent to $521,208 Mx. Pesos, plus interest for $120,494, plus VAT of $18,596, resulting a total for $660,298
(as of December 31, 2020, the loan is equivalent to $506,354, plus interest of $93,816, plus VAT of $14,279, giving as a result,
a total for $614,449); the interest rate agreed was TIIE plus a percentual point.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
loan in pesos for $186,752 plus interest of $59,054 plus the IVA of $9,449 for a balance of $255,255 (as of December 31, 2020
this amount, when to $186,752 plus interest of $49,404, plus VAT of $7,905 for a balance of $244,061).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, there is a receivable from Perfiles Comerciales Sigosa, S.A. de C.V., derived from loan interest of $ 154,605
(USD $7,536,068), and a balance receivable of $ 150,233, as of December 31, 2020.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Accounts payable:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left">Aceros y Laminados Sigosa, S.A. de C.V.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,155</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,625</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Industrias CH, S.A.B. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">214,294</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">214,294</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Perfiles Comeciales Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,802</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,292</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Holding Protel, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">251</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">251</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Compa&#241;ia Laminadora Vista Hermosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">445</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,404</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Perfiles Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,074</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,855</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Pytsa Industrial, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,603</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,073</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Comercializadora SIGOSA, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,532</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">102,067</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Compa&#241;ia Manufacturera de Tubos, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,174</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,377</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Compa&#241;ia Mexicana de Tubos, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,090</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,287</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Sigosa Aceros, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">48,096</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">C&#237;a. Mexicana de Perfiles y Tubos, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">595</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">634</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Industrias Procarsa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">156</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Ferrovisa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,458</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt">Others <br/></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">188</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">352</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">312,913</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">351,511</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
other accounts payable correspond to services and / or purchases of finished products according to their activity.</span></p><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_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 2021-01-01<br> -Section Disclosures<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2021-en-r&amp;doctype=Standard&amp;dita_xref=IAS24_g13-24_TI<br> -URIDate 2021-03-24<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_DisclosureOfRelatedPartyExplanatory</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_simecb_DisclosureOfRelatedPartyTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfRelatedPartyTextBlockAbstract</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>37
<FILENAME>R24.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531577386456">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cost of Sales and Expenses by their Nature<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract', window );"><strong>Cost of sales and expenses [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_DisclosureOfResearchAndDevelopmentExpenseExplanatory', window );">Cost of sales and expenses by their nature</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>19.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cost
of sales and expenses by their nature</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
the years ended at December 31, 2021, 2020 and 2019, the cost of sales and administration expenses consist of the following:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Raw materials and consumables</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">26,298,681</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">16,343,140</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">16,411,788</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Electrical energy</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,530,134</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,820,667</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,303,640</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Ferroalloys</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,396,516</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,617,352</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,137,671</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Refractories</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">810,315</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">629,758</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">707,214</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Oxygen</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">293,217</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">248,029</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">276,648</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Electrodes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">444,201</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">434,265</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,293,096</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gas and fuels</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,161,994</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">767,823</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">962,001</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Labor</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,024,419</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,831,225</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,042,433</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Operation materials</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,339,692</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,033,597</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">919,893</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,175,108</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,452,271</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,108,629</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Maintenance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,561,716</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,262,728</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,221,595</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">974,835</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,790,197</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">319,958</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">42,010,828</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">31,231,052</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">31,704,566</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Cost of sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">39,968,186</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">29,211,724</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">30,067,141</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Administrative expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,042,642</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,019,328</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,637,425</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">42,010,828</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">31,231,052</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">31,704,566</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><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_DisclosureOfResearchAndDevelopmentExpenseExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 research and development expense. [Refer: Research and development 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 2021-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfResearchAndDevelopmentExpenseExplanatory</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_simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract</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>38
<FILENAME>R25.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576765944">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other (Income) Expenses, Net<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract', window );"><strong>Disclosure of other operating income (expense) [text block] [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_DisclosureOfOtherOperatingIncomeExpenseExplanatory', window );">Other (income) expenses, net</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>20.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Other
                                         (income) expenses, net</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
components of other income (expenses) net, in the years ended December 31, 2021, 2020 and 2019, are the following:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Cancellation of balances</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">157,834</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"/><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">87,241</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Land treatments in Pacific Steel, Inc.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,088</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,708</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,362</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Attorney&#8217;s fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">54,520</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Bad debt estimate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">19,398</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,320</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">179,320</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,708</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">150,443</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Sale of scrap</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(9,993</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(232,157</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,182</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Recovery of losses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(9,623</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(6,397</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Brazil tax benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(256,698</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Update of balances in favor in taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(64,915</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Agreements with clients</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(27,869</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(17,383</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(32,733</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,282</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(101,914</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(549,457</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(13,861</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Other (income) and other expenses, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">77,406</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(546,749</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">136,582</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><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_DisclosureOfOtherOperatingIncomeExpenseExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 other operating income or expense. [Refer: Other operating income (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 2021-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfOtherOperatingIncomeExpenseExplanatory</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_simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract</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>39
<FILENAME>R26.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576509064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract', window );"><strong>Financial instruments [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_DisclosureOfDerivativeFinancialInstrumentsExplanatory', window );">Financial instruments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>21.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial
                                         instruments</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Capital
                                         risk management &#8211;</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&#8217;s general strategy has not been
                                         altered in recent years. The Company&#8217;s policy is to not obtain bank loans or any
                                         other financing transaction.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Market
                                         risk</i></b><i> &#8211; </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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Foreign
                                         exchange risk management </i></b><i>&#8211;</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):</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December&#160;31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Short &#8211; term assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">20,783,197</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">12,061,901</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Short &#8211; term liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,434,451</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,821,467</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 4pt">Net monetary asset position in foreign currency</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">12,348,746</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">6,240,434</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 4pt">Equivalent in U.S. Dollars (thousands)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">USD$</td><td style="border-bottom: Black 4pt double; text-align: right">601,917</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">USD$</td><td style="border-bottom: Black 4pt double; text-align: right">313,036</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Credit
                                         risk management </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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Liquidity
                                         risk and 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.:</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">(In thousands of US
    dollars)</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December&#160;31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2021</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2020</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left">Bank loans credit lines:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 76%; text-align: left">Drawn balances</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">350,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">350,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Undrawn balances</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">183,942</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">182,514</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Available line balance</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">166,058</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">167,486</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><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_DisclosureOfDerivativeFinancialInstrumentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 derivative financial instruments. [Refer: 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 2021-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfDerivativeFinancialInstrumentsExplanatory</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_simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract</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>40
<FILENAME>R27.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576819224">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Information by Segments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_DisclosureOfFairValueMeasurementOfAssetsLineItems', window );"><strong>Disclosure of fair value measurement of assets [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_ifrs-full_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory', window );">Financial information by segments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>22.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial
                                         information by segments</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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&#8217;s sales are made in Mexico, the United States of America
and Brazil. The Mexican segment includes the plants in Mexicali, Guadalajara, Tlaxcala and San Luis Potosi. The USA segment includes
the seven Republic plants six 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 Brazilian segment includes the plants in Cariacica and Ita&#250;na. The segments
are engaged in the manufacturing and sale of long steel products intended mainly for the building and automotive industries.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year ended December&#160;31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Mexico</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">USA</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Brazil</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Eliminations between segments</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">29,678,133</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">8,216,595</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">17,725,628</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"/><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">55,620,356</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Cost of sales</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,337,462</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,159,354</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,471,370</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">39,968,186</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,340,671</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,057,241</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,254,258</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,652,170</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(907,798</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(256,875</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(877,969</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,042,642</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other income (expenses), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(77,530</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">454,303</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,793</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(455,972</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(77,406</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">65,631</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">317</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">65,948</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(28,904</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(61,494</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(96,486</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99,439</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(87,445</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Exchange rate gain (loss), net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">325,389</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(378</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(120,300</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">120,300</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">325,011</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,717,459</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,193,114</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,161,296</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(236,233</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,835,636</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Income taxes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,472,751</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">477,380</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,439,638</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,389,769</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Net income (loss) for the year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">5,244,708</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">715,734</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,721,658</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(236,233</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">9,445,867</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">667,167</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">270,119</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">237,822</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,175,108</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">47,917,643</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,836,083</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,815,051</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(10,226,205</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">57,342,572</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total, liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,828,384</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,544,135</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,396,190</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(10,226,205</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,542,504</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Acquisitions of property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">367,496</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">288,487</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">410,439</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,066,422</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year
ended December&#160;31, 2020</b></span></p></td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Mexico</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">USA</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Brazil</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Eliminations between segments</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">19,660,889</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">5,549,366</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">10,659,059</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"/><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">35,869,314</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Cost of sales</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">15,459,258</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,677,213</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,075,253</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">29,211,724</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,201,631</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(127,847</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,583,806</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,657,590</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,117,817</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(240,726</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(660,785</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,019,328</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other income (expenses), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">52,656</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">505,946</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(11,854</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">546,748</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">107,605</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">222</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">107,827</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(5,108</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(16,104</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(66,007</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">33,473</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(53,746</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Exchange rate gain (loss), net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(483,822</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,510</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,096,416</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,215,564</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(363,164</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,755,145</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">123,001</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">748,744</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,249,037</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,875,927</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Income taxes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,747,568</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">118,926</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">211,350</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,077,844</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Net income (loss) for the year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,007,577</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,075</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">537,394</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,249,037</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,798,083</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">693,362</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">332,186</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">426,723</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,452,271</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">33,386,043</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,237,831</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,807,121</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(2,927,348</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">45,503,647</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,944,579</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,797,682</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,670,075</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,927,348</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,484,988</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Acquisitions of property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">278,700</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">41,054</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">631,451</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">951,205</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year ended December&#160;31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Mexico</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">USA</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Brazil</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Eliminations between segments</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">18,530,672</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,120,360</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">8,520,169</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"/><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">34,171,201</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Cost of sales</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,934,575</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,752,776</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,379,790</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">30,067,141</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,596,097</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(632,416</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,140,379</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,104,060</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(848,495</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(267,756</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(521,174</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,637,425</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other income (expenses), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(175,412</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">71,324</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(32,494</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(136,582</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">145,729</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">266</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">145,995</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,438</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(84,621</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(110,919</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">137,053</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(55,049</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Exchange rate gain (loss), net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(628,044</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,745</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(177,314</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">18,030</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(784,583</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,093,313</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(910,458</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">298,478</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">155,083</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,636,416</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Income taxes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,505,015</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(236,598</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,857</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,276,274</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Net income (loss) for the year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(1,411,702</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(673,860</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">290,621</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">155,083</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(1,639,858</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">577,048</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">260,760</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">270,821</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,108,629</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32,935,743</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,419,771</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,002,701</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(3,343,456</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44,014,759</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,253,713</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,219,817</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,274,908</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,343,456</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,404,982</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Acquisitions of property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">785,818</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">278,467</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">207,135</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,271,420</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information
on products:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year ended December&#160;31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Light structural</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,600,484</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,529,216</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,396,632</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Structural</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,342,228</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,677,441</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,304,178</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,456,151</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,061,053</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,220,264</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Rebar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,625,066</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,081,399</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,370,490</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Flat rebar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,376,554</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,851,960</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,833,576</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Hot rolled bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,413,275</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,548,939</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,226,613</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Cold drawn bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,213,061</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,139,938</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,102,544</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Others</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,593,537</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,979,368</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,716,904</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">55,620,356</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">35,869,314</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">34,171,201</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information
about geographical areas:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year ended December&#160;31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Mexico</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">28,060,405</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">18,122,828</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">17,873,633</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">USA</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,050,696</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,555,642</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,544,078</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,548,823</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,608,151</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,500,592</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Canada</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">441,856</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">311,761</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">175,686</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Latin America</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">513,524</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">253,096</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">60,672</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other (Europe and Asia)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,052</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">17,836</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">16,540</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">55,620,356</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">35,869,314</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">34,171,201</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><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_DisclosureOfFairValueMeasurementOfAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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_DisclosureOfFairValueMeasurementOfAssetsLineItems</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_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 information sufficient to permit the reconciliation of classes of assets determined for fair value measurement to the line items in the statement of financial position.</p></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 2021-01-01<br> -Paragraph 94<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_94&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R28.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576398120">
<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>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_ContingenciesLineItems', window );"><strong>Contingencies Disclosure [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_DisclosureOfContingentLiabilitiesExplanatory', window );">Contingencies</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>23.</b></span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Contingencies</b></span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, the Company has the following contingencies:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">California
Department of Toxic Substances Control</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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. And has not been renewed.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; 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.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
May 29, 2019, the company submitted a proposal with a new work plan (IM Work Plan) to DTSC to conduct soil remediation on the
BNSF Railway lease. On October 21, 2021, The Company submitted the final draft of the IM work plan which DTSC has agreed to that
proposal or work plan, although final approval has not been granted.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Before
the Company could implement the Interim Measures Workplan, DTSC must undergo a public review process and provide final approval.
DTSC began this process on or about January 19, 2022, by publishing a community survey in the area around the Company&#8217;s
site and initiating the tribal consultation process to determine if any Native American tribes with affiliation to the area would
be interested in participating in the public review process. It is unclear at this point if DTSC will give final approval or when
such approval may occur. At this time, we cannot estimate the cost of implementing the Interim Measures Workplan given the uncertainty
regarding whether DTSC will approve it and when such approval may be granted.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As with most steel producers in United States of America, Republic could incur significant costs 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$ 2.5 million, USD$&#160;2.5 million and USD$ 2.6 million were recorded as of December&#160;31, 2021, 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, 2021, 2020 and 2019, the current and non-current portions of the reserve amounted to USD$ 1.0 million and USD<span style="-sec-ix-hidden: hidden-fact-31">$&#160;1.5</span> million, respectively, are included payable and accumulated liabilities in the short and long term, respectively, in the Consolidated Statements of Financial Position.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">f.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">g.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">h.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 company was notified of the judgment. In March 2021, it was agreed with the actor to conclude the matter by paying USD $ 450 thousand dollars, after several changes of dates, the payment was made on July 8, 2021.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">j.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, as of the date of signing this document, the release process continues.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">k.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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. This matter was settled during the year ended December 31, 2021.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">l.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with a sale 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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 2022, no resolution on any of
these appeals have not been obtained.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 2021, 2020 or 2019 that recognizes the evaluation or any estimated amount of liquidation.</span></p><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_DisclosureOfContingentLiabilitiesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 contingent liabilities. [Refer: Contingent liabilities [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 37<br> -IssueDate 2021-01-01<br> -Paragraph 86<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_86&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfContingentLiabilitiesExplanatory</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_simecb_ContingenciesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ContingenciesLineItems</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>42
<FILENAME>R29.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576438888">
<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, 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_simecb_DisclosureOfCommitmentsTextBlockAbstract', window );"><strong>Disclosure of commitments [text block] [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_DisclosureOfCommitmentsExplanatory', window );">Commitments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><b>24.</b></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Commitments</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 2021 and 2020 more than 800 and 500 employees in 2019, 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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Itauna unit has an installed capacity to produce 120 thousand 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 2021, 2020 and 2019 has 145,114 and 94 employees, respectively. The factory was leased under a
contract expiring in August 2020. After its expiration, the plant was acquired.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, 2021, 2020 and 2019, rental expenses relating to operating leases amounted to USD$ 0.0, USD<span style="-sec-ix-hidden: hidden-fact-32">$&#160;0.1</span> million, and USD<span style="-sec-ix-hidden: hidden-fact-33">$&#160;0.7</span> million, respectively. Currently there are no additional obligations post-2020.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 at May 31, 2018. At that date, the Agreement was extended up to May 31, 2021.In January 2021, the company entered into a similar agreement with NRG Curtailment Solutions, Inc. with a term of five years. The Company recognized an income for both contracts in 2021, 2020 and 2019 for USD $ 1.2 million, USD$ 1.1 million and USD $ 1.8 million, respectively.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">f.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 cost of this project as of October is USD$1 million 415 thousand, and the only thing missing is the installation in Mexicali due to the lack of conditions in the wholesale electricity market.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">g.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/><td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">h.</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 20, 2020, we purchased the Itauna plant by Cia. Sider&#250;rgica de Espirito Santo, S.A. to Compa&#241;ia Itaunense Energia y Participacoes Inmueble y Equipo Inmueble, located on Rua Clara Chaves at villa Santa Maria, Itauna city, committing to pay R$ 4.0 million reais per month, up to a total value of R$ 105.0 million reais, such payments have to be made until 2022.</span></td></tr></table><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_DisclosureOfCommitmentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfCommitmentsExplanatory</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_simecb_DisclosureOfCommitmentsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfCommitmentsTextBlockAbstract</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>43
<FILENAME>R30.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576480776">
<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, 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_simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract', window );"><strong>Disclosure of events after reporting period [text block] [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_DisclosureOfEventsAfterReportingPeriodExplanatory', window );">Subsequent events</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none">25.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none">Subsequent
events</span></td>
</tr></table><p style="margin-left: 0.25in; font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, The dumping rate that was established was 4.93% published in September 2021 for which the company made
a payment of USD $ 189 thousand dollars on March 30, 2022.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 6, 2021, the dumping review process began for the period from November 1, 2019 to October 31, 2020. On November 30, 2021,
the DOC published a preliminary dumping rate for the Company of 66.70% arguing and/or justifying deficiencies in the information,
the Company decided to appeal this result. The appeal is in process.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to Global Economic Conditions</b></span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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></span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 wave and new restrictions were implemented
in the first part and last quarter 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 faced the
company.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Global
economic conditions, such as the financial crisis and economic recession relating to the COVID-19 pandemic and the Russian invasion
of Ukraine have in the past, and may continue to, significantly impact our business.</b></span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
corresponding reduction in demand across the economy in general and in the automotive, construction and manufacturing sectors
due to the global pandemic 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 the reasons mentioned before,
demand, production levels and prices in certain segments and markets have recovered and stabilized to a certain degree in 2021.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 24, 2022, Russia invaded Ukraine, which, due to geopolitical reasons, increased the uncertainty and could delayed the
global economic recovery. If global macroeconomic conditions deteriorate, 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 financial recession. As a result, our operating levels in recent years declined
compared to pre-recession levels. 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. Rise on net sales of our SBQ steel of 17% in 2021 compared
to 2020.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Moreover,
if the 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 face similar risks. The decrease in available credit may increase the risk default of our
clients and that our suppliers might delay the raw materials delivery. The impact of global economic conditions on these industries
may have a significant effect on our results of operations.</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><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_DisclosureOfEventsAfterReportingPeriodExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=10&amp;code=ifrs-tx-2021-en-r&amp;doctype=Standard&amp;dita_xref=IAS10_g17-22_TI<br> -URIDate 2021-03-24<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_DisclosureOfEventsAfterReportingPeriodExplanatory</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_simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract</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>44
<FILENAME>R31.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576798040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Financial Statements Issuance<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfSeparateFinancialStatementsTextBlockAbstract', window );"><strong>Disclosure of separate financial statements [text block] [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_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory', window );">Consolidated financial statements issuance</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>26.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Consolidated
financial statements issuance</b></span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
consolidated financial statements have been issued on May 17, 2022 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 Directors.</span></p><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_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 separate 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/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2021-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2021-en-r&amp;doctype=Standard&amp;dita_xref=IAS27_g15-17_TI<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Section Objective<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;doctype=Standard&amp;dita_xref=IFRS12_g1-4_TI<br> -URIDate 2021-03-24<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_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory</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_simecb_DisclosureOfSeparateFinancialStatementsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfSeparateFinancialStatementsTextBlockAbstract</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>45
<FILENAME>R32.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531582220888">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounting Policies, by Policy (Policies)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [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_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory', window );">Conversion of foreign subsidiaries financial statements</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>a.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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 ($). The financial statements of foreign subsidiaries were translated to Mexican pesos in accordance with International Accounting
Standard (IAS) 21, <i>The Effects of Changes in Foreign Exchange Rates</i>. Under this standard, the first step to convert financial
information from operations abroad is the determination of the functional currency. The functional currency is the currency of the primary
economic environment of the foreign operation or, if different, the currency that mainly impacts its cash flows.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
U.S. dollar (US Dollar or USD$) 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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
exchange rates at the balance sheet date, to all assets, liabilities and stockholder&#180;s equity.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
historical exchange rate at revenues, costs and expenses.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Relevant
exchange rates used in the conversion of the financial statements of foreign subsidiaries were as follows (Mexican pesos per one
U.S. dollar):</span></p><p style="margin-left: -0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current exchange rate as of December 31, 2021</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">20.52</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current exchange rate as of December 31, 2020</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">19.95</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average exchange rate for the year ended December 31, 2021 (*)</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">20.28</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average exchange rate for the year ended December 31, 2020 (*)</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">21.49</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current exchange rate as of May 17, 2022</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">20.14</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(*)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average
exchange rate used to translate revenues, costs and expenses of the companies mentioned above.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory', window );">Business combinations</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>b.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
the date of acquisition, the identifiable assets acquired and the liabilities assumed are recognized at their fair value, except:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>c.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>d.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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;.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>e.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>c.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>d.</b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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;.</span><span></span>
</td>
</tr>
<tr class="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"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>e.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 1,304 million Mexican pesos (average of USD$ 465.5/MT) on hand at December 31, 2021 and 136,541 MT
of coke inventory valued at 953 million Mexican pesos (average of USD$ 350/MT) on hand at December 31, 2020 that is classified
as long-term in the accompanying Consolidated Statements of Financial Position.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>f.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
initial estimated useful lives of the Company&#8217;s main assets are as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Buildings</td><td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10 to 65</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 to 40</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left">Transportation equipment</td><td style="width: 1%">&#160;</td>
    <td style="width: 10%; text-align: center">4</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Furniture, chattels and computer equipment</td><td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 to 10</span></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>g.</b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Leases
</i></b><i>&#8211; </i>IFRS 16 &#8220;Leases&#8221;. 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.</span><span></span>
</td>
</tr>
<tr class="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_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory', window );">Costs for loans</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>h.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
other costs for loans are recognized in profit or loss in the period in which they are incurred.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory', window );">Intangible assets</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>i.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expenditure
on research activities is recognized as an expense in the period in which it is incurred.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
technical feasibility of completing the intangible asset so that it will be available for use or sale;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
intention to complete the intangible asset and use or sell it;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
ability to use or sell the intangible asset;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">How
the intangible asset will generate probable future economic benefits;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset;
and</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
ability to measure reliably the expenditure attributable to the intangible asset during its development.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>j.</b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span><span></span>
</td>
</tr>
<tr class="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 );">Impairment of tangible and intangible assets other than goodwill</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>k.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>l.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>m.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liabilities
for employee benefits recognized in the consolidated statement of financial position represent the present value of the defined
benefit obligation.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>n.</b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span><span></span>
</td>
</tr>
<tr class="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"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>o.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Income
taxes</i></b><i> &#8211; </i>Income taxes represents the sum of the tax currently payable and deferred taxes.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company follows the practice of recognizing the benefit from the amortization of acquired or generated tax losses in current earnings
that are amortized.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory', window );">Foreign currencies</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>p.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange
differences are recognized in profit or loss in the period in which they arise except for:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange
differences on foreign currency borrowings relating to assets under construction for future productive use,  which are included in
the cost of those assets and are recorded as an adjustment to interest costs on those foreign currency borrowings;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange
differences on transactions entered into in order to hedge certain foreign currency risks; and</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory', window );">Financial instruments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>q.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>r.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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. 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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company does not have financial assets classified as &#8220;available-for-sale financial assets&#8221;.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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,  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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Objective
evidence of impairment could include:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Significant
financial difficulty of the issuer or counterparty;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Breach
of contract, such as a default or delinquency in interest or principal payments;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
becoming probable that the borrower will enter bankruptcy or financial re-organization; or</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
disappearance of an active market for that financial asset because of financial difficulties.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 &#8203;&#8203;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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>s.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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;.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
financial liability is classified as held for trading if:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
has been acquired principally for the purpose of repurchasing it in the near term;</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
is a derivative that has not been designated as a hedging instrument and fulfils the condition to be effective.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Such
designation eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory', window );">Derivative financial instruments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>t.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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%.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>u.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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.</span></td>
</tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract
assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
receivable</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract
liabilities</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>v.</b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Financial
information by operating segment &#8211; </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.</span><span></span>
</td>
</tr>
<tr class="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_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock', window );">Environmental liabilities</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>w.</b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Environmental
liabilities &#8211; </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.</span><span></span>
</td>
</tr>
<tr class="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_DisclosureOfCostOfSalesExplanatory', window );">Cost of sales and expenses by function</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>x.</b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Cost
of sales and expenses by function &#8211; </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.</span><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_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory</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_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory</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_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory</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_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory</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_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 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
</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_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 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 and goodwill. [Refer: 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 1<br> -IssueDate 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory</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 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
<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_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 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
</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_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2021-03-24<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_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory</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_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 2021-01-01<br> -Paragraph 36<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_36_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
</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_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 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
</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_DescriptionOfAccountingPolicyForRecognitionOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DescriptionOfAccountingPolicyForRecognitionOfRevenue</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_DescriptionOfAccountingPolicyForSegmentReportingExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 segment reporting.</p></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 2021-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DescriptionOfAccountingPolicyForSegmentReportingExplanatory</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_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Paragraph 46<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_46&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents</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_DisclosureOfCostOfSalesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 the cost of sales. [Refer: Cost of sales]</p></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 2021-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfCostOfSalesExplanatory</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_simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 allowances 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_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory</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>dtr: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_simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Conversion of foreign subsidiaries' financial statements.</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_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory</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>dtr: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_simecb_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock</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>dtr: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_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>46
<FILENAME>R33.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531578822680">
<tr>
<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>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract', window );"><strong>Disclosure of basis of preparation of financial statements [text block] [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_ScheduleOfSubsidiariesTableTextBlock', window );">Schedule of subsidiaries</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Percentage of equity owned</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: bottom; font-weight: bold; text-align: left"/><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
    <tr style="vertical-align: bottom">
    <td style="vertical-align: bottom; font-weight: bold; text-align: left">Subsidiaries established in Mexico:</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Compa&#241;&#237;a Sider&#250;rgica de Guadalajara, S.A. de C.V.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">99.99</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">99.99</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Arrendadora Simec, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec International, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Compa&#241;&#237;a Sider&#250;rgica del Pacifico, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Coordinadora de Servicios Sider&#250;rgicos de Calidad, S.A. de C.V. (8)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Industrias del Acero y del Alambre, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Procesadora Mexicali, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Servicios Simec, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Sistemas de Transporte de Baja California, S.A.&#160;de&#160;C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Operadora de Servicios Sider&#250;rgicos de Tlaxcala, S.A.&#160;de C.V. (8)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Operadora de Metales, S.A. de C.V. (8)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Administradora de Servicios Sider&#250;rgicos de Tlaxcala, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">CSG Comercial, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.95</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.95</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Operadora de Servicios de la Industria Sider&#250;rgica ICH, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Corporaci&#243;n Aceros DM, S.A. de C.V. and subsidiaries&#160;(1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Acero Transportes San, S.A. de C.V. (1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec Acero, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Corporaci&#243;n ASL, S. A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec International 6, S.A. de C.V. (8)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec International 7, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec International 9, S.A.P.I. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Corporativos G&amp;DL, S.A. de C.V. (8)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Orge, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.99</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Sider&#250;rgica del Occidente y Pacifico, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">RRLC, S.A.P.I. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">95.10</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">95.10</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Grupo Chant, S.A.P.I. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">97.61</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">97.61</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Aceros Especiales Simec Tlaxcala, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gases Industriales de Tlaxcala, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">GSIM de Occidente S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Fundiciones de Acero Estructural, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Sider&#250;rgicos Noroeste, S.A. de C.V. (9)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec Sider&#250;rgico, S.A. de C.V. (2)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Subsidiaries established in foreign countries:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">SimRep Corporation and Subsidiaries (3) (4) (5)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.41</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99.41</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Pacific Steel, Inc. (4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Pacific Steel Projects, Inc. (4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec Steel, Inc. (4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Simec USA, Corp. (4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Undershaft Investments, NV. (6)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">GV do Brasil Industria e Comercio de A&#231;o LTDA (7)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Companhia Siderurgica do Espiritu Santo S.A. (2) (7)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</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_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory', window );">Schedule of relevant exchange rates used</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current exchange rate as of December 31, 2021</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">20.52</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current exchange rate as of December 31, 2020</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">19.95</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average exchange rate for the year ended December 31, 2021 (*)</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">20.28</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average exchange rate for the year ended December 31, 2020 (*)</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">21.49</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current exchange rate as of May 17, 2022</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">20.14</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</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_simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory', window );">Schedule of estimated useful lives of assets</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Buildings</td><td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10 to 65</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 to 40</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left">Transportation equipment</td><td style="width: 1%">&#160;</td>
    <td style="width: 10%; text-align: center">4</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Furniture, chattels and computer equipment</td><td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 to 10</span></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><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_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 the effect of changes in foreign exchange rates.</p></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 21<br> -IssueDate 2021-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2021-en-r&amp;doctype=Standard&amp;dita_xref=IAS21_g51-57_TI<br> -URIDate 2021-03-24<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_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory</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_simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract</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_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 detailed information about estimated useful lives of 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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory</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>dtr: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_simecb_ScheduleOfSubsidiariesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfSubsidiariesTableTextBlock</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>dtr: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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R34.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531582485128">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cash and Cash Equivalents and Other Investments (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract', window );"><strong>Cash and cash equivalents and other investments [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_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory', window );">Schedule of Cash and cash equivalents</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December&#160;31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Cash</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,065,311</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">6,971,175</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Cash equivalents (1)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">13,064,881</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">756,523</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">15,130,192</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">7,727,698</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfCashAndCashEquivalentsTextBlockAbstract</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_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 detailed information about Cash and cash equivalents.</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_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory</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>dtr: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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R35.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576406280">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade Receivables &#8211; Net (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract', window );"><strong>Trade receivables &#8211; Net [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_ScheduleOfAgeOfReceivablesPastDueTableTextBlock', window );">Schedule of age of net receivables that are past due</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">At December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">30 - 60 days</span></td><td style="width: 1%; text-align: left">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">355,633</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">164,646</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">61 - 90 days</span></td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">62,387</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22,288</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">91 + days</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">93,504</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">245,420</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">511,524</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">432,354</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</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_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory', window );">Schedule of allowance for doubtful accounts</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Balance at beginning of year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">233,355</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">237,098</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Provisions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22,247</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Cancellation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(415</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Account recoveries</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,708</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,333</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Translations effects</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(28,325</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,995</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Balance at end of year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">224,569</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">233,355</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 detailed information about 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_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory</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>dtr: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_simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract</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_ScheduleOfAgeOfReceivablesPastDueTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfAgeOfReceivablesPastDueTableTextBlock</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>dtr: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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R36.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576426472">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Recoverable Taxes (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract', window );"><strong>Recoverable Taxes [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_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory', window );">Schedule of recoverable taxes</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Value Added Tax</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">100,838</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">534,760</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Income Tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">353,325</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">494,603</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">595</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">445</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">454,758</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,029,808</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory</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>dtr: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_simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfRecoverableTaxesExplanatoryAbstract</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>50
<FILENAME>R37.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576507224">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Inventories (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfInventoriesTextBlockAbstract', window );"><strong>Disclosure of inventories [text block] [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_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory', window );">Schedule of current inventory and non-current inventory</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: bottom; text-align: left"/><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Finished goods</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,772,167</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,302,443</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Work-in-process</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">355,830</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">96,174</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Billets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,255,933</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,232,736</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Raw materials and supplies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,092,292</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,817,090</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Materials, spare parts and rollers</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,271,891</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,233,282</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Materials in-transit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">391,874</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">11,748,113</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">9,073,599</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Coke</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,303,975</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">952,690</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Spare parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">62,092</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">72,139</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Rollers</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">162,263</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">185,498</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Finished goods</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">353,095</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">353,095</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,881,425</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,563,422</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Less, valuation allowance at the lower of cost or net realizable value.</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(353,095</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(353,095</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,528,330</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,210,327</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 detailed information about short-term and long-term Inventories.</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_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory</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>dtr: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_simecb_DisclosureOfInventoriesTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfInventoriesTextBlockAbstract</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>51
<FILENAME>R38.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531607528152">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Plant and Equipment (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract', window );"><strong>Disclosure of property, plant and equipment [text block] [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_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory', window );">Schedule of cost of investment property, plant and equipment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Land</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Buildings</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Machinery and <br/>
equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Transportation<br/>
equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Furniture, mixtures and computer equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Constructions and machinery in-progress</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Total</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 30%; text-align: left">Balance to January 1, 2020</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">1,291</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">5,138</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">28,926</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">161</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">141</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">1,371</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 7%; text-align: right">37,028</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">323</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">525</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">83</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">951</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Reclassifications</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">94</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">334</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(428</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Conversion adjustments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(115</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(148</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(11</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(266</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Balance as of December 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,316</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">5,440</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">29,637</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">161</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">144</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,015</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">37,713</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">119</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">569</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">358</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,066</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Reclassifications</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-10">&#160;</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Conversion adjustments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(44</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">303</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">243</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Balance as of December 31, 2021</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,431</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">5,410</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">30,194</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">162</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">149</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,676</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">39,022</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</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_DisclosureOfDepreciationAndAmortisationExpenseExplanatory', window );">Schedule of accumulated depreciation of property, plant and equipment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Buildings</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Machinery and<br/>
equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Transportation<br/>
equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Furniture, mixtures and computer equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Total</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 40%; text-align: left">Balance as of January 1, 2020</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,082</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">19,047</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">85</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">77</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">20,291</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Depreciation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">152</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,283</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,441</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Conversion effects</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(21</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">52</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">30</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Balance as of December 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,213</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">20,382</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">86</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">81</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">21,762</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Depreciation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">46</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,127</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,175</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Conversion effects</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(9</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">82</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">72</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Balance as of December 31, 2021</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,250</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">21,591</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">86</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">82</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">23,009</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</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_simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory', window );">Schedule of net book value of property, plant and equipment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Net Book Value:</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Land</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Buildings</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Machinery
    and<br/>
Equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Transportation<br/>
equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Furniture, mixtures and computer equipment</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Constructions and machinery in-progress</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Total</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 30%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance as of December 31, 2019</span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right">1,291</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right">4,056</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right">9,879</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right">76</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right">64</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right">1,371</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 4pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 7%; border-bottom: Black 4pt double; text-align: right">16,737</td><td style="width: 1%; padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance as of December 31, 2020</span></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,316</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,227</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">9,255</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">75</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">63</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,015</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">15,951</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance as of December 31, 2021</span></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,431</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,160</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">8,603</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">76</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">67</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,676</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">16,013</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><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_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 2021-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
<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_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 detailed information about 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/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2021-01-01<br> -Paragraph 73<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_73&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory</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_simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 detailed information about net book value of property, plant and equipment.</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_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory</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>dtr: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_simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract</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>52
<FILENAME>R39.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531577385064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible and Other Long-Term Assets (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfIntangibleAssetsTextBlockAbstract', window );"><strong>Disclosure of intangible assets [text block] [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_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory', window );">Schedule of Balances</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="vertical-align: bottom; font-weight: bold; text-align: center">Amortization</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left">Assets</td><td style="vertical-align: bottom; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Original<br/>
Value</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Accumulated<br/>
amortization</b></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Net</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>period<br/>
(years)</b></p></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 52%; text-align: left">Republic trade mark</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">110,506</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"/><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">110,506</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 10%; text-align: center"><div style="-sec-ix-hidden: hidden-fact-14"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Customers list</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">67,459</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">67,459</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">20</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Total from Republic (1)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">177,965</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">67,459</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">110,506</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Customers list</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,205,700</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,205,700</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">9</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">San 42 trademark (2)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">329,600</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">329,600</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-15"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Goodwill (2)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,814,160</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,814,160</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center"><div style="-sec-ix-hidden: hidden-fact-16"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Total from Grupo San (3)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,349,460</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,205,700</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,143,760</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,527,425</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,273,159</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,254,266</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Other assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">58,303</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">58,303</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,585,728</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,273,159</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,312,569</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Amortization</b></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left">Assets</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Original<br/>
Value</b></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Accumulated<br/>
amortization</b></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Net</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>period<br/>
(years)</b></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 52%; text-align: left">Republic trade mark</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">107,380</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"/><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">107,380</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 10%; text-align: center"><div style="-sec-ix-hidden: hidden-fact-17"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Kobe Tech contract</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">125,141</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">125,141</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">12</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Customers list</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">65,550</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">65,550</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">20</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Total from Republic (1)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">298,071</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">190,691</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">107,380</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Customers list</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,205,700</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,205,700</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">9</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">San 42 trademark (2)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">329,600</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">329,600</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-18"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Goodwill (2)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,814,160</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,814,160</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center"><div style="-sec-ix-hidden: hidden-fact-19"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Total from Grupo San (3)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,349,460</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,205,700</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,143,760</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
    <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,647,531</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,396,391</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,251,140</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Other assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">71,816</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">71,816</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,719,347</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,396,391</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,322,956</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets with undefined useful life.</span></td></tr><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif">&#160;</td></tr> </table><p style="margin-top: 0; margin-bottom: 0"/><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets from the Republic acquisition.</span></td></tr><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif">&#160;</td></tr> </table><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The San 42 trademark and the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $2,352,000, respectively.</span></td></tr><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif">&#160;</td></tr> </table><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets from the Grupo San acquisition.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory', window );">Schedule of Reconciliation Between The Opening and Closing Balances</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left">Assets</td><td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Original
                                                                                                         Value</b></span></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Accumulated amortization</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Net</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Balance as of December 31, 2019</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,706,666</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(2,371,549</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,335,117</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,250</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(11,250</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Adjustment effect of the year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,431</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(13,592</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12,161</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Balance as of December 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">4,719,347</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(2,396,391</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,322,956</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,520</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(10,520</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Cancellations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(128,785</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">128,785</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Adjustment effect of the year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(15,354</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,967</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,387</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Balance as of December 31, 2021</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,585,728</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(2,273,159</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,312,569</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><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_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 detailed information about intangible assets. [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 2021-01-01<br> -Paragraph 118<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_118&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory</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_simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 detailed information about balance of intangible 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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory</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>dtr: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_simecb_DisclosureOfIntangibleAssetsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfIntangibleAssetsTextBlockAbstract</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>53
<FILENAME>R40.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576490376">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounts Payable Trade and Other Accrued Liabilities (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract', window );"><strong>Accounts payable trade and other accrued liabilities [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_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock', window );">Schedule of accounts payable trade and other accrued liabilities</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; text-align: center">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; text-align: center">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Trade accounts payable</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">6,910,451</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">5,347,325</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other accrued liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">898,404</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,266,512</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">7,808,855</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">6,613,837</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock</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>dtr: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_simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfTradeAndOtherPayablesTextBlockAbstract</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>54
<FILENAME>R41.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531577691368">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefits (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract', window );"><strong>Disclosure of employee benefits [text block] [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_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory', window );">Schedule of main actuarial hypothesis used in the actuarial computations</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Discount rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">7.55</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">7.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">7.70</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Wage increase rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.50</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.50</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Rate of salary increase</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.50</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.50</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.50</td><td style="text-align: left">%</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</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_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory', window );">Schedule of DBO amount recorded in the balance sheet</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Retirement benefits</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Termination
    benefits</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 40%; text-align: left">Vested benefits Obligation (OBA)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">0</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,390</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,390</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">47,159</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">0</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Plus, Non-Vested Benefits Obligation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">87,071</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">72,382</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">159,453</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">115,077</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">127,064</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Defined Benefits Obligation.</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">87,071</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">75,772</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">162,843</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">162,236</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">127,064</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: justify; padding-bottom: 4pt">Projected Net Liability</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">87,071</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">75,772</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">162,843</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">162,236</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">127,064</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</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_simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock', window );">Schedule of DBO amount recorded in the balance sheet</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Retirement benefits</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Termination
    benefits</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 40%; text-align: left">Service cost </td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">4,842</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,457</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">9,299</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">6,736</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,179</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Net interest</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,252</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,869</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,121</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,306</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,242</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Labor cost of past services</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,806</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,806</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,240</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,947</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: justify; padding-bottom: 4pt">Net Cost for the period</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">11,094</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">11,132</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">22,226</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">21,282</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">8,368</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock', window );">Schedule of DBO amount recorded in the balance sheet</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: justify; padding-bottom: 1.5pt">Defined benefit obligations (DBO) changes in present</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">161,864</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">123,368</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-decoration: underline; vertical-align: top; text-align: left">Value</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">DBO present value at January 1<sup>st</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">161,864</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">123,368</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Past services labor cost</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,806</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,240</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Current service labor cost</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,299</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,736</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,121</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,306</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Paid benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,648</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Actuarial gains and losses in obligations</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(21,247</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,862</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">DBO present value at December 31<sup>st</sup></span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">162,843</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">161,864</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Initial PNL</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">161,864</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">123,368</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Net cost for the period</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22,226</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,282</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Paid benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,648</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Previous years effect on profit and loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(21,247</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,862</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Final PNL</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">162,843</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">161,864</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Defined benefits obligations (DBO)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">162,843</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">161,864</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><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_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 a net defined benefit liability (asset). [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 2021-01-01<br> -Paragraph 140<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_140_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory</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_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present 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/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2021-01-01<br> -Paragraph 145<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_145&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory</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_simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfEmployeeBenefitsTextBlockAbstract</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_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock</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>dtr: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_simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock</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>dtr: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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R42.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531577340424">
<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, 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_simecb_DisclosureOfIncomeTaxTextBlockAbstract', window );"><strong>Disclosure of income tax [text block] [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_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock', window );">Schedule of income tax charged (credited)</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Income tax of the year for Mexican companies</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,564,312</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,460,057</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,177,506</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Income tax year for foreign companies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,253,895</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">370,860</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">301,263</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Deferred tax for Mexican companies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(96,453</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(94,604</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,978</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Deferred tax for foreign companies</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">668,015</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">341,531</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(215,473</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,389,769</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,077,844</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,276,274</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</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_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock', window );">Schedule of income tax expense (benefit)</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Expected benefit, expense</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,084,348</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,462,776</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">490,925</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Increase (decrease) as a result of:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Inflation effect, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(577,234</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(139,134</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(417,960</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Impact of the nominal rate differences between the USA and Mexico</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">66,343</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,075</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(23,368</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Benefit from utilization of tax loss carry-forwards and others (1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(12,086</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,173</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(987,135</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Others, net (includes permanent items) Income tax expense (2)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">828,398</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">172,519</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,890,150</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Income tax expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,389,769</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,523,409</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">952,612</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Effective tax rate</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">31.73</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">31.24</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">58.21</td><td style="padding-bottom: 4pt; text-align: left">%</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 2021, 2020 and 2019, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</span></td></tr><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif">&#160;</td></tr> </table><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></td></tr></table><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock', window );">Schedule of tax losses pending of amortize</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Origin
Date</b></span></p></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Expiration
                                                                                             Date</b></span></p></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Tax losses available</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 31%; text-align: center">2013</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 31%; text-align: center">2023</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 32%; text-align: right">3,823</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center">2014</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,635</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center">2015</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,988</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center">2016</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">316,818</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center">2017</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">329,500</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center">2018</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">2028</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">97,980</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center">2019</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">2029</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">886,466</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center">2020</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">2030</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">898,711</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: center">2021</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">2031</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,632,449</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: center">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,177,370</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</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_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory', window );">Schedule of deferred income tax liability</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December&#160;31,</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2021</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2020</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Deferred tax assets: </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 76%; text-align: left">Allowance for doubtful accounts</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(64,511</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(61,536</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Advances from customers</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">359,795</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">283,846</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Deferred tax assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">295,284</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">222,310</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Deferred tax liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,926,450</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,321,941</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Intangible assets from Grupo San</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">353,661</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">329,600</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Provisions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">76,601</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">202,407</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Prepaid expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">43,696</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,883</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.375in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Total deferred liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,400,408</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,860,831</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Deferred tax liabilities, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,105,124</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,638,521</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><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_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_81_g&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory</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_simecb_DisclosureOfIncomeTaxTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfIncomeTaxTextBlockAbstract</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_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule of detailed information about income tax charged credited explanatory.</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_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock</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>dtr: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_simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule of detailed information about income tax expense benefit explanatory.</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_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock</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>dtr: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_simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule of detailed information about tax losses pending of amortize explanatory.</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_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock</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>dtr: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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>56
<FILENAME>R43.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531577364408">
<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, 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_simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract', window );"><strong>Disclosure of investments accounted for using equity method [text block] [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_EarningsPerShareExplanatory', window );">Schedule of common stock</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number of<br/>
shares</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(in&#160;thousands)</b></span></p> </td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Amount</td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Fixed capital</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">90,850</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">441,786</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Variable capital</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">406,859</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,978,444</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">497,709</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,420,230</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt">Effect of restatement</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">412,038</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">497,709</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,832,268</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</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_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory', window );">Schedule of reconciliation of the number of shares outstanding</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Thousands of shares</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Shares outstanding at beginning of year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">463,243</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">466,141</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Repurchase of capital shares, net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(662</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,898</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Shares outstanding at yearend</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">462,581</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">463,243</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><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_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 the number and weighted average exercise prices of share options. [Refer: Weighted average [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 2<br> -IssueDate 2021-01-01<br> -Paragraph 45<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=2&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_45_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory</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_EarningsPerShareExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2021-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2021-03-24<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_EarningsPerShareExplanatory</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_simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract</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>57
<FILENAME>R44.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576804520">
<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, 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_simecb_DisclosureOfNonControllingInterestsTextBlockAbstract', window );"><strong>Disclosure of non-controlling interests [text block] [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_DisclosureOfControllingAndNoncontrollingInterestExplanatory', window );">Schedule of controlling and non-controlling interest</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Balance at beginning of year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">36,010</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">24,800</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Share of profits and losses for the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,659</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(105</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt">Share of translation effects of foreign subsidiaries</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,492</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,315</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Balance at the end of the year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">41,161</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">36,010</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 controlling and non-controlling interest explanatory.</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_DisclosureOfControllingAndNoncontrollingInterestExplanatory</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>dtr: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_simecb_DisclosureOfNonControllingInterestsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfNonControllingInterestsTextBlockAbstract</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>58
<FILENAME>R45.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531577387848">
<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>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfRelatedPartyTextBlockAbstract', window );"><strong>Disclosure of related party [text block] [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_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory', window );">Schedule of transactions with related parties</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Holding company</td><td>&#160;</td>
    <td colspan="3" style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="3" style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="3" style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; width: 64%; text-align: left">Interest income</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">34,447</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">41,034</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">265,200</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Management staff</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Administrative services expenditures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">113,018</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">199,488</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23,548</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Other related parties</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">391,664</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">188,082</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">249,560</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Purchases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,081</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">27,507</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">438,052</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Direct short-term benefits (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">78,321</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">90,562</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">106,631</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(*)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Correspond
to the salaries, allowances and bonuses paid to the executives of Simec.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory', window );">Schedule of balances receivable from and payable to related parties</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Short-term</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Accounts receivable:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left">Industrias CH, S.A.B. de C.V.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">6,073</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">6,073</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">C&#225;. Laminadora Vista Hermosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">628</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">611</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora compa&#241;&#237;a Mexicana de Tubos, S.A. de C.V. </td><td>&#160;</td>
    <td style="text-align: left"/><td style="text-align: right">873</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">848</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">C&#237;a Tubos y Perfiles Monterrey, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,318</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,318</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Perfiles Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,872</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,452</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Construalco, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">519</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,320</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Aceros y Laminados Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,638</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,643</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Arrendadora Norte de Matamoros, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,294</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,294</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Industrial de Herramientas, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">816</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">411</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Joist del Golfo, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,227</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,192</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Ferrovisa, S.A.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,762</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Sigosa Aceros, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,942</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Sider&#250;rgicos del Golfo, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">940</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Perfiles Comerciales Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">25,588</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Pytsa Industrial de Mexico. S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">438</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Aceros y Laminados Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">820</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt">Others</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">246</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">782</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">70,232</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">52,706</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Long-term</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Accounts receivable:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: justify; padding-bottom: 1.5pt">Industrias CH, S.A.B. de C.V.</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">648,281</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">648,281</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">648,281</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">648,281</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><p style="margin-left: 0.12; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: -0.12"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Loans
to related parties:</b></span></p></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Industrias CH, S.A.B de C.V.</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">915,553</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">858,510</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt">Perfiles Comerciales Sigosa, S.A. de C.V.</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">154,605</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">150,233</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,070,158</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,008,743</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Total, long-term</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,718,439</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,657,024</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Accounts payable:</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left">Aceros y Laminados Sigosa, S.A. de C.V.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,155</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">4,625</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Industrias CH, S.A.B. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">214,294</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">214,294</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Perfiles Comeciales Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,802</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,292</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Holding Protel, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">251</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">251</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Compa&#241;ia Laminadora Vista Hermosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">445</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,404</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Perfiles Sigosa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,074</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,855</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Pytsa Industrial, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,603</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,073</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Comercializadora SIGOSA, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,532</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">102,067</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Compa&#241;ia Manufacturera de Tubos, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,174</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,377</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Operadora Compa&#241;ia Mexicana de Tubos, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,090</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,287</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Sigosa Aceros, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">48,096</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">C&#237;a. Mexicana de Perfiles y Tubos, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">595</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">634</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Industrias Procarsa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">156</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Ferrovisa, S.A. de C.V.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,458</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt">Others <br/></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">188</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">352</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">312,913</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">351,511</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><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_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 detailed information about 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/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2021-01-01<br> -Paragraph 31<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2021-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2021-01-01<br> -Paragraph 35K<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_35K&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory</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_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 transactions between the entity and its 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 2021-01-01<br> -Paragraph 18<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_18&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory</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_simecb_DisclosureOfRelatedPartyTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfRelatedPartyTextBlockAbstract</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>59
<FILENAME>R46.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576403688">
<tr>
<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>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract', window );"><strong>Cost of sales and expenses [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_DisclosureOfGeneralAndAdministrativeExpenseExplanatory', window );">Schedule of cost of sales and administration expenses</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Raw materials and consumables</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">26,298,681</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">16,343,140</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">16,411,788</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Electrical energy</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,530,134</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,820,667</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,303,640</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Ferroalloys</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,396,516</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,617,352</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,137,671</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Refractories</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">810,315</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">629,758</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">707,214</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Oxygen</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">293,217</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">248,029</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">276,648</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Electrodes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">444,201</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">434,265</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,293,096</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gas and fuels</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,161,994</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">767,823</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">962,001</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Labor</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,024,419</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,831,225</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,042,433</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Operation materials</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,339,692</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,033,597</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">919,893</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,175,108</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,452,271</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,108,629</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Maintenance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,561,716</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,262,728</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,221,595</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">974,835</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,790,197</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">319,958</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">42,010,828</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">31,231,052</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">31,704,566</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Cost of sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">39,968,186</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">29,211,724</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">30,067,141</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Administrative expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,042,642</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,019,328</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,637,425</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">42,010,828</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">31,231,052</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">31,704,566</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><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_DisclosureOfGeneralAndAdministrativeExpenseExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 general and administrative expenses. [Refer: Administrative 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 2021-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfGeneralAndAdministrativeExpenseExplanatory</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_simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract</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>60
<FILENAME>R47.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576462648">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other (Income) Expenses, Net (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract', window );"><strong>Disclosure of other operating income (expense) [text block] [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_ScheduleOfOtherIncomeexpensesNetTableTextBlock', window );">Schedule of other income (expenses) net</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Cancellation of balances</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">157,834</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"/><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">87,241</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left">Land treatments in Pacific Steel, Inc.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,088</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,708</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,362</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Attorney&#8217;s fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">54,520</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Bad debt estimate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">19,398</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,320</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">179,320</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,708</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">150,443</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Sale of scrap</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(9,993</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(232,157</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,182</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Recovery of losses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(9,623</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(6,397</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Brazil tax benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(256,698</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Update of balances in favor in taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(64,915</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Agreements with clients</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(27,869</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(17,383</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(32,733</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,282</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(101,914</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(549,457</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(13,861</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Other (income) and other expenses, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">77,406</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(546,749</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">136,582</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract</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_ScheduleOfOtherIncomeexpensesNetTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfOtherIncomeexpensesNetTableTextBlock</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>dtr: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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R48.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531578674312">
<tr>
<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, 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_simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract', window );"><strong>Financial instruments [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_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock', window );">Schedule of book value of the monetary assets and monetary liabilities denominated in foreign currency</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December&#160;31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Short &#8211; term assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">20,783,197</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">12,061,901</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Short &#8211; term liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,434,451</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,821,467</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 4pt">Net monetary asset position in foreign currency</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">12,348,746</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">6,240,434</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 4pt">Equivalent in U.S. Dollars (thousands)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">USD$</td><td style="border-bottom: Black 4pt double; text-align: right">601,917</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">USD$</td><td style="border-bottom: Black 4pt double; text-align: right">313,036</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</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_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock', window );">Schedule of additional bank lines of credit that the company has at its disposal to reduce liquidity risk</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">(In thousands of US
    dollars)</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December&#160;31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2021</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2020</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left">Bank loans credit lines:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 76%; text-align: left">Drawn balances</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">350,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">350,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Undrawn balances</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">183,942</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">182,514</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Available line balance</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">166,058</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">167,486</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract</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_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock</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>dtr: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_simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock</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>dtr: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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>62
<FILENAME>R49.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531578693704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Information by Segments (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_DisclosureOfFairValueMeasurementOfAssetsLineItems', window );"><strong>Disclosure of fair value measurement of assets [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_ScheduleOfFinancialInformationBySegmentsTableTextBlock', window );">Schedule of financial information by segments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year ended December&#160;31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Mexico</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">USA</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Brazil</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Eliminations between segments</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">29,678,133</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">8,216,595</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">17,725,628</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"/><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">55,620,356</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Cost of sales</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,337,462</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,159,354</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,471,370</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">39,968,186</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,340,671</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,057,241</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,254,258</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,652,170</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(907,798</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(256,875</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(877,969</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,042,642</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other income (expenses), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(77,530</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">454,303</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,793</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(455,972</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(77,406</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">65,631</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">317</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">65,948</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(28,904</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(61,494</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(96,486</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99,439</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(87,445</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Exchange rate gain (loss), net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">325,389</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(378</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(120,300</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">120,300</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">325,011</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,717,459</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,193,114</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,161,296</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(236,233</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,835,636</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Income taxes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,472,751</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">477,380</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,439,638</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,389,769</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Net income (loss) for the year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">5,244,708</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">715,734</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,721,658</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(236,233</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">9,445,867</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">667,167</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">270,119</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">237,822</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,175,108</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">47,917,643</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,836,083</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,815,051</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(10,226,205</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">57,342,572</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total, liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,828,384</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,544,135</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,396,190</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(10,226,205</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,542,504</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Acquisitions of property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">367,496</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">288,487</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">410,439</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,066,422</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year
ended December&#160;31, 2020</b></span></p></td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Mexico</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">USA</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Brazil</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Eliminations between segments</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">19,660,889</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">5,549,366</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">10,659,059</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"/><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">35,869,314</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Cost of sales</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">15,459,258</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,677,213</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,075,253</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">29,211,724</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,201,631</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(127,847</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,583,806</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,657,590</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,117,817</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(240,726</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(660,785</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,019,328</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other income (expenses), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">52,656</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">505,946</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(11,854</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">546,748</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">107,605</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">222</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">107,827</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(5,108</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(16,104</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(66,007</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">33,473</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(53,746</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Exchange rate gain (loss), net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(483,822</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,510</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,096,416</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,215,564</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(363,164</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,755,145</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">123,001</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">748,744</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,249,037</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,875,927</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Income taxes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,747,568</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">118,926</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">211,350</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,077,844</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Net income (loss) for the year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,007,577</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">4,075</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">537,394</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,249,037</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,798,083</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">693,362</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">332,186</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">426,723</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,452,271</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">33,386,043</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,237,831</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,807,121</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(2,927,348</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">45,503,647</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,944,579</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,797,682</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,670,075</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,927,348</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,484,988</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Acquisitions of property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">278,700</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">41,054</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">631,451</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">951,205</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year ended December&#160;31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Mexico</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">USA</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Brazil</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Eliminations between segments</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">18,530,672</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,120,360</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">8,520,169</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"/><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">34,171,201</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Cost of sales</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,934,575</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,752,776</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,379,790</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">30,067,141</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gross profit (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,596,097</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(632,416</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,140,379</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,104,060</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(848,495</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(267,756</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(521,174</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,637,425</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other income (expenses), net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(175,412</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">71,324</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(32,494</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(136,582</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">145,729</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">266</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">145,995</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,438</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(84,621</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(110,919</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">137,053</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(55,049</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Exchange rate gain (loss), net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(628,044</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,745</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(177,314</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">18,030</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(784,583</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Income (loss) before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,093,313</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(910,458</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">298,478</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">155,083</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,636,416</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Income taxes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,505,015</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(236,598</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,857</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,276,274</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">Net income (loss) for the year</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(1,411,702</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(673,860</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">290,621</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">155,083</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(1,639,858</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">577,048</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">260,760</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">270,821</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,108,629</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32,935,743</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,419,771</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,002,701</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(3,343,456</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44,014,759</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,253,713</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,219,817</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,274,908</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,343,456</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,404,982</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Acquisitions of property, plant and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">785,818</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">278,467</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">207,135</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,271,420</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</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_DisclosureOfProductsAndServicesExplanatory', window );">Schedule of information on products</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year ended December&#160;31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Light structural</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,600,484</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,529,216</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,396,632</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Structural</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,342,228</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,677,441</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,304,178</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,456,151</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,061,053</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,220,264</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Rebar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,625,066</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,081,399</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,370,490</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Flat rebar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,376,554</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,851,960</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,833,576</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Hot rolled bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,413,275</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,548,939</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,226,613</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Cold drawn bars</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,213,061</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,139,938</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,102,544</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Others</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,593,537</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,979,368</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,716,904</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">55,620,356</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">35,869,314</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">34,171,201</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</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_DisclosureOfGeographicalAreasExplanatory', window );">Schedule of information about geographical areas</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year ended December&#160;31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">Mexico</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">28,060,405</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">18,122,828</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">17,873,633</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">USA</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,050,696</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,555,642</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,544,078</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Brazil</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,548,823</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,608,151</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,500,592</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Canada</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">441,856</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">311,761</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">175,686</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Latin America</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">513,524</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">253,096</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">60,672</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">Other (Europe and Asia)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,052</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">17,836</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">16,540</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">55,620,356</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">35,869,314</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">34,171,201</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><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_DisclosureOfFairValueMeasurementOfAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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_DisclosureOfFairValueMeasurementOfAssetsLineItems</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_DisclosureOfGeographicalAreasExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 geographical information.</p></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 2021-01-01<br> -Paragraph 33<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_33&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfGeographicalAreasExplanatory</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_DisclosureOfProductsAndServicesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DisclosureOfProductsAndServicesExplanatory</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_simecb_ScheduleOfFinancialInformationBySegmentsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfFinancialInformationBySegmentsTableTextBlock</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>dtr: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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<FILENAME>R50.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576516520">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Nature of Business (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract', window );"><strong>Disclosure Of Nature Of Business Explanatory [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_StockExchangeTerm', window );">Stock exchange term</a></td>
<td class="text">99 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfNatureOfBusinessExplanatoryAbstract</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_StockExchangeTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StockExchangeTerm</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:durationItemType</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>64
<FILENAME>R51.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576478488">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Significant Events (Details)<br> $ in Millions</strong></div></th>
<th class="th">
<div>Jun. 11, 2021 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract', window );"><strong>Disclosure of non-adjusting events after reporting period [text block] [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityInterestsOfAcquirer', window );">Purchase fixed assets</a></td>
<td class="nump">$ 10.0<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_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 2021-01-01<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-2021-en-r&amp;anchor=para_B64_f_iv&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<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_simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract</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>65
<FILENAME>R52.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531577563992">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Application of New and Amended Standards and Interpretations and Standards Not In Force Yet (Details)<br></strong></div></th>
<th class="th"><div>Dec. 31, 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_simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract', window );"><strong>Application of New and Amended Standards and Interpretations and Standards Not In Force Yet [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_BorrowingsInterestRate', window );">Interest rate</a></td>
<td class="nump">10.00%<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 2021-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2021-03-24<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_simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract</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>66
<FILENAME>R53.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531581703032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details)<br> $ in Millions</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>MXN ($) </div>
<div>Tons</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($) </div>
<div>Tons</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>MXN ($) </div>
<div>Tons</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>USD ($) </div>
<div>Tons</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_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) [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 (in Tons) | Tons</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 (in Pesos)</a></td>
<td class="nump">$ 953<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,304<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 (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 350<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 465.5<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="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) [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">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="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) [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">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_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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) [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>
</table>
<div style="display: none;">
<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 2021-01-01<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-2021-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph 19B<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_19B_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems</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_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_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>
</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">
							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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531572032824">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of subsidiaries<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</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_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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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_CompanhiaSiderurgicaDoEspirituSantoSAMember', 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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule 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],[9]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<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 &#8220;Grupo San&#8221;.</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 &#8220;Republic&#8221;.</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 Cura&#231;ao.</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>
</table></td></tr>
</table>
<div style="display: none;">
<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 2021-01-01<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-2021-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph 19B<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_19B_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems</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_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries1Member</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_Subsidiaries2Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries2Member</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_Subsidiaries3Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries3Member</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_Subsidiaries4Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries4Member</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_Subsidiaries5Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries5Member</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_Subsidiaries6Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries6Member</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_Subsidiaries7Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries7Member</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_Subsidiaries8Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries8Member</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_Subsidiaries9Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries9Member</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_Subsidiaries10Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries10Member</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_Subsidiaries11Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries11Member</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_Subsidiaries12Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries12Member</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_Subsidiaries13Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries13Member</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_Subsidiaries14Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries14Member</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_Subsidiaries15Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries15Member</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_Subsidiaries16Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries16Member</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_Subsidiaries17Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries17Member</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_Subsidiaries18Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries18Member</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_Subsidiaries19Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries19Member</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_Subsidiaries20Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries20Member</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_Subsidiaries21Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries21Member</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_Subsidiaries22Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries22Member</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_Subsidiaries23Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries23Member</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_Subsidiaries24Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries24Member</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_Subsidiaries25Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries25Member</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_Subsidiaries26Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries26Member</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_Subsidiaries27Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries27Member</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_Subsidiaries28Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries28Member</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_Subsidiaries29Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries29Member</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_Subsidiaries30Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries30Member</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_Subsidiaries31Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries31Member</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_Subsidiaries41Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries41Member</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_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>
</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_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>
</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_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>
</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_Subsidiaries35Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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>
</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_Subsidiaries36Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries36Member</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_Subsidiaries37Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_Subsidiaries37Member</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_Subsidiaries38Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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>
</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_CompanhiaSiderurgicaDoEspirituSantoSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CompanhiaSiderurgicaDoEspirituSantoSAMember</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>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">
							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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573759288">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of relevant exchange rates used<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, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>May 17, 2022</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_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of relevant exchange rates used [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</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">20.52<span></span>
</td>
<td class="nump">19.95<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</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">20.28<span></span>
</td>
<td class="nump">21.49<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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of relevant exchange rates used [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</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">20.14<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 2021-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
<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>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_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 2021-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
<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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems</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_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>
</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>69
<FILENAME>R56.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531581734648">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</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] | Bottom of range [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_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets [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 years<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] | Top of range [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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets [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">65 years<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] | Bottom of range [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_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets [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">5 years<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] | Top of range [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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets [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">40 years<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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets [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 years<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, chattels and computer equipment [Member] | Bottom of range [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_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets [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 years<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, chattels and computer equipment [Member] | Top of range [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_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems', window );"><strong>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets [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 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems</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_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:durationItemType</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>
</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_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_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>
</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>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>70
<FILENAME>R57.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576526440">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Cash and Cash Equivalents and Other Investments (Details) - Schedule of cash and cash equivalents - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_ScheduleOfCashAndCashEquivalentsAbstract', window );"><strong>Schedule of 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>
</tr>
<tr class="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_OtherCashAndCashEquivalents', window );">Cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 2,065,311<span></span>
</td>
<td class="nump">$ 6,971,175<span></span>
</td>
</tr>
<tr class="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_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition', window );">Cash equivalents</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">13,064,881<span></span>
</td>
<td class="nump">756,523<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_CashEquivalents', window );">Total</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 15,130,192<span></span>
</td>
<td class="nump">$ 7,727,698<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">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_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [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/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2021-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2021-03-24<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_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition</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_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 2021-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
</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_OtherCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 and cash equivalents that the entity does not separately disclose in the same statement or note. [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/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2021-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2021-03-24<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_OtherCashAndCashEquivalents</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_ScheduleOfCashAndCashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfCashAndCashEquivalentsAbstract</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>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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531577368584">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade Receivables &#8211; Net (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract', window );"><strong>Trade receivables &#8211; Net [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_TradeReceviablesPercentage', window );">Trade receviables percentage</a></td>
<td class="nump">5.00%<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract</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_TradeReceviablesPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trade receviables percentage.</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_TradeReceviablesPercentage</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>dtr: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>
</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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531581658072">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Trade Receivables &#8211; Net (Details) - Schedule of age of net receivables that are past due - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems', window );"><strong>Trade Receivables &#8211; Net (Details) - Schedule of age of net receivables that are past due [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">$ 511,524<span></span>
</td>
<td class="nump">$ 432,354<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=simecb_TradeReceivablesMember3060DaysMember', window );">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_simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems', window );"><strong>Trade Receivables &#8211; Net (Details) - Schedule of age of net receivables that are past due [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">355,633<span></span>
</td>
<td class="nump">164,646<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=simecb_TradeReceivablesMember6190DaysMember', window );">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_simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems', window );"><strong>Trade Receivables &#8211; Net (Details) - Schedule of age of net receivables that are past due [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">62,387<span></span>
</td>
<td class="nump">22,288<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=simecb_TradeReceivablesMember91DaysMember', window );">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_simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems', window );"><strong>Trade Receivables &#8211; Net (Details) - Schedule of age of net receivables that are past due [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">$ 93,504<span></span>
</td>
<td class="nump">$ 245,420<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_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 2021-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2021-01-01<br> -Paragraph 35H<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_35H&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2021-01-01<br> -Paragraph 35I<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_35I&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2021-01-01<br> -Paragraph 35M<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_35M&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2021-01-01<br> -Paragraph 35N<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_35N&amp;doctype=Standard<br> -URIDate 2021-03-24<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_simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems</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_ClassesOfFinancialAssetsAxis=simecb_TradeReceivablesMember3060DaysMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=simecb_TradeReceivablesMember3060DaysMember</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_ClassesOfFinancialAssetsAxis=simecb_TradeReceivablesMember6190DaysMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=simecb_TradeReceivablesMember6190DaysMember</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_ClassesOfFinancialAssetsAxis=simecb_TradeReceivablesMember91DaysMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=simecb_TradeReceivablesMember91DaysMember</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>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">
							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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531575314408">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade Receivables &#8211; Net (Details) - Schedule of allowance for doubtful accounts - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_ScheduleOfAllowanceForDoubtfulAccountsAbstract', window );"><strong>Schedule of allowance for doubtful accounts [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">$ 233,355<span></span>
</td>
<td class="nump">$ 237,098<span></span>
</td>
</tr>
<tr class="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">22,247<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_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets', window );">Cancellation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(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_ReversalAllowanceAccountForCreditLossesOfFinancialAssets', window );">Account recoveries</a></td>
<td class="num">(2,708)<span></span>
</td>
<td class="num">(1,333)<span></span>
</td>
</tr>
<tr class="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">(28,325)<span></span>
</td>
<td class="num">(1,995)<span></span>
</td>
</tr>
<tr class="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">$ 224,569<span></span>
</td>
<td class="nump">$ 233,355<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 2023-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2021-01-01<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 2021-03-24<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 2023-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2021-01-01<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 2021-03-24<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 2023-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2021-01-01<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 2021-03-24<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 2023-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2021-01-01<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 2021-03-24<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_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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ScheduleOfAllowanceForDoubtfulAccountsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfAllowanceForDoubtfulAccountsAbstract</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>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">
							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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576891576">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Recoverable Taxes (Details) - Schedule of recoverable taxes - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_ScheduleOfRecoverableTaxesAbstract', window );"><strong>Schedule 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 );">Value Added Tax</a></td>
<td class="nump">$ 100,838<span></span>
</td>
<td class="nump">$ 534,760<span></span>
</td>
</tr>
<tr class="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">353,325<span></span>
</td>
<td class="nump">494,603<span></span>
</td>
</tr>
<tr class="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">595<span></span>
</td>
<td class="nump">445<span></span>
</td>
</tr>
<tr class="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_TradeAndOtherReceivables', window );">Total recoverable taxes</a></td>
<td class="nump">$ 454,758<span></span>
</td>
<td class="nump">$ 1,029,808<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_TradeAndOtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 trade receivables and other receivables. [Refer: Trade receivables; 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/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 54<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_h&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_TradeAndOtherReceivables</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 2021-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ScheduleOfRecoverableTaxesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfRecoverableTaxesAbstract</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>75
<FILENAME>R62.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531577385064">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Inventories (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_DisclosureOfInventoriesTextBlockAbstract', window );"><strong>Disclosure of inventories [text block] [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_CokeInventoryAmount', window );">Coke inventory</a></td>
<td class="nump">$ 1,303,975<span></span>
</td>
<td class="nump">$ 952,690<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_CokeInventoryAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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_CokeInventoryAmount</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_DisclosureOfInventoriesTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfInventoriesTextBlockAbstract</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>76
<FILENAME>R63.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573777864">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Inventories (Details) - Schedule of current inventory and non-current inventory - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract', window );"><strong>Schedule of current inventory and non-current inventory [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_FinishedGoods', window );">Finished goods</a></td>
<td class="nump">$ 2,772,167<span></span>
</td>
<td class="nump">$ 2,302,443<span></span>
</td>
</tr>
<tr class="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">355,830<span></span>
</td>
<td class="nump">96,174<span></span>
</td>
</tr>
<tr class="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">2,255,933<span></span>
</td>
<td class="nump">2,232,736<span></span>
</td>
</tr>
<tr class="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">5,092,292<span></span>
</td>
<td class="nump">2,817,090<span></span>
</td>
</tr>
<tr class="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">1,271,891<span></span>
</td>
<td class="nump">1,233,282<span></span>
</td>
</tr>
<tr class="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">0<span></span>
</td>
<td class="nump">391,874<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_Inventories', window );">Current Inventories, net</a></td>
<td class="nump">11,748,113<span></span>
</td>
<td class="nump">9,073,599<span></span>
</td>
</tr>
<tr class="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_CokeAmount', window );">Coke</a></td>
<td class="nump">1,303,975<span></span>
</td>
<td class="nump">952,690<span></span>
</td>
</tr>
<tr class="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">62,092<span></span>
</td>
<td class="nump">72,139<span></span>
</td>
</tr>
<tr class="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_RollersAmount', window );">Rollers</a></td>
<td class="nump">162,263<span></span>
</td>
<td class="nump">185,498<span></span>
</td>
</tr>
<tr class="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_FinishedGoodsNonCurrent', window );">Finished goods</a></td>
<td class="nump">353,095<span></span>
</td>
<td class="nump">353,095<span></span>
</td>
</tr>
<tr class="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_GrossNoncurrentInventories', window );">Long-term inventories, gross</a></td>
<td class="nump">1,881,425<span></span>
</td>
<td class="nump">1,563,422<span></span>
</td>
</tr>
<tr class="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="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_NoncurrentInventories', window );">Non-current inventories, net</a></td>
<td class="nump">$ 1,528,330<span></span>
</td>
<td class="nump">$ 1,210,327<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_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 2021-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 78<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 36<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_36_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 68<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 78<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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_CokeAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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_CokeAmount</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_FinishedGoodsNonCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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_FinishedGoodsNonCurrent</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>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_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_RollersAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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_RollersAmount</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_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract</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_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>77
<FILENAME>R64.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573550504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Plant and Equipment (Details)<br> $ in Thousands, $ in Millions</strong></div></th>
<th class="th" colspan="3">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="2"></th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2014 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 15, 2015 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 15, 2015 </div>
<div>USD ($)</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_simecb_PropertyPlantandEquipmentDetailsLineItems', window );"><strong>Property, Plant and Equipment (Details) [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>
</tr>
<tr class="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 (in Pesos)</a></td>
<td class="nump">$ 1,175,108<span></span>
</td>
<td class="nump">$ 1,441,021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_ConstructionInProgress', window );">Construction in progress</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">$ 15.6<span></span>
</td>
<td class="nump">$ 6.0<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="nump">$ 16,012,749<span></span>
</td>
<td class="nump">$ 15,950,352<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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=simecb_USDMember', 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>
</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_PropertyPlantandEquipmentDetailsLineItems', window );"><strong>Property, Plant and Equipment (Details) [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>
</tr>
<tr class="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">$ 54.6<span></span>
</td>
<td class="text">&#160;<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_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>
</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_PropertyPlantandEquipmentDetailsLineItems', window );"><strong>Property, Plant and Equipment (Details) [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>
</tr>
<tr class="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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,701,000<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_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>
</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_PropertyPlantandEquipmentDetailsLineItems', window );"><strong>Property, Plant and Equipment (Details) [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>
</tr>
<tr class="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_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">$ 158.8<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_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">$ 45.4<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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">$ 40.3<span></span>
</td>
<td class="nump">$ 41.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 130.7<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_ConstructionInProgress">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 expenditure capitalised during the construction of non-current assets that are not yet available for use. [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 16<br> -IssueDate 2021-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2021-03-24<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_ConstructionInProgress</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_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 2021-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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_simecb_PropertyPlantandEquipmentDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_PropertyPlantandEquipmentDetailsLineItems</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_srt_CurrencyAxis=simecb_USDMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=simecb_USDMember</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_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>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<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">
							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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573256328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Plant and Equipment (Details) - Schedule of cost of investment property, plant and equipment - MXN ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of cost of investment 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_simecb_OtherPropertyPlantAndEquipments', window );">Balance at beginning of year</a></td>
<td class="nump">$ 37,713<span></span>
</td>
<td class="nump">$ 37,028<span></span>
</td>
</tr>
<tr class="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">1,066<span></span>
</td>
<td class="nump">951<span></span>
</td>
</tr>
<tr class="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 );">Conversion adjustments</a></td>
<td class="nump">243<span></span>
</td>
<td class="num">(266)<span></span>
</td>
</tr>
<tr class="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_OtherPropertyPlantAndEquipments', window );">Balance at end of year</a></td>
<td class="nump">39,022<span></span>
</td>
<td class="nump">37,713<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] | 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_simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of cost of investment 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_simecb_OtherPropertyPlantAndEquipments', window );">Balance at beginning of year</a></td>
<td class="nump">1,316<span></span>
</td>
<td class="nump">1,291<span></span>
</td>
</tr>
<tr class="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">119<span></span>
</td>
<td class="nump">20<span></span>
</td>
</tr>
<tr class="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_AmountOfReclassificationsOrChangesInPresentation', window );">Reclassifications</a></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_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Conversion adjustments</a></td>
<td class="num">(4)<span></span>
</td>
<td class="nump">5<span></span>
</td>
</tr>
<tr class="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_OtherPropertyPlantAndEquipments', window );">Balance at end of year</a></td>
<td class="nump">1,431<span></span>
</td>
<td class="nump">1,316<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_LandAndBuildingsMember', window );">Buildings [Member] | Cost [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_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of cost of investment 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_simecb_OtherPropertyPlantAndEquipments', window );">Balance at beginning of year</a></td>
<td class="nump">5,440<span></span>
</td>
<td class="nump">5,138<span></span>
</td>
</tr>
<tr class="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">14<span></span>
</td>
<td class="nump">323<span></span>
</td>
</tr>
<tr class="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_AmountOfReclassificationsOrChangesInPresentation', window );">Reclassifications</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">94<span></span>
</td>
</tr>
<tr class="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 );">Conversion adjustments</a></td>
<td class="num">(44)<span></span>
</td>
<td class="num">(115)<span></span>
</td>
</tr>
<tr class="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_OtherPropertyPlantAndEquipments', window );">Balance at end of year</a></td>
<td class="nump">5,410<span></span>
</td>
<td class="nump">5,440<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] | 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_simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of cost of investment 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_simecb_OtherPropertyPlantAndEquipments', window );">Balance at beginning of year</a></td>
<td class="nump">29,637<span></span>
</td>
<td class="nump">28,926<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_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">569<span></span>
</td>
<td class="nump">525<span></span>
</td>
</tr>
<tr class="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_AmountOfReclassificationsOrChangesInPresentation', window );">Reclassifications</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">334<span></span>
</td>
</tr>
<tr class="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 );">Conversion adjustments</a></td>
<td class="num">(12)<span></span>
</td>
<td class="num">(148)<span></span>
</td>
</tr>
<tr class="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_OtherPropertyPlantAndEquipments', window );">Balance at end of year</a></td>
<td class="nump">30,194<span></span>
</td>
<td class="nump">29,637<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] | Cost [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_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of cost of investment 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_simecb_OtherPropertyPlantAndEquipments', window );">Balance at beginning of year</a></td>
<td class="nump">161<span></span>
</td>
<td class="nump">161<span></span>
</td>
</tr>
<tr class="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">1<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_OtherPropertyPlantAndEquipments', window );">Balance at end of year</a></td>
<td class="nump">162<span></span>
</td>
<td class="nump">161<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] | 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_simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of cost of investment 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_simecb_OtherPropertyPlantAndEquipments', window );">Balance at beginning of year</a></td>
<td class="nump">144<span></span>
</td>
<td class="nump">141<span></span>
</td>
</tr>
<tr class="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">5<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 );">Conversion adjustments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3<span></span>
</td>
</tr>
<tr class="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_OtherPropertyPlantAndEquipments', window );">Balance at end of year</a></td>
<td class="nump">149<span></span>
</td>
<td class="nump">144<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] | 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_simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of cost of investment 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_simecb_OtherPropertyPlantAndEquipments', window );">Balance at beginning of year</a></td>
<td class="nump">1,015<span></span>
</td>
<td class="nump">1,371<span></span>
</td>
</tr>
<tr class="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">358<span></span>
</td>
<td class="nump">83<span></span>
</td>
</tr>
<tr class="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_AmountOfReclassificationsOrChangesInPresentation', window );">Reclassifications</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(428)<span></span>
</td>
</tr>
<tr class="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 );">Conversion adjustments</a></td>
<td class="nump">303<span></span>
</td>
<td class="num">(11)<span></span>
</td>
</tr>
<tr class="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_OtherPropertyPlantAndEquipments', window );">Balance at end of year</a></td>
<td class="nump">$ 1,676<span></span>
</td>
<td class="nump">$ 1,015<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 2021-01-01<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-2021-en-r&amp;anchor=para_73_e_i&amp;doctype=Standard<br> -URIDate 2021-03-24<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_AmountOfReclassificationsOrChangesInPresentation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 is reclassified when the entity changes classification or presentation in its 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/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 41<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_41_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_AmountOfReclassificationsOrChangesInPresentation</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_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 2021-01-01<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-2021-en-r&amp;anchor=para_73_e_ix&amp;doctype=Standard<br> -URIDate 2021-03-24<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_simecb_OtherPropertyPlantAndEquipments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OtherPropertyPlantAndEquipments</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_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems</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_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_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_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandAndBuildingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LandAndBuildingsMember</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>
</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>
</table>
<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>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<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">
							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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531571956344">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Plant and Equipment (Details) - Schedule of accumulated depreciation of property, plant and equipment - MXN ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of accumulated depreciation of 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_OtherPropertyPlantAndEquipment', window );">Balance</a></td>
<td class="nump">$ 21,762<span></span>
</td>
<td class="nump">$ 20,291<span></span>
</td>
</tr>
<tr class="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_DepreciationExpense1', window );">Depreciation expense</a></td>
<td class="nump">1,175<span></span>
</td>
<td class="nump">1,441<span></span>
</td>
</tr>
<tr class="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_IncreaseDecreaseThroughConversionOfConvertibleInstruments', window );">Conversion effects</a></td>
<td class="nump">72<span></span>
</td>
<td class="nump">30<span></span>
</td>
</tr>
<tr class="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_OtherPropertyPlantAndEquipment', window );">Balance</a></td>
<td class="nump">23,009<span></span>
</td>
<td class="nump">21,762<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] | 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_simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of accumulated depreciation of 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_OtherPropertyPlantAndEquipment', window );">Balance</a></td>
<td class="nump">1,213<span></span>
</td>
<td class="nump">1,082<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_DepreciationExpense1', window );">Depreciation expense</a></td>
<td class="nump">46<span></span>
</td>
<td class="nump">152<span></span>
</td>
</tr>
<tr class="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_IncreaseDecreaseThroughConversionOfConvertibleInstruments', window );">Conversion effects</a></td>
<td class="num">(9)<span></span>
</td>
<td class="num">(21)<span></span>
</td>
</tr>
<tr class="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_OtherPropertyPlantAndEquipment', window );">Balance</a></td>
<td class="nump">1,250<span></span>
</td>
<td class="nump">1,213<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] | 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_simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of accumulated depreciation of 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_OtherPropertyPlantAndEquipment', window );">Balance</a></td>
<td class="nump">20,382<span></span>
</td>
<td class="nump">19,047<span></span>
</td>
</tr>
<tr class="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_DepreciationExpense1', window );">Depreciation expense</a></td>
<td class="nump">1,127<span></span>
</td>
<td class="nump">1,283<span></span>
</td>
</tr>
<tr class="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_IncreaseDecreaseThroughConversionOfConvertibleInstruments', window );">Conversion effects</a></td>
<td class="nump">82<span></span>
</td>
<td class="nump">52<span></span>
</td>
</tr>
<tr class="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_OtherPropertyPlantAndEquipment', window );">Balance</a></td>
<td class="nump">21,591<span></span>
</td>
<td class="nump">20,382<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] | 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_simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of accumulated depreciation of 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_OtherPropertyPlantAndEquipment', window );">Balance</a></td>
<td class="nump">86<span></span>
</td>
<td class="nump">85<span></span>
</td>
</tr>
<tr class="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_DepreciationExpense1', window );">Depreciation expense</a></td>
<td class="nump">2<span></span>
</td>
<td class="nump">2<span></span>
</td>
</tr>
<tr class="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_IncreaseDecreaseThroughConversionOfConvertibleInstruments', window );">Conversion effects</a></td>
<td class="num">(2)<span></span>
</td>
<td class="num">(1)<span></span>
</td>
</tr>
<tr class="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_OtherPropertyPlantAndEquipment', window );">Balance</a></td>
<td class="nump">86<span></span>
</td>
<td class="nump">86<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] | 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_simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of accumulated depreciation of 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_OtherPropertyPlantAndEquipment', window );">Balance</a></td>
<td class="nump">81<span></span>
</td>
<td class="nump">77<span></span>
</td>
</tr>
<tr class="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_DepreciationExpense1', window );">Depreciation expense</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">4<span></span>
</td>
</tr>
<tr class="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_IncreaseDecreaseThroughConversionOfConvertibleInstruments', window );">Conversion effects</a></td>
<td class="nump">1<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_OtherPropertyPlantAndEquipment', window );">Balance</a></td>
<td class="nump">$ 82<span></span>
</td>
<td class="nump">$ 81<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_IncreaseDecreaseThroughConversionOfConvertibleInstruments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 the conversion of convertible instruments.</p></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 2021-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2021-03-24<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_IncreaseDecreaseThroughConversionOfConvertibleInstruments</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_OtherPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 property, plant and equipment 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/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2021-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2021-03-24<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_OtherPropertyPlantAndEquipment</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_DepreciationExpense1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>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_DepreciationExpense1</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_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems</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>
</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>
<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>
</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>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<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">
							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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573925736">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Property, Plant and Equipment (Details) - Schedule of net book value of property, plant and equipment - MXN ($)<br> $ in Millions</strong></div></th>
<th class="th"><div>Dec. 31, 2021</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_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of net book value of 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_simecb_PropertyPlantAndEquipment1', window );">Net book value</a></td>
<td class="nump">$ 16,013<span></span>
</td>
<td class="nump">$ 15,951<span></span>
</td>
<td class="nump">$ 16,737<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_simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of net book value of 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_simecb_PropertyPlantAndEquipment1', window );">Net book value</a></td>
<td class="nump">1,431<span></span>
</td>
<td class="nump">1,316<span></span>
</td>
<td class="nump">1,291<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_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_simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of net book value of 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_simecb_PropertyPlantAndEquipment1', window );">Net book value</a></td>
<td class="nump">4,160<span></span>
</td>
<td class="nump">4,227<span></span>
</td>
<td class="nump">4,056<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_simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of net book value of 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_simecb_PropertyPlantAndEquipment1', window );">Net book value</a></td>
<td class="nump">8,603<span></span>
</td>
<td class="nump">9,255<span></span>
</td>
<td class="nump">9,879<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_simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of net book value of 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_simecb_PropertyPlantAndEquipment1', window );">Net book value</a></td>
<td class="nump">76<span></span>
</td>
<td class="nump">75<span></span>
</td>
<td class="nump">76<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_simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of net book value of 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_simecb_PropertyPlantAndEquipment1', window );">Net book value</a></td>
<td class="nump">67<span></span>
</td>
<td class="nump">63<span></span>
</td>
<td class="nump">64<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_simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems', window );"><strong>Property, Plant and Equipment (Details) - Schedule of net book value of 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_simecb_PropertyPlantAndEquipment1', window );">Net book value</a></td>
<td class="nump">$ 1,676<span></span>
</td>
<td class="nump">$ 1,015<span></span>
</td>
<td class="nump">$ 1,371<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PropertyPlantAndEquipment1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>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_PropertyPlantAndEquipment1</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_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems</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_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>
</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>
</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>
</table>
<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>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>81
<FILENAME>R68.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573927064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible and Other Long-Term Assets (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, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</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_simecb_IntangibleandOtherLongTermAssetsDetailsLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) [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">$ 10,522<span></span>
</td>
<td class="nump">$ 11,250<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_ClassesOfIntangibleAssetsAndGoodwillAxis=simecb_San42TrademarkMember', 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_simecb_IntangibleandOtherLongTermAssetsDetailsLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) [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_ClassesOfIntangibleAssetsAndGoodwillAxis=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_simecb_IntangibleandOtherLongTermAssetsDetailsLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) [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 2021-01-01<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-2021-en-r&amp;anchor=para_118_e_vi&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<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-2021-en-r&amp;anchor=para_118_e_iv&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<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-2021-en-r&amp;anchor=para_118_e_iv&amp;doctype=Standard<br> -URIDate 2021-03-24<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_simecb_IntangibleandOtherLongTermAssetsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_IntangibleandOtherLongTermAssetsDetailsLineItems</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_ClassesOfIntangibleAssetsAndGoodwillAxis=simecb_San42TrademarkMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ClassesOfIntangibleAssetsAndGoodwillAxis=simecb_San42TrademarkMember</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_ClassesOfIntangibleAssetsAndGoodwillAxis=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_ClassesOfIntangibleAssetsAndGoodwillAxis=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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>82
<FILENAME>R69.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573065304">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Balances - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Balances [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_simecb_OriginalValueNet', window );">Original Value net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 4,585,728<span></span>
</td>
<td class="nump">$ 4,719,347<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_simecb_AccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,273,159<span></span>
</td>
<td class="nump">2,396,391<span></span>
</td>
</tr>
<tr class="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 );">Net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,312,569<span></span>
</td>
<td class="nump">2,322,956<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]</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_simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Balances [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_simecb_OriginalValueNet', window );">Original Value net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">110,506<span></span>
</td>
<td class="nump">107,380<span></span>
</td>
</tr>
<tr class="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 );">Net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 110,506<span></span>
</td>
<td class="nump">$ 107,380<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_simecb_AmortizationPeriodyears', window );">Amortization period (years)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <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_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_CustomersListMember', window );">Customers list [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_simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Balances [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_simecb_OriginalValueNet', window );">Original Value net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 67,459<span></span>
</td>
<td class="nump">$ 65,550<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_AccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 67,459<span></span>
</td>
<td class="nump">$ 65,550<span></span>
</td>
</tr>
<tr class="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_AmortizationPeriodyears', window );">Amortization period (years)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">20 years<span></span>
</td>
<td class="text">20 years<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_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>
</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_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Balances [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_simecb_OriginalValueNet', window );">Original Value net</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">$ 177,965<span></span>
</td>
<td class="nump">$ 298,071<span></span>
</td>
</tr>
<tr class="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_AccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">67,459<span></span>
</td>
<td class="nump">190,691<span></span>
</td>
</tr>
<tr class="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 );">Net</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">110,506<span></span>
</td>
<td class="nump">107,380<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_CustomersListOneMember', window );">Customers list One [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_simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Balances [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_simecb_OriginalValueNet', window );">Original Value net</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>
</tr>
<tr class="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_AccumulatedAmortization', window );">Accumulated amortization</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>
</tr>
<tr class="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_AmortizationPeriodyears', window );">Amortization period (years)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">9 years<span></span>
</td>
<td class="text">9 years<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_San42TrademarkMember', window );">San 42 trademark [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_simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Balances [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_simecb_OriginalValueNet', window );">Original Value net</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>
</tr>
<tr class="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 );">Net</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>
</tr>
<tr class="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_AmortizationPeriodyears', window );">Amortization period (years)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1],[3]</sup></td>
<td class="text"> <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_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember', window );">Goodwill [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_simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Balances [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_simecb_OriginalValueNet', window );">Original Value net</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>
</tr>
<tr class="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 );">Net</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>
</tr>
<tr class="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_AmortizationPeriodyears', window );">Amortization period (years)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1],[3]</sup></td>
<td class="text"> <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_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=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>
</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_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Balances [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_simecb_OriginalValueNet', window );">Original Value net</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">$ 4,349,460<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_AccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">2,205,700<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 );">Net</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></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_TotalMember', window );">Total [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_simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Balances [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_simecb_OriginalValueNet', window );">Original Value net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,527,425<span></span>
</td>
<td class="nump">$ 4,647,531<span></span>
</td>
</tr>
<tr class="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_AccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,273,159<span></span>
</td>
<td class="nump">2,396,391<span></span>
</td>
</tr>
<tr class="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 );">Net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,254,266<span></span>
</td>
<td class="nump">2,251,140<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_OtherAssetsMember', window );">Other assets [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_simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Balances [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_simecb_OriginalValueNet', window );">Original Value net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">58,303<span></span>
</td>
<td class="nump">71,816<span></span>
</td>
</tr>
<tr class="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 );">Net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 58,303<span></span>
</td>
<td class="nump">71,816<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_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_KobeTechContractMember', window );">Kobe Tech contract [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_simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Balances [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_simecb_OriginalValueNet', window );">Original Value net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">125,141<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_simecb_AccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 125,141<span></span>
</td>
</tr>
<tr class="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_AmortizationPeriodyears', window );">Amortization period (years)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">12 years<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_GrossCarryingAmountMember', 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>
</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_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Balances [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_simecb_OriginalValueNet', window );">Original Value net</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,349,460<span></span>
</td>
</tr>
<tr class="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_AccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,205,700<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_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,143,760<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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets with undefined useful life.</span></td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets from the Republic acquisition.</span></td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The San 42 trademark and the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $2,352,000, respectively.</span></td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[4]</td>
<td style="vertical-align: top;" valign="top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets from the Grupo San acquisition.</span></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_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 2021-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 54<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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_AccumulatedAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_AccumulatedAmortization</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_AmortizationPeriodyears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_AmortizationPeriodyears</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:durationItemType</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_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems</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_OriginalValueNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 original value 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_OriginalValueNet</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_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_CustomersListMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CustomersListMember</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_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_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=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_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_CustomersListOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CustomersListOneMember</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_San42TrademarkMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_San42TrademarkMember</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_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=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_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=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_TotalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TotalMember</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_OtherAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OtherAssetsMember</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_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_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=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>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>83
<FILENAME>R70.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573209880">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Reconciliation Between The Opening and Closing Balances - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Reconciliation Between The Opening and Closing Balances [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_simecb_IntangibleAssetsOtherThanGoodwillBalance', window );">Balance</a></td>
<td class="num">$ (2,322,956)<span></span>
</td>
<td class="nump">$ 2,335,117<span></span>
</td>
</tr>
<tr class="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">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_simecb_CancellationsAmount', window );">Cancellations</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_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill', window );">Adjustment effect of the year</a></td>
<td class="num">(10,387)<span></span>
</td>
<td class="num">(12,161)<span></span>
</td>
</tr>
<tr class="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_IntangibleAssetsOtherThanGoodwillBalance', window );">Balance</a></td>
<td class="nump">2,312,569<span></span>
</td>
<td class="nump">2,322,956<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=simecb_OriginalValueMember', window );">Original Value [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_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Reconciliation Between The Opening and Closing Balances [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_simecb_IntangibleAssetsOtherThanGoodwillBalance', window );">Balance</a></td>
<td class="num">(4,719,347)<span></span>
</td>
<td class="nump">4,706,666<span></span>
</td>
</tr>
<tr class="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_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="nump">10,520<span></span>
</td>
<td class="nump">11,250<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_simecb_CancellationsAmount', window );">Cancellations</a></td>
<td class="num">(128,785)<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_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill', window );">Adjustment effect of the year</a></td>
<td class="num">(15,354)<span></span>
</td>
<td class="nump">1,431<span></span>
</td>
</tr>
<tr class="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_IntangibleAssetsOtherThanGoodwillBalance', window );">Balance</a></td>
<td class="nump">4,585,728<span></span>
</td>
<td class="nump">4,719,347<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_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=simecb_AccumulatedAmortizationMember', 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_simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems', window );"><strong>Intangible and Other Long-Term Assets (Details) - Schedule of Reconciliation Between The Opening and Closing Balances [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_simecb_IntangibleAssetsOtherThanGoodwillBalance', window );">Balance</a></td>
<td class="nump">2,396,391<span></span>
</td>
<td class="num">(2,371,549)<span></span>
</td>
</tr>
<tr class="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">(10,520)<span></span>
</td>
<td class="num">(11,250)<span></span>
</td>
</tr>
<tr class="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_CancellationsAmount', window );">Cancellations</a></td>
<td class="nump">128,785<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_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill', window );">Adjustment effect of the year</a></td>
<td class="nump">4,967<span></span>
</td>
<td class="num">(13,592)<span></span>
</td>
</tr>
<tr class="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_IntangibleAssetsOtherThanGoodwillBalance', window );">Balance</a></td>
<td class="num">$ (2,273,159)<span></span>
</td>
<td class="num">$ (2,396,391)<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_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 2021-01-01<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-2021-en-r&amp;anchor=para_118_e_vii&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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_simecb_CancellationsAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 cancellations.</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_CancellationsAmount</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_IntangibleAssetsOtherThanGoodwillBalance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_IntangibleAssetsOtherThanGoodwillBalance</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_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems</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_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=simecb_OriginalValueMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=simecb_OriginalValueMember</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=simecb_AccumulatedAmortizationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=simecb_AccumulatedAmortizationMember</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>84
<FILENAME>R71.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573744872">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Short-Term Debt (Details)<br> $ in Thousands, $ in Millions</strong></div></th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Nov. 15, 2007</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_ShortTermDebtDetailsLineItems', window );"><strong>Short-Term Debt (Details) [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_BorrowingsInterestRate', window );">Annual rate</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>
</tr>
<tr class="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_PrincipalAmountOutstanding', window );">Principal amount outstanding</a></td>
<td class="nump">$ 6,196<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,020<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_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>
<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_ShortTermDebtDetailsLineItems', window );"><strong>Short-Term Debt (Details) [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_BorrowingsInterestRate', window );">Annual rate</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">10.50%<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>
<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_ShortTermDebtDetailsLineItems', window );"><strong>Short-Term Debt (Details) [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_PrincipalAmountOutstanding', window );">Principal amount outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.3<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 2021-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2021-03-24<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_simecb_PrincipalAmountOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_PrincipalAmountOutstanding</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_ShortTermDebtDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ShortTermDebtDetailsLineItems</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_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>
</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=simecb_USDMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=simecb_USDMember</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>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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531577835048">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Accounts Payable Trade and Other Accrued Liabilities (Details) - Schedule of accounts payable trade and other accrued liabilities - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract', window );"><strong>Schedule of accounts payable trade and other accrued liabilities [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_TradeAndOtherPayablesToTradeSuppliers', window );">Trade accounts payable</a></td>
<td class="nump">$ 6,910,451<span></span>
</td>
<td class="nump">$ 5,347,325<span></span>
</td>
</tr>
<tr class="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_OtherAccruedLiabilities', window );">Other accrued liabilities</a></td>
<td class="nump">898,404<span></span>
</td>
<td class="nump">1,266,512<span></span>
</td>
</tr>
<tr class="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_TotalAccountsPayableTradeAndOtherAccruedLiabilities', window );">Total accounts payable trade and other accrued liabilities</a></td>
<td class="nump">$ 7,808,855<span></span>
</td>
<td class="nump">$ 6,613,837<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_TradeAndOtherPayablesToTradeSuppliers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 payment due to suppliers for goods and services used in the entity's business.</p></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 2021-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2021-03-24<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_TradeAndOtherPayablesToTradeSuppliers</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_OtherAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>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_OtherAccruedLiabilities</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_ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract</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_TotalAccountsPayableTradeAndOtherAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 accounts payable trade 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>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ 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_TotalAccountsPayableTradeAndOtherAccruedLiabilities</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>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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573406920">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefits (Details)<br> $ / shares in Units, $ in Thousands, $ in Millions</strong></div></th>
<th class="th" colspan="6">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($) </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>USD ($)</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_simecb_EmployeeBenefitsDetailsLineItems', window );"><strong>Employee Benefits (Details) [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">42.00%<span></span>
</td>
<td class="nump">42.00%<span></span>
</td>
<td class="nump">44.00%<span></span>
</td>
<td class="nump">44.00%<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 (in Pesos)</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="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_DeferredContributionPlanPercentage', window );">Deferred contribution plan percentage</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="nump">$ 17,110<span></span>
</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>
</tr>
<tr class="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_RecognisedLiabilitiesDefinedBenefitPlan', window );">Defined benefit obligations amount (in Pesos)</a></td>
<td class="nump">$ 162,843<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 161,864<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_ContributionVestedPercentage', window );">Contribution vested percentage</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<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="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_PercentageMatchingContributionForFirstFivePercentage', window );">Percentage of contribution</a></td>
<td class="nump">25.00%<span></span>
</td>
<td class="nump">25.00%<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_LaborAgreementDescription', window );">Labor 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 (&#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 $ 0.5 million of expense was recorded for the year ended December 31, 2021.&#160;<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 (&#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 $ 0.5 million of expense was recorded for the year ended December 31, 2021.&#160;<span></span>
</td>
<td class="text">&#160;<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_BenefitsPaidOrPayable', window );">Company paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0<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_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="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_EmployeeBenefitsDetailsLineItems', window );"><strong>Employee Benefits (Details) [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">76.00%<span></span>
</td>
<td class="nump">76.00%<span></span>
</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>
</tr>
<tr class="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 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="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_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan', window );">Company's quarterly contributions description</a></td>
<td class="text">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.<span></span>
</td>
<td class="text">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.<span></span>
</td>
<td class="text">&#160;<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_FixedAmountsPerHourForEachCoveredEmployees', window );">Fixed amount per hour for each covered employees (in Dollars per share) | $ / 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]</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_simecb_EmployeeBenefitsDetailsLineItems', window );"><strong>Employee Benefits (Details) [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">&#160;<span></span>
</td>
<td class="nump">$ 0.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.1<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]</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_simecb_EmployeeBenefitsDetailsLineItems', window );"><strong>Employee Benefits (Details) [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="text">&#160;<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3.1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3.6<span></span>
</td>
</tr>
<tr class="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_PercentageMatchingContributionForFirstFivePercentage', window );">Percentage of contribution</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<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="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_FourZeroOneKPlansMember', window );">401(k) 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_simecb_EmployeeBenefitsDetailsLineItems', window );"><strong>Employee Benefits (Details) [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="text">&#160;<span></span>
</td>
<td class="nump">$ 1.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.1<span></span>
</td>
</tr>
<tr class="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_PercentageMatchingContributionForFirstFivePercentage', window );">Percentage of contribution</a></td>
<td class="nump">5.00%<span></span>
</td>
<td class="nump">5.00%<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>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BenefitsPaidOrPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 benefits paid or payable for retirement benefit plans.</p></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 2021-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_35_b_v&amp;doctype=Standard<br> -URIDate 2021-03-24<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_BenefitsPaidOrPayable</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_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 2021-01-01<br> -Paragraph 149<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_149_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<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-2021-en-r&amp;anchor=para_148_d_iv&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 53<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_53&amp;doctype=Standard<br> -URIDate 2021-03-24<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_ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 in a defined benefit plan. [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/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<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_RecognisedLiabilitiesDefinedBenefitPlan</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_ContributionVestedPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Contribution vested Percentage.</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_ContributionVestedPercentage</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>dtr: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_DeferredContributionPlanPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 contribution plan percentage.</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_DeferredContributionPlanPercentage</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>dtr: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_EmployeeBenefitsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_EmployeeBenefitsDetailsLineItems</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_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_LaborAgreementDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Labor agreement description.</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_LaborAgreementDescription</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_PercentageMatchingContributionForFirstFivePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 matching contribution for the first 5.0%.</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_PercentageMatchingContributionForFirstFivePercentage</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_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_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>
</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_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>
<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_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>
</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_FourZeroOneKPlansMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_FourZeroOneKPlansMember</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>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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531577895528">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefits (Details) - Schedule of main actuarial hypothesis used in the actuarial computations<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</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_ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract', window );"><strong>Schedule of main actuarial hypothesis used in the actuarial computations [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">7.55%<span></span>
</td>
<td class="nump">7.00%<span></span>
</td>
<td class="nump">7.70%<span></span>
</td>
</tr>
<tr class="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_TaxRateEffectFromChangeInTaxRate', window );">Wage increase rate</a></td>
<td class="nump">5.00%<span></span>
</td>
<td class="nump">4.50%<span></span>
</td>
<td class="nump">4.50%<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_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 2021-01-01<br> -Paragraph 144<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
</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_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 2021-01-01<br> -Paragraph 144<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TaxRateEffectFromChangeInTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; 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 2021-01-01<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-2021-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2021-03-24<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_TaxRateEffectFromChangeInTaxRate</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_ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract</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>88
<FILENAME>R75.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573475752">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Employee Benefits (Details) - Schedule of employee benefits liability - Employee benefits liability [Member] - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2021</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_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems', window );"><strong>Employee Benefits (Details) - Schedule of employee benefits liability [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_CurrentRecognisedLiabilitiesDefinedBenefitPlan', window );">Vested benefits Obligation (OBA)</a></td>
<td class="nump">$ 3,390<span></span>
</td>
<td class="nump">$ 47,159<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_simecb_PlusNonVestedBenefitsObligation', window );">Plus, Non-Vested Benefits Obligation</a></td>
<td class="nump">159,453<span></span>
</td>
<td class="nump">115,077<span></span>
</td>
<td class="nump">127,064<span></span>
</td>
</tr>
<tr class="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_DefinedBenefitObligationAtPresentValue', window );">Defined Benefits Obligation.</a></td>
<td class="nump">162,843<span></span>
</td>
<td class="nump">162,236<span></span>
</td>
<td class="nump">127,064<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_LiabilityAssetOfDefinedBenefitPlans', window );">Projected Net Liability</a></td>
<td class="nump">162,843<span></span>
</td>
<td class="nump">$ 162,236<span></span>
</td>
<td class="nump">$ 127,064<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_EmployeeBenefitsLiabilityMember', window );">Retirement benefits [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_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems', window );"><strong>Employee Benefits (Details) - Schedule of employee benefits liability [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_CurrentRecognisedLiabilitiesDefinedBenefitPlan', window );">Vested benefits Obligation (OBA)</a></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_PlusNonVestedBenefitsObligation', window );">Plus, Non-Vested Benefits Obligation</a></td>
<td class="nump">87,071<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_DefinedBenefitObligationAtPresentValue', window );">Defined Benefits Obligation.</a></td>
<td class="nump">87,071<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_LiabilityAssetOfDefinedBenefitPlans', window );">Projected Net Liability</a></td>
<td class="nump">87,071<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_EmployeeBenefitsLiabilityMember', window );">Termination benefits [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_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems', window );"><strong>Employee Benefits (Details) - Schedule of employee benefits liability [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_CurrentRecognisedLiabilitiesDefinedBenefitPlan', window );">Vested benefits Obligation (OBA)</a></td>
<td class="nump">3,390<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_PlusNonVestedBenefitsObligation', window );">Plus, Non-Vested Benefits Obligation</a></td>
<td class="nump">72,382<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_DefinedBenefitObligationAtPresentValue', window );">Defined Benefits Obligation.</a></td>
<td class="nump">75,772<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_LiabilityAssetOfDefinedBenefitPlans', window );">Projected Net Liability</a></td>
<td class="nump">$ 75,772<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_CurrentRecognisedLiabilitiesDefinedBenefitPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<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_CurrentRecognisedLiabilitiesDefinedBenefitPlan</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_DefinedBenefitObligationAtPresentValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair 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 19<br> -IssueDate 2021-01-01<br> -Paragraph 57<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DefinedBenefitObligationAtPresentValue</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_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 2021-01-01<br> -Paragraph 140<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_140_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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_simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems</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_PlusNonVestedBenefitsObligation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_PlusNonVestedBenefitsObligation</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_EmployeeBenefitsLiabilityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_EmployeeBenefitsLiabilityMember</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_RetirementBenefitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_RetirementBenefitsMember</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_TerminationBenefitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TerminationBenefitsMember</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>89
<FILENAME>R76.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573285464">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefits (Details) - Schedule of net cost for the period booked in profit and loss - Net cost [Member] - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</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_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems', window );"><strong>Employee Benefits (Details) - Schedule of net cost for the period booked in profit and loss [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_CurrentServiceCostDefinedBenefitPlans', window );">Service cost</a></td>
<td class="nump">$ 9,299<span></span>
</td>
<td class="nump">$ 6,736<span></span>
</td>
<td class="nump">$ 2,179<span></span>
</td>
</tr>
<tr class="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_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans', window );">Net interest</a></td>
<td class="nump">11,121<span></span>
</td>
<td class="nump">9,306<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_PastServiceCostDefinedBenefitPlans', window );">Labor cost of past services</a></td>
<td class="nump">1,806<span></span>
</td>
<td class="nump">5,240<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_NetCostForThePeriod', window );">Net Cost for the period</a></td>
<td class="nump">22,226<span></span>
</td>
<td class="nump">$ 21,282<span></span>
</td>
<td class="nump">$ 8,368<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_NetCostMember', window );">Retirement benefits [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_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems', window );"><strong>Employee Benefits (Details) - Schedule of net cost for the period booked in profit and loss [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_CurrentServiceCostDefinedBenefitPlans', window );">Service cost</a></td>
<td class="nump">4,842<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_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans', window );">Net interest</a></td>
<td class="nump">6,252<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_PastServiceCostDefinedBenefitPlans', window );">Labor cost of past services</a></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_NetCostForThePeriod', window );">Net Cost for the period</a></td>
<td class="nump">11,094<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_NetCostMember', window );">Termination benefits [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_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems', window );"><strong>Employee Benefits (Details) - Schedule of net cost for the period booked in profit and loss [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_CurrentServiceCostDefinedBenefitPlans', window );">Service cost</a></td>
<td class="nump">4,457<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_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans', window );">Net interest</a></td>
<td class="nump">4,869<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_PastServiceCostDefinedBenefitPlans', window );">Labor cost of past services</a></td>
<td class="nump">1,806<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_NetCostForThePeriod', window );">Net Cost for the period</a></td>
<td class="nump">$ 11,132<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_CurrentServiceCostDefinedBenefitPlans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 expense of employee service in the current period arising from defined benefit plans. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase in net defined benefit liability (asset) resulting from current service cost]</p></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 2021-01-01<br> -Paragraph 135<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_135_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_CurrentServiceCostDefinedBenefitPlans</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_PastServiceCostDefinedBenefitPlans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 (income) 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: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost]</p></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 2021-01-01<br> -Paragraph 135<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_135_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_PastServiceCostDefinedBenefitPlans</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_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or 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 19<br> -IssueDate 2021-01-01<br> -Paragraph 135<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_135_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans</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_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems</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_NetCostForThePeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 net cost for 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_NetCostForThePeriod</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_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_NetCostMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_NetCostMember</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_RetirementBenefitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_RetirementBenefitsMember</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_TerminationBenefitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TerminationBenefitsMember</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>90
<FILENAME>R77.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573312792">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefits (Details) - Schedule of DBO amount recorded in the balance sheet - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract', window );"><strong>Schedule of DBO amount recorded in the balance sheet [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_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes', window );">Defined benefit obligations (DBO) changes in present</a></td>
<td class="nump">$ 161,864<span></span>
</td>
<td class="nump">$ 123,368<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_ValueAbstract', window );"><strong>Value</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_DefinedBenefitObligationAtPresentValues', window );">DBO present value at January 1st</a></td>
<td class="nump">161,864<span></span>
</td>
<td class="nump">123,368<span></span>
</td>
</tr>
<tr class="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_PastServiceCostNetDefinedBenefitLiabilityAsset', window );">Past services labor cost</a></td>
<td class="nump">1,806<span></span>
</td>
<td class="nump">5,240<span></span>
</td>
</tr>
<tr class="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 labor cost</a></td>
<td class="nump">9,299<span></span>
</td>
<td class="nump">6,736<span></span>
</td>
</tr>
<tr class="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_InterestRevenueExpense', window );">Interest expense</a></td>
<td class="nump">11,121<span></span>
</td>
<td class="nump">9,306<span></span>
</td>
</tr>
<tr class="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_DefinedBenefitsCosts', window );">Paid benefits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,648)<span></span>
</td>
</tr>
<tr class="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_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset', window );">Actuarial gains and losses in obligations</a></td>
<td class="num">(21,247)<span></span>
</td>
<td class="nump">20,862<span></span>
</td>
</tr>
<tr class="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_DefinedBenefitObligationAtPresentValues', window );">DBO present value at December 31st</a></td>
<td class="nump">162,843<span></span>
</td>
<td class="nump">161,864<span></span>
</td>
</tr>
<tr class="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_InitialProfitandLossEmployeeBenefits', window );">Initial PNL</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_simecb_NetCostsForThePeriod', window );">Net cost for the period</a></td>
<td class="nump">22,226<span></span>
</td>
<td class="nump">21,282<span></span>
</td>
</tr>
<tr class="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_PaidBenefits', window );">Paid benefits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,648)<span></span>
</td>
</tr>
<tr class="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_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling', window );">Previous years effect on profit and loss</a></td>
<td class="num">(21,247)<span></span>
</td>
<td class="nump">20,862<span></span>
</td>
</tr>
<tr class="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_FinaIProfitandLossEmployeeBenefits', window );">Final PNL</a></td>
<td class="nump">162,843<span></span>
</td>
<td class="nump">161,864<span></span>
</td>
</tr>
<tr class="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_DefinedBenefitsObligationsDBO', window );">Defined benefits obligations (DBO)</a></td>
<td class="nump">$ 162,843<span></span>
</td>
<td class="nump">$ 161,864<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 2021-01-01<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-2021-en-r&amp;anchor=para_141_c_iii&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 141<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_141_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 expense or income relating to tax rate changes or the imposition of new taxes. [Refer: 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/exampleRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph 80<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_80_d&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes</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_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income (expense); Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from interest 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 IAS<br> -Number 19<br> -IssueDate 2021-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_141_c_iv&amp;doctype=Standard<br> -URIDate 2021-03-24<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_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling</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_InterestRevenueExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 or expense arising from interest. [Refer: Interest expense; Interest 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 2021-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2021-03-24<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_InterestRevenueExpense</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_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 2021-01-01<br> -Paragraph 141<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_141_d&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DefinedBenefitObligationAtPresentValues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DefinedBenefitObligationAtPresentValues</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_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_DefinedBenefitsObligationsDBO">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DefinedBenefitsObligationsDBO</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_FinaIProfitandLossEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Final PNL.</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_FinaIProfitandLossEmployeeBenefits</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_InitialProfitandLossEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Initial profit and loss employee benefits</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_InitialProfitandLossEmployeeBenefits</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_NetCostsForThePeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 net cost for 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_NetCostsForThePeriod</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_PaidBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_PaidBenefits</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_ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract</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_ValueAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ValueAbstract</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>91
<FILENAME>R78.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573439720">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details)<br> R$ in Thousands, $ in Thousands, $ in Millions</strong></div></th>
<th class="th" colspan="6">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </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_simecb_IncomeTaxesDetailsLineItems', window );"><strong>Income Taxes (Details) [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_AmountOfTaxPaymentsAndExpensesIncreaseDecrease', window );">Amount of income tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.5<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">31.73%<span></span>
</td>
<td class="nump">31.73%<span></span>
</td>
<td class="nump">31.73%<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>
</tr>
<tr class="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 );">Subsidiary of tax losses</a></td>
<td class="nump">$ 13,835,636<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,875,927<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,636,416<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]</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_simecb_IncomeTaxesDetailsLineItems', window );"><strong>Income Taxes (Details) [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_ProfitLossBeforeTax', window );">Subsidiary of tax losses | R$</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 85,167<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_MXN', window );">BRL [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_simecb_IncomeTaxesDetailsLineItems', window );"><strong>Income Taxes (Details) [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_ProfitLossBeforeTax', window );">Subsidiary of tax losses</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember', window );">Companhia Siderurgica do Espirito Santo S.A. [Member] | Brazil, Brazil Real [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_simecb_IncomeTaxesDetailsLineItems', window );"><strong>Income Taxes (Details) [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_ProfitLossBeforeTax', window );">Subsidiary of tax losses | R$</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 0<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_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember', window );">Companhia Siderurgica do Espirito Santo S.A. [Member] | BRL [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_simecb_IncomeTaxesDetailsLineItems', window );"><strong>Income Taxes (Details) [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_ProfitLossBeforeTax', window );">Subsidiary of tax losses</a></td>
<td class="nump">$ 313,000<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="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 );">Country of domicile [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_simecb_IncomeTaxesDetailsLineItems', window );"><strong>Income Taxes (Details) [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_AmountOfTaxPaymentsAndExpensesIncreaseDecrease', window );">Amount of income 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="nump">$ 554,435<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,323,662<span></span>
</td>
</tr>
<tr class="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">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="nump">30.00%<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_GeographicalAreasAxis=simecb_RepublicMember', window );">Republic [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_simecb_IncomeTaxesDetailsLineItems', window );"><strong>Income Taxes (Details) [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_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration period, description</a></td>
<td class="text">As
of December 31, 2021, Republic had USD$&#160;320.2 million of tax losses pending to amortize for federal tax purposes, of those
USD $189.2 million are undefined and USD $200.3 million expire between 2033 and 2038; USD$&#160;319.2 million of tax losses for
state and local purposes that expire between 2021 and 2040 and approximately USD$&#160;6.7 million of tax losses at the subsidiary
located in Canada, which expire between 2032 and 2040.&#160;<span></span>
</td>
<td class="text">As
of December 31, 2021, Republic had USD$&#160;320.2 million of tax losses pending to amortize for federal tax purposes, of those
USD $189.2 million are undefined and USD $200.3 million expire between 2033 and 2038; USD$&#160;319.2 million of tax losses for
state and local purposes that expire between 2021 and 2040 and approximately USD$&#160;6.7 million of tax losses at the subsidiary
located in Canada, which expire between 2032 and 2040.&#160;<span></span>
</td>
<td class="text">As
of December 31, 2021, Republic had USD$&#160;320.2 million of tax losses pending to amortize for federal tax purposes, of those
USD $189.2 million are undefined and USD $200.3 million expire between 2033 and 2038; USD$&#160;319.2 million of tax losses for
state and local purposes that expire between 2021 and 2040 and approximately USD$&#160;6.7 million of tax losses at the subsidiary
located in Canada, which expire between 2032 and 2040.&#160;<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 2021-01-01<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-2021-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 81<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_81_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
</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_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 2021-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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_IncomeTaxesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_IncomeTaxesDetailsLineItems</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_srt_CurrencyAxis=currency_BRL">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_BRL</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_MXN">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_MXN</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_CompanhiaSiderurgicaDoEspiritoSantoSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CompanhiaSiderurgicaDoEspiritoSantoSAMember</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_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=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_GeographicalAreasAxis=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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>92
<FILENAME>R79.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531582335128">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of income tax charged (credited) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</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_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems', window );"><strong>Income Taxes (Details) - Schedule of income tax charged (credited) [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_IncomeTaxExpenseContinuingOperations', window );">Income taxes</a></td>
<td class="nump">$ 4,389,769<span></span>
</td>
<td class="nump">$ 2,077,844<span></span>
</td>
<td class="nump">$ 3,276,274<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 );">Country of domicile [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_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems', window );"><strong>Income Taxes (Details) - Schedule of income tax charged (credited) [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_IncomeTaxExpenseContinuingOperations', window );">Income taxes</a></td>
<td class="nump">2,564,312<span></span>
</td>
<td class="nump">1,460,057<span></span>
</td>
<td class="nump">3,177,506<span></span>
</td>
</tr>
<tr class="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_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Deferred Tax</a></td>
<td class="num">(96,453)<span></span>
</td>
<td class="num">(94,604)<span></span>
</td>
<td class="nump">12,978<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_ForeignCountriesMember', window );">Foreign countries [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_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems', window );"><strong>Income Taxes (Details) - Schedule of income tax charged (credited) [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_IncomeTaxExpenseContinuingOperations', window );">Income taxes</a></td>
<td class="nump">1,253,895<span></span>
</td>
<td class="nump">370,860<span></span>
</td>
<td class="nump">301,263<span></span>
</td>
</tr>
<tr class="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_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Deferred Tax</a></td>
<td class="nump">$ 668,015<span></span>
</td>
<td class="nump">$ 341,531<span></span>
</td>
<td class="num">$ (215,473)<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_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 2021-01-01<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-2021-en-r&amp;anchor=para_81_g_ii&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<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_simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems</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_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>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>93
<FILENAME>R80.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531582359912">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of income tax expense (benefit) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</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_ScheduleOfIncomeTaxExpenseBenefitAbstract', window );"><strong>Schedule of income tax expense (benefit) [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">$ 4,084,348<span></span>
</td>
<td class="nump">$ 1,462,776<span></span>
</td>
<td class="nump">$ 490,925<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_simecb_IncreaseDecreaseInInflationEffectsNet', window );">Inflation effect, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(577,234)<span></span>
</td>
<td class="num">(139,134)<span></span>
</td>
<td class="num">(417,960)<span></span>
</td>
</tr>
<tr class="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_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">66,343<span></span>
</td>
<td class="nump">11,075<span></span>
</td>
<td class="num">(23,368)<span></span>
</td>
</tr>
<tr class="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_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers', window );">Benefit from utilization of tax loss carry-forwards and others</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(12,086)<span></span>
</td>
<td class="nump">16,173<span></span>
</td>
<td class="num">(987,135)<span></span>
</td>
</tr>
<tr class="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_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome', window );">Others, net (includes permanent items) Income tax expense</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">828,398<span></span>
</td>
<td class="nump">172,519<span></span>
</td>
<td class="nump">1,890,150<span></span>
</td>
</tr>
<tr class="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_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses', window );">Income tax expense</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 4,389,769<span></span>
</td>
<td class="nump">$ 1,523,409<span></span>
</td>
<td class="nump">$ 952,612<span></span>
</td>
</tr>
<tr class="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="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">31.73%<span></span>
</td>
<td class="nump">31.24%<span></span>
</td>
<td class="nump">58.21%<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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 2021, 2020 and 2019, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</span></td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></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 2021-01-01<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-2021-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<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-2021-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<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-2021-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfIncomeTaxExpenseBenefitAbstract</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>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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531582396600">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of tax losses pending of amortize<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2021 </div>
<div>MXN ($)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems', window );"><strong>Income Taxes (Details) - Schedule of tax losses pending of amortize [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesAvailable', window );">Tax losses available</a></td>
<td class="nump">$ 4,177,370<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_OriginDateOneMember', window );">2013 [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_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems', window );"><strong>Income Taxes (Details) - Schedule of tax losses pending of amortize [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_OriginDate', window );">Origin Date</a></td>
<td class="text">2013<span></span>
</td>
</tr>
<tr class="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 Date</a></td>
<td class="text">2023<span></span>
</td>
</tr>
<tr class="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_TaxLossesAvailable', window );">Tax losses available</a></td>
<td class="nump">$ 3,823<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_OriginDateTwoMember', window );">2014 [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_simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems', window );"><strong>Income Taxes (Details) - Schedule of tax losses pending of amortize [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_OriginDate', window );">Origin Date</a></td>
<td class="text">2014<span></span>
</td>
</tr>
<tr class="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>
</tr>
<tr class="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_TaxLossesAvailable', window );">Tax losses available</a></td>
<td class="nump">$ 2,635<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=simecb_OriginDateThreeMember', window );">2015 [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_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems', window );"><strong>Income Taxes (Details) - Schedule of tax losses pending of amortize [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_OriginDate', window );">Origin Date</a></td>
<td class="text">2015<span></span>
</td>
</tr>
<tr class="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 Date</a></td>
<td class="text">2025<span></span>
</td>
</tr>
<tr class="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_TaxLossesAvailable', window );">Tax losses available</a></td>
<td class="nump">$ 8,988<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_OriginDateFourMember', window );">2016 [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_simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems', window );"><strong>Income Taxes (Details) - Schedule of tax losses pending of amortize [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_OriginDate', window );">Origin Date</a></td>
<td class="text">2016<span></span>
</td>
</tr>
<tr class="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>
</tr>
<tr class="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_TaxLossesAvailable', window );">Tax losses available</a></td>
<td class="nump">$ 316,818<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_OriginDateFiveMember', window );">2017 [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_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems', window );"><strong>Income Taxes (Details) - Schedule of tax losses pending of amortize [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_OriginDate', window );">Origin Date</a></td>
<td class="text">2017<span></span>
</td>
</tr>
<tr class="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 Date</a></td>
<td class="text">2027<span></span>
</td>
</tr>
<tr class="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_TaxLossesAvailable', window );">Tax losses available</a></td>
<td class="nump">$ 329,500<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_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDateSixMember', window );">2018 [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_simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems', window );"><strong>Income Taxes (Details) - Schedule of tax losses pending of amortize [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_OriginDate', window );">Origin Date</a></td>
<td class="text">2018<span></span>
</td>
</tr>
<tr class="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>
</tr>
<tr class="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_TaxLossesAvailable', window );">Tax losses available</a></td>
<td class="nump">$ 97,980<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_OriginDateSevenMember', window );">2019 [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_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems', window );"><strong>Income Taxes (Details) - Schedule of tax losses pending of amortize [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_OriginDate', window );">Origin Date</a></td>
<td class="text">2019<span></span>
</td>
</tr>
<tr class="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 Date</a></td>
<td class="text">2029<span></span>
</td>
</tr>
<tr class="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_TaxLossesAvailable', window );">Tax losses available</a></td>
<td class="nump">$ 886,466<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_OriginDateEightMember', window );">2020 [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_simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems', window );"><strong>Income Taxes (Details) - Schedule of tax losses pending of amortize [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_OriginDate', window );">Origin Date</a></td>
<td class="text">2020<span></span>
</td>
</tr>
<tr class="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>
</tr>
<tr class="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_TaxLossesAvailable', window );">Tax losses available</a></td>
<td class="nump">$ 898,711<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_OriginDateNineMember', window );">2021 [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_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems', window );"><strong>Income Taxes (Details) - Schedule of tax losses pending of amortize [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_OriginDate', window );">Origin Date</a></td>
<td class="text">2021<span></span>
</td>
</tr>
<tr class="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 Date</a></td>
<td class="text">2031<span></span>
</td>
</tr>
<tr class="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_TaxLossesAvailable', window );">Tax losses available</a></td>
<td class="nump">$ 1,632,449<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_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 2021-01-01<br> -Paragraph 81<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_81_e&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
</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_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems</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_OriginDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OriginDate</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_TaxLossesAvailable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TaxLossesAvailable</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_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDateOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OriginDateOneMember</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_OriginDateTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OriginDateTwoMember</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_OriginDateThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OriginDateThreeMember</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_OriginDateFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OriginDateFourMember</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_OriginDateFiveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OriginDateFiveMember</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_OriginDateSixMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OriginDateSixMember</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_OriginDateSevenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OriginDateSevenMember</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_OriginDateEightMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OriginDateEightMember</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_OriginDateNineMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OriginDateNineMember</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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531581677704">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of deferred income tax liability - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems', window );"><strong>Income Taxes (Details) - Schedule of deferred income tax liability [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_DeferredTaxLiabilities', window );">Total deferred liabilities</a></td>
<td class="nump">$ 4,400,408<span></span>
</td>
<td class="nump">$ 3,860,831<span></span>
</td>
</tr>
<tr class="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_NetDeferredTaxLiabilities', window );">Deferred tax liabilities, net</a></td>
<td class="nump">4,105,124<span></span>
</td>
<td class="nump">3,638,521<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_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems', window );"><strong>Income Taxes (Details) - Schedule of deferred income tax liability [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_simecb_DeferredTaxAssetGross', window );">Deferred tax assets, gross</a></td>
<td class="num">(64,511)<span></span>
</td>
<td class="num">(61,536)<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="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems', window );"><strong>Income Taxes (Details) - Schedule of deferred income tax liability [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_simecb_DeferredTaxAssetGross', window );">Deferred tax assets, gross</a></td>
<td class="nump">359,795<span></span>
</td>
<td class="nump">283,846<span></span>
</td>
</tr>
<tr class="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">295,284<span></span>
</td>
<td class="nump">222,310<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_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems', window );"><strong>Income Taxes (Details) - Schedule of deferred income tax liability [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_simecb_DeferredTaxLiabilityGross', window );">Deferred tax liabilities, gross</a></td>
<td class="nump">3,926,450<span></span>
</td>
<td class="nump">3,321,941<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_IntangibleAssetsFromGrupoSanMember', 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_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems', window );"><strong>Income Taxes (Details) - Schedule of deferred income tax liability [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_simecb_DeferredTaxLiabilityGross', window );">Deferred tax liabilities, gross</a></td>
<td class="nump">353,661<span></span>
</td>
<td class="nump">329,600<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_MiscellaneousOtherProvisionsMember', 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_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems', window );"><strong>Income Taxes (Details) - Schedule of deferred income tax liability [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_simecb_DeferredTaxLiabilityGross', window );">Deferred tax liabilities, gross</a></td>
<td class="nump">76,601<span></span>
</td>
<td class="nump">202,407<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="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems', window );"><strong>Income Taxes (Details) - Schedule of deferred income tax liability [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_simecb_DeferredTaxLiabilityGross', window );">Deferred tax liabilities, gross</a></td>
<td class="nump">$ 43,696<span></span>
</td>
<td class="nump">$ 6,883<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 2021-01-01<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-2021-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 56<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<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-2021-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 56<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2021-03-24<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_NetDeferredTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; 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/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2021-03-24<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_NetDeferredTaxLiabilities</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_DeferredTaxAssetGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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_DeferredTaxAssetGross</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_DeferredTaxLiabilityGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DeferredTaxLiabilityGross</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_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems</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=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>
<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_IntangibleAssetsFromGrupoSanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_IntangibleAssetsFromGrupoSanMember</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_MiscellaneousOtherProvisionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_MiscellaneousOtherProvisionsMember</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_PrepaidExpensesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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>
<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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531582348248">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stockholders' Equity (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, 2021</div></th>
<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_StockholdersEquityDetailsLineItems', window );"><strong>Stockholders' Equity (Details) [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 (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">90,850,000<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_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="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_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_ifrs-full_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets', window );">Nominal stockholder&#180;s equity percentage</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">35,128,483<span></span>
</td>
<td class="nump">34,465,803<span></span>
</td>
</tr>
<tr class="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">2,176,149<span></span>
</td>
<td class="nump">2,101,652<span></span>
</td>
</tr>
<tr class="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="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_DividendsPaid', window );">Dividend paid</a></td>
<td class="nump">$ 1,990,000<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_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_StockholdersEquityDetailsLineItems', window );"><strong>Stockholders' Equity (Details) [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 (in 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_StockholdersEquityDetailsLineItems', window );"><strong>Stockholders' Equity (Details) [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 (in 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 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 107<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_107&amp;doctype=Standard<br> -URIDate 2021-03-24<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_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 equity instruments contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Equity instruments, amount contributed to fair value of plan 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 19<br> -IssueDate 2021-01-01<br> -Paragraph 142<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_142_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets</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_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 2021-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 32<br> -IssueDate 2021-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=32&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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_StockholdersEquityDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StockholdersEquityDetailsLineItems</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_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>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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531577292856">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Stockholders' Equity (Details) - Schedule of common stock<br> $ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>MXN ($) </div>
<div>shares</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ScheduleOfCommonStockAbstract', window );"><strong>Schedule of common stock [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FixedCapitalShares', window );">Fixed capital shares (in Shares) | shares</a></td>
<td class="nump">90,850,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FixedCapitalAmount', window );">Fixed capital amount</a></td>
<td class="nump">$ 441,786<span></span>
</td>
</tr>
<tr class="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 (in Shares) | shares</a></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_simecb_VariableCapitalAmount', window );">Variable capital amount</a></td>
<td class="nump">$ 1,978,444<span></span>
</td>
</tr>
<tr class="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_ShareCapitalShares', window );">Share capital, Shares (in Shares) | shares</a></td>
<td class="nump">497,709,000<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_ShareCapitalAmount', window );">Share capital, Amount</a></td>
<td class="nump">$ 2,420,230<span></span>
</td>
</tr>
<tr class="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_EffectOfRestatementAmount', window );">Effect of restatement amount</a></td>
<td class="nump">$ 412,038<span></span>
</td>
</tr>
<tr class="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_NumberOfSharesAuthorised', window );">Total shares (in Shares) | shares</a></td>
<td class="nump">497,709,000<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_SharesAmount', window );">Total amount</a></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_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 2021-01-01<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-2021-en-r&amp;anchor=para_79_a_i&amp;doctype=Standard<br> -URIDate 2021-03-24<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_ScheduleOfCommonStockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfCommonStockAbstract</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_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_ShareCapitalShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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_ShareCapitalShares</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_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>98
<FILENAME>R85.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576580184">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stockholders' Equity (Details) - Schedule of reconciliation of the number of shares outstanding - shares<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract', window );"><strong>Schedule of reconciliation of the number of shares outstanding [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">463,243,000<span></span>
</td>
<td class="nump">466,141,000<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_IncreaseDecreaseInNumberOfSharesOutstanding', window );">Repurchase of capital shares, net</a></td>
<td class="num">(662,000)<span></span>
</td>
<td class="num">(2,898,000)<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_NumberOfSharesOutstanding', window );">Shares outstanding at yearend</a></td>
<td class="nump">462,581,000<span></span>
</td>
<td class="nump">463,243,000<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_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 2021-01-01<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-2021-en-r&amp;anchor=para_79_a_iv&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<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-2021-en-r&amp;anchor=para_79_a_iv&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract</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>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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531641224424">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Non-Controlling Interest (Details)<br></strong></div></th>
<th class="th"><div>Dec. 31, 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_simecb_NonControllingInterestDetailsLineItems', window );"><strong>Non-Controlling Interest (Details) [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_ifrs-full_PercentageOfVotingEquityInterestsAcquired', window );">Percentage of capital stock acquired by subsidiary</a></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_srt_OwnershipAxis=simecb_GrupoSimecSABDeCVMember', window );">Grupo Simec, S.A.B. de C.V. [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_NonControllingInterestDetailsLineItems', window );"><strong>Non-Controlling Interest (Details) [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">100.00%<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 2021-01-01<br> -Paragraph B64<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_B64_c&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<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_NonControllingInterestDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_NonControllingInterestDetailsLineItems</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_srt_OwnershipAxis=simecb_GrupoSimecSABDeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OwnershipAxis=simecb_GrupoSimecSABDeCVMember</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>100
<FILENAME>R87.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531581805928">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Non-Controlling Interest (Details) - Schedule of controlling and non-controlling interest - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_ScheduleOfControllingAndNonControllingInterestAbstract', window );"><strong>Schedule of controlling and non-controlling interest [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_NoncontrollingInterests', window );">Balance at beginning of year</a></td>
<td class="nump">$ 36,010<span></span>
</td>
<td class="nump">$ 24,800<span></span>
</td>
</tr>
<tr class="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">41,161<span></span>
</td>
<td class="nump">36,010<span></span>
</td>
</tr>
<tr class="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_ProfitLossAttributableToNoncontrollingInterests', window );">Share of profits and losses for the year</a></td>
<td class="nump">1,659<span></span>
</td>
<td class="num">(105)<span></span>
</td>
</tr>
<tr class="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_ShareOfTranslationEffectsOfForeignSubsidiaries', window );">Share of translation effects of foreign subsidiaries</a></td>
<td class="nump">$ 3,492<span></span>
</td>
<td class="nump">$ 11,315<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 2021-01-01<br> -Paragraph 12<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_12_f&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 54<br> -Subparagraph q<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_q&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 10<br> -IssueDate 2021-01-01<br> -Paragraph 22<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=10&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_22&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 12<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_12_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_81B_a_i&amp;doctype=Standard<br> -URIDate 2021-03-24<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_simecb_ScheduleOfControllingAndNonControllingInterestAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfControllingAndNonControllingInterestAbstract</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_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>
</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>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">
							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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573391928">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Transactions and Balances with Related Parties (Details)<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, 2021 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems', window );"><strong>Transactions and Balances with Related Parties (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnBankLoansAndOverdrafts', window );">Interest amount</a></td>
<td class="nump">$ 915,553<span></span>
</td>
<td class="nump">$ 858,510<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">521,208<span></span>
</td>
<td class="nump">506,354<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_InterestPayable', window );">Interest</a></td>
<td class="nump">120,494<span></span>
</td>
<td class="nump">93,816<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_ValueAddedTaxPayables', window );">Value added tax payables</a></td>
<td class="nump">18,596<span></span>
</td>
<td class="nump">14,279<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_BalanceAmount', window );">Balance amount</a></td>
<td class="nump">660,298<span></span>
</td>
<td class="nump">614,449<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_IndustriasChSabdecvMember', window );">IndustriasChSabdecvMember | 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_simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems', window );"><strong>Transactions and Balances with Related Parties (Details) [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="text">&#160;<span></span>
</td>
<td class="nump">$ 25,400<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_simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems', window );"><strong>Transactions and Balances with Related Parties (Details) [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="nump">186,752<span></span>
</td>
<td class="nump">186,752<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_InterestPayable', window );">Interest</a></td>
<td class="nump">59,054<span></span>
</td>
<td class="nump">49,404<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_ValueAddedTaxPayables', window );">Value added tax payables</a></td>
<td class="nump">9,449<span></span>
</td>
<td class="nump">7,905<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_BalanceAmount', window );">Balance amount</a></td>
<td class="nump">255,255<span></span>
</td>
<td class="nump">244,061<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_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="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems', window );"><strong>Transactions and Balances with Related Parties (Details) [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_BalanceAmount', window );">Balance amount</a></td>
<td class="nump">$ 154,605<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>
</table>
<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 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<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>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpenseOnBankLoansAndOverdrafts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]</p></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 2021-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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_InterestExpenseOnBankLoansAndOverdrafts</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_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 2021-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2021-03-24<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_simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TransactionsandBalanceswithRelatedPartiesDetailsLineItems</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_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=simecb_USDMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=simecb_USDMember</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>102
<FILENAME>R89.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531572991512">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Transactions and Balances with Related Parties (Details) - Schedule of transactions with related parties - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</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_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_ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions', window );">Interest income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 34,447<span></span>
</td>
<td class="nump">$ 41,034<span></span>
</td>
<td class="nump">$ 265,200<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_ManagementStaffAbstract', 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="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_AdministrativeServicesExpenditures', window );">Administrative services expenditures</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">113,018<span></span>
</td>
<td class="nump">199,488<span></span>
</td>
<td class="nump">23,548<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_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="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_RevenueFromSaleOfGoodsRelatedPartyTransactions', window );">Sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">391,664<span></span>
</td>
<td class="nump">188,082<span></span>
</td>
<td class="nump">249,560<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_PurchasesOfGoodsRelatedPartyTransactions', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">40,081<span></span>
</td>
<td class="nump">27,507<span></span>
</td>
<td class="nump">438,052<span></span>
</td>
</tr>
<tr class="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_KeyManagementPersonnelCompensationShorttermEmployeeBenefits', window );">Direct short-term benefits</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 78,321<span></span>
</td>
<td class="nump">$ 90,562<span></span>
</td>
<td class="nump">$ 106,631<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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Correspond
to the salaries, allowances and bonuses paid to the executives of Simec.</span></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 2021-01-01<br> -Paragraph 17<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_17_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_21_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 21<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_21_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_21_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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_ManagementStaffAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ManagementStaffAbstract</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>103
<FILENAME>R90.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531571738264">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Transactions and Balances with Related Parties (Details) - Schedule of balances receivable from and payable to related parties - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">$ 70,232<span></span>
</td>
<td class="nump">$ 52,706<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_AccountsReceivableAbstract0', window );"><strong>Accounts receivable:</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_LongtermDeposits', window );">Total long term</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 " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LoansToRelatedPartiesAbstract', window );"><strong>Loans to related parties:</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_TotalLoansToRelatedPartiesinDollars', window );">Total loans to related parties</a></td>
<td class="nump">1,070,158<span></span>
</td>
<td class="nump">1,008,743<span></span>
</td>
</tr>
<tr class="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_TotalLongterm', window );">Total, long-term</a></td>
<td class="nump">1,718,439<span></span>
</td>
<td class="nump">1,657,024<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_AccountsPayableAbstract', window );"><strong>Accounts payable:</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 );">Total accounts payable</a></td>
<td class="nump">312,913<span></span>
</td>
<td class="nump">351,511<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_simecb_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">6,073<span></span>
</td>
<td class="nump">6,073<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_simecb_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_simecb_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">628<span></span>
</td>
<td class="nump">611<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_OperadoraCompaaMexicanaDeTubosSADeCVMember', window );">Operadora compa&#241;&#237;a 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_simecb_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">873<span></span>
</td>
<td class="nump">848<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="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_simecb_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">3,318<span></span>
</td>
<td class="nump">3,318<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="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">2,872<span></span>
</td>
<td class="nump">3,452<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_AccountsPayableAbstract', window );"><strong>Accounts payable:</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 );">Total accounts payable</a></td>
<td class="nump">2,074<span></span>
</td>
<td class="nump">3,855<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_simecb_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_simecb_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">519<span></span>
</td>
<td class="nump">3,320<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_simecb_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">1,638<span></span>
</td>
<td class="nump">2,643<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_AccountsPayableAbstract', window );"><strong>Accounts payable:</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 );">Total accounts payable</a></td>
<td class="nump">7,155<span></span>
</td>
<td class="nump">4,625<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_ArrendadoraNorteDeMatamorosSADeCVMember', window );">Arrendadora Norte de Matamoros, 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_simecb_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_simecb_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">1,294<span></span>
</td>
<td class="nump">1,294<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_simecb_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">816<span></span>
</td>
<td class="nump">411<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_simecb_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_simecb_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">5,227<span></span>
</td>
<td class="nump">12,192<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_FerrovisaSAinDollarsMember', window );">Ferrovisa, S.A. (in Dollars) [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_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_TotalShortTerm', window );">Total short term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">17,762<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_SigosaAcerosSADeCVMember', window );">Sigosa Aceros, 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_simecb_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_simecb_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">18,942<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_AccountsPayableAbstract', window );"><strong>Accounts payable:</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 );">Total accounts payable</a></td>
<td class="nump">48,096<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_SiderrgicosDelGolfoSADeCVMember', window );">Sider&#250;rgicos 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="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">940<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_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="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_simecb_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">25,588<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_PytsaIndustrialDeMexicoSADeCVMember', window );">Pytsa Industrial de Mexico. 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_simecb_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">438<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_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="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_simecb_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">820<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_OthersMember', window );">Others [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_AccountsReceivableAbstract', window );"><strong>Accounts receivable:</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_TotalShortTerm', window );">Total short term</a></td>
<td class="nump">246<span></span>
</td>
<td class="nump">782<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_AccountsPayableAbstract', window );"><strong>Accounts payable:</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 );">Total accounts payable</a></td>
<td class="nump">188<span></span>
</td>
<td class="nump">352<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_simecb_AccountsReceivableAbstract0', window );"><strong>Accounts receivable:</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_LongtermDeposits', window );">Total long term</a></td>
<td class="nump">648,281<span></span>
</td>
<td class="nump">648,281<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_IndustriasCHSABDeCVinDollarsMember', window );">Industrias CH, S.A.B de C.V. (in Dollars) [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_LoansToRelatedPartiesAbstract', window );"><strong>Loans to related parties:</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_TotalLoansToRelatedPartiesinDollars', window );">Total loans to related parties</a></td>
<td class="nump">915,553<span></span>
</td>
<td class="nump">858,510<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_PerfilesComercialesSigosaSADeCVinDollarsMember', window );">Perfiles Comerciales Sigosa, S.A. de C.V. (in Dollars) [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_LoansToRelatedPartiesAbstract', window );"><strong>Loans to related parties:</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_simecb_TotalLoansToRelatedPartiesinDollars', window );">Total loans to related parties</a></td>
<td class="nump">154,605<span></span>
</td>
<td class="nump">150,233<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_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>
</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_AccountsPayableAbstract', window );"><strong>Accounts payable:</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 );">Total accounts payable</a></td>
<td class="nump">214,294<span></span>
</td>
<td class="nump">214,294<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="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsPayableAbstract', window );"><strong>Accounts payable:</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 );">Total accounts payable</a></td>
<td class="nump">3,802<span></span>
</td>
<td class="nump">1,292<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="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsPayableAbstract', window );"><strong>Accounts payable:</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 );">Total 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_CompaiaLaminadoraVistaHermosaSADeCVMember', window );">Compa&#241;ia 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_simecb_AccountsPayableAbstract', window );"><strong>Accounts payable:</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 );">Total accounts payable</a></td>
<td class="nump">445<span></span>
</td>
<td class="nump">1,404<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="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsPayableAbstract', window );"><strong>Accounts payable:</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 );">Total accounts payable</a></td>
<td class="nump">11,603<span></span>
</td>
<td class="nump">9,073<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="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsPayableAbstract', window );"><strong>Accounts payable:</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 );">Total accounts payable</a></td>
<td class="nump">2,532<span></span>
</td>
<td class="nump">102,067<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_CompaiaManufactureraDeTubosSADeCVMember', window );">Compa&#241;ia 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="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsPayableAbstract', window );"><strong>Accounts payable:</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 );">Total accounts payable</a></td>
<td class="nump">7,174<span></span>
</td>
<td class="nump">7,377<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_OperadoraCompaiaMexicanaDeTubosSADeCVMember', window );">Operadora Compa&#241;ia 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="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AccountsPayableAbstract', window );"><strong>Accounts payable:</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 );">Total accounts payable</a></td>
<td class="nump">7,090<span></span>
</td>
<td class="nump">6,287<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_CaMexicanaDePerfilesYTubosSADeCVMember', window );">C&#237;a. 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_simecb_AccountsPayableAbstract', window );"><strong>Accounts payable:</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 );">Total accounts payable</a></td>
<td class="nump">595<span></span>
</td>
<td class="nump">634<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_IndustriasProcarsaSADeCVMember', window );">Industrias Procarsa, 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_simecb_AccountsPayableAbstract', window );"><strong>Accounts payable:</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 );">Total accounts payable</a></td>
<td class="nump">156<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_FerrovisaSADeCVMember', window );">Ferrovisa, 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_simecb_AccountsPayableAbstract', window );"><strong>Accounts payable:</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 );">Total accounts payable</a></td>
<td class="nump">$ 7,458<span></span>
</td>
<td class="nump">$ 0<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_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 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2021-03-24<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_simecb_AccountsPayableAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_AccountsPayableAbstract</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_AccountsReceivableAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_AccountsReceivableAbstract</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_AccountsReceivableAbstract0">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_AccountsReceivableAbstract0</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_LoansToRelatedPartiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LoansToRelatedPartiesAbstract</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_TotalLoansToRelatedPartiesinDollars">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TotalLoansToRelatedPartiesinDollars</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_TotalLongterm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TotalLongterm</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_TotalShortTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TotalShortTerm</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_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_OperadoraCompaaMexicanaDeTubosSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OperadoraCompaaMexicanaDeTubosSADeCVMember</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_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_ArrendadoraNorteDeMatamorosSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ArrendadoraNorteDeMatamorosSADeCVMember</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_FerrovisaSAinDollarsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_FerrovisaSAinDollarsMember</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_SigosaAcerosSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_SigosaAcerosSADeCVMember</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_SiderrgicosDelGolfoSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_SiderrgicosDelGolfoSADeCVMember</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_PytsaIndustrialDeMexicoSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_PytsaIndustrialDeMexicoSADeCVMember</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_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_CategoriesOfRelatedPartiesAxis=simecb_OthersMember</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_IndustriasCHSABDeCVinDollarsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_IndustriasCHSABDeCVinDollarsMember</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_PerfilesComercialesSigosaSADeCVinDollarsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_PerfilesComercialesSigosaSADeCVinDollarsMember</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_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_CompaiaLaminadoraVistaHermosaSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CompaiaLaminadoraVistaHermosaSADeCVMember</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_CompaiaManufactureraDeTubosSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CompaiaManufactureraDeTubosSADeCVMember</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_OperadoraCompaiaMexicanaDeTubosSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OperadoraCompaiaMexicanaDeTubosSADeCVMember</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_CaMexicanaDePerfilesYTubosSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CaMexicanaDePerfilesYTubosSADeCVMember</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_IndustriasProcarsaSADeCVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_IndustriasProcarsaSADeCVMember</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>
</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">
							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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531571570200">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</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_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems', window );"><strong>Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [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_CostOfSalesAndExpenses', window );">Cost of sales and expenses</a></td>
<td class="nump">$ 42,010,828<span></span>
</td>
<td class="nump">$ 31,231,052<span></span>
</td>
<td class="nump">$ 31,704,566<span></span>
</td>
</tr>
<tr class="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_CostOfSalesAdministrativeExpenses', window );">Cost of sales</a></td>
<td class="nump">39,968,186<span></span>
</td>
<td class="nump">29,211,724<span></span>
</td>
<td class="nump">30,067,141<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_simecb_AdministrativeExpensesinDollars', window );">Administrative expenses</a></td>
<td class="nump">2,042,642<span></span>
</td>
<td class="nump">2,019,328<span></span>
</td>
<td class="nump">1,637,425<span></span>
</td>
</tr>
<tr class="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_CostOfSalesAdministrativeExpensesinDollars', window );">Cost of sales administrative expenses</a></td>
<td class="nump">42,010,828<span></span>
</td>
<td class="nump">31,231,052<span></span>
</td>
<td class="nump">31,704,566<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_RawMaterialsAndConsumablesMember', window );">Raw materials and consumables [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_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems', window );"><strong>Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [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_CostOfSalesAndExpenses', window );">Cost of sales and expenses</a></td>
<td class="nump">26,298,681<span></span>
</td>
<td class="nump">16,343,140<span></span>
</td>
<td class="nump">16,411,788<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_ElectricalEnergyMember', window );">Electrical energy [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_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems', window );"><strong>Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [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_CostOfSalesAndExpenses', window );">Cost of sales and expenses</a></td>
<td class="nump">3,530,134<span></span>
</td>
<td class="nump">2,820,667<span></span>
</td>
<td class="nump">3,303,640<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_FerroalloysMember', window );">Ferroalloys [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_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems', window );"><strong>Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [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_CostOfSalesAndExpenses', window );">Cost of sales and expenses</a></td>
<td class="nump">2,396,516<span></span>
</td>
<td class="nump">1,617,352<span></span>
</td>
<td class="nump">2,137,671<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_RefractoriesMember', window );">Refractories [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_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems', window );"><strong>Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [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_CostOfSalesAndExpenses', window );">Cost of sales and expenses</a></td>
<td class="nump">810,315<span></span>
</td>
<td class="nump">629,758<span></span>
</td>
<td class="nump">707,214<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_OxygenMember', window );">Oxygen [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_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems', window );"><strong>Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [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_CostOfSalesAndExpenses', window );">Cost of sales and expenses</a></td>
<td class="nump">293,217<span></span>
</td>
<td class="nump">248,029<span></span>
</td>
<td class="nump">276,648<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_ElectrodesMember', window );">Electrodes [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_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems', window );"><strong>Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [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_CostOfSalesAndExpenses', window );">Cost of sales and expenses</a></td>
<td class="nump">444,201<span></span>
</td>
<td class="nump">434,265<span></span>
</td>
<td class="nump">1,293,096<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_GasAndFuelsMember', window );">Gas and fuels [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_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems', window );"><strong>Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [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_CostOfSalesAndExpenses', window );">Cost of sales and expenses</a></td>
<td class="nump">1,161,994<span></span>
</td>
<td class="nump">767,823<span></span>
</td>
<td class="nump">962,001<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_LaborMember', window );">Labor [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_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems', window );"><strong>Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [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_CostOfSalesAndExpenses', window );">Cost of sales and expenses</a></td>
<td class="nump">2,024,419<span></span>
</td>
<td class="nump">1,831,225<span></span>
</td>
<td class="nump">2,042,433<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_OperationMaterialsMember', window );">Operation materials [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_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems', window );"><strong>Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [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_CostOfSalesAndExpenses', window );">Cost of sales and expenses</a></td>
<td class="nump">1,339,692<span></span>
</td>
<td class="nump">1,033,597<span></span>
</td>
<td class="nump">919,893<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_DepreciationAndAmortizationMember', window );">Depreciation and amortization [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_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems', window );"><strong>Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [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_CostOfSalesAndExpenses', window );">Cost of sales and expenses</a></td>
<td class="nump">1,175,108<span></span>
</td>
<td class="nump">1,452,271<span></span>
</td>
<td class="nump">1,108,629<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_MaintenancesMember', window );">Maintenance [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_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems', window );"><strong>Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [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_CostOfSalesAndExpenses', window );">Cost of sales and expenses</a></td>
<td class="nump">1,561,716<span></span>
</td>
<td class="nump">1,262,728<span></span>
</td>
<td class="nump">2,221,595<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_ProductsAndServicesAxis=simecb_OtherExpensesMember', window );">Other expenses [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_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems', window );"><strong>Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [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_CostOfSalesAndExpenses', window );">Cost of sales and expenses</a></td>
<td class="nump">$ 974,835<span></span>
</td>
<td class="nump">$ 2,790,197<span></span>
</td>
<td class="nump">$ 319,958<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AdministrativeExpensesinDollars">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_AdministrativeExpensesinDollars</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_CostOfSalesAdministrativeExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 administrative 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_CostOfSalesAdministrativeExpenses</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_CostOfSalesAdministrativeExpensesinDollars">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CostOfSalesAdministrativeExpensesinDollars</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_CostOfSalesAndExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 and 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_CostOfSalesAndExpenses</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_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems</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_ProductsAndServicesAxis=simecb_RawMaterialsAndConsumablesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_RawMaterialsAndConsumablesMember</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_ElectricalEnergyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ElectricalEnergyMember</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_FerroalloysMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_FerroalloysMember</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_RefractoriesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_RefractoriesMember</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_OxygenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OxygenMember</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_ElectrodesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ElectrodesMember</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_GasAndFuelsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_GasAndFuelsMember</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_LaborMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LaborMember</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_OperationMaterialsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OperationMaterialsMember</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_DepreciationAndAmortizationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DepreciationAndAmortizationMember</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_MaintenancesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_MaintenancesMember</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_OtherExpensesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OtherExpensesMember</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>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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531582247656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other (Income) Expenses, Net (Details) - Schedule of other income (expenses) net - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</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_ScheduleOfOtherIncomeExpensesNetAbstract', window );"><strong>Schedule of other income (expenses) net [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">$ 157,834<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 87,241<span></span>
</td>
</tr>
<tr class="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">2,088<span></span>
</td>
<td class="nump">$ 2,708<span></span>
</td>
<td class="nump">3,362<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_simecb_AttorneysFees', window );">Attorney&#8217;s fees</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">54,520<span></span>
</td>
</tr>
<tr class="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">19,398<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,320<span></span>
</td>
</tr>
<tr class="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_OtherExpenseByFunction', window );">Other expenses</a></td>
<td class="nump">179,320<span></span>
</td>
<td class="nump">2,708<span></span>
</td>
<td class="nump">150,443<span></span>
</td>
</tr>
<tr class="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">(9,993)<span></span>
</td>
<td class="num">(232,157)<span></span>
</td>
<td class="num">(3,182)<span></span>
</td>
</tr>
<tr class="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="num">(9,623)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(6,397)<span></span>
</td>
</tr>
<tr class="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_BrazilTaxBenefits', window );">Brazil tax benefits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(256,698)<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_UpdateOfBalancesInFavorInTaxes', window );">Update of balances in favor in taxes</a></td>
<td class="num">(64,915)<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_AgreementsWithClients', window );">Agreements with clients</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,869)<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_OtherIncome', window );">Other income</a></td>
<td class="num">(17,383)<span></span>
</td>
<td class="num">(32,733)<span></span>
</td>
<td class="num">(4,282)<span></span>
</td>
</tr>
<tr class="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_OtherIncomeNet', window );">Other income</a></td>
<td class="num">(101,914)<span></span>
</td>
<td class="num">(549,457)<span></span>
</td>
<td class="num">(13,861)<span></span>
</td>
</tr>
<tr class="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_OtherIncomeAndOtherExpensesNet', window );">Other (income) and other expenses, net</a></td>
<td class="nump">$ 77,406<span></span>
</td>
<td class="num">$ (546,749)<span></span>
</td>
<td class="nump">$ 136,582<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_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 2021-01-01<br> -Paragraph 18<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_18_d&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<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-2021-en-r&amp;anchor=para_35_b_vii&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<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-2021-en-r&amp;anchor=para_35_b_iv&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2021-03-24<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_BrazilTaxBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_BrazilTaxBenefits</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_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_ScheduleOfOtherIncomeExpensesNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfOtherIncomeExpensesNetAbstract</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_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>106
<FILENAME>R93.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531576437208">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 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_simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract', window );"><strong>Financial instruments [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_ConcentrationOfCreditRiskPercentage', window );">Concentration of credit risk percentage</a></td>
<td class="nump">5.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ConcentrationOfCreditRiskPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 the concentration of credit risk percentage.</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_ConcentrationOfCreditRiskPercentage</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>dtr: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_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract</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>107
<FILENAME>R94.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531577292280">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments (Details) - Schedule of book value of the monetary assets and monetary liabilities denominated in foreign currency<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</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_simecb_ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract', window );"><strong>Schedule of book value of the monetary assets and monetary liabilities denominated in foreign currency [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>
<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_ShortTermAsset', window );">Short &#8211; term assets</a></td>
<td class="nump">$ 20,783,197<span></span>
</td>
<td class="nump">$ 12,061,901<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_ShortTermsLiabilities', window );">Short &#8211; term liabilities</a></td>
<td class="nump">8,434,451<span></span>
</td>
<td class="nump">5,821,467<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_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets', window );">Net monetary asset position in foreign currency</a></td>
<td class="nump">$ 12,348,746<span></span>
</td>
<td class="nump">$ 6,240,434<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_ShorttermDepositsClassifiedAsCashEquivalents', window );">Equivalent in U.S. Dollars (thousands) (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 601,917<span></span>
</td>
<td class="nump">$ 313,036<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_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 financial assets resulting from foreign exchange and other movements. [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/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2021-01-01<br> -Paragraph IG20B<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_IG20B&amp;doctype=Implementation%20Guidance<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2021-01-01<br> -Paragraph 35H<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_35H&amp;doctype=Standard<br> -URIDate 2021-03-24<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_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets</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_ShorttermDepositsClassifiedAsCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 cash equivalents representing short-term deposits. [Refer: 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/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2021-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2021-03-24<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_ShorttermDepositsClassifiedAsCashEquivalents</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_ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract</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_ShortTermAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ShortTermAsset</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_ShortTermsLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ShortTermsLiabilities</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>108
<FILENAME>R95.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531578624760">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Financial Instruments (Details) - Schedule of additional bank lines of credit that the company has at its disposal to reduce liquidity risk - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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_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">183,942<span></span>
</td>
<td class="nump">182,514<span></span>
</td>
</tr>
<tr class="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_CreditExposure', window );">Available line balance</a></td>
<td class="nump">$ 166,058<span></span>
</td>
<td class="nump">$ 167,486<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 2023-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2021-01-01<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 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2023-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2021-01-01<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 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2023-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2021-01-01<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 2021-03-24<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>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">
							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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531572584040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Information by Segments (Details) - Schedule of financial information by segments - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</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_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of financial information by 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_OtherRevenue', window );">Net sales</a></td>
<td class="nump">$ 55,620,356<span></span>
</td>
<td class="nump">$ 35,869,314<span></span>
</td>
<td class="nump">$ 34,171,201<span></span>
</td>
</tr>
<tr class="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">39,968,186<span></span>
</td>
<td class="nump">29,211,724<span></span>
</td>
<td class="nump">30,067,141<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_GrossProfit', window );">Gross profit (loss)</a></td>
<td class="nump">15,652,170<span></span>
</td>
<td class="nump">6,657,590<span></span>
</td>
<td class="nump">4,104,060<span></span>
</td>
</tr>
<tr class="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">(2,042,642)<span></span>
</td>
<td class="num">(2,019,328)<span></span>
</td>
<td class="num">(1,637,425)<span></span>
</td>
</tr>
<tr class="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_OtherIncomeexpensesNet', window );">Other income (expenses), net</a></td>
<td class="num">(77,406)<span></span>
</td>
<td class="nump">546,748<span></span>
</td>
<td class="num">(136,582)<span></span>
</td>
</tr>
<tr class="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_InterestIncome', window );">Interest income</a></td>
<td class="nump">65,948<span></span>
</td>
<td class="nump">107,827<span></span>
</td>
<td class="nump">145,995<span></span>
</td>
</tr>
<tr class="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="num">(87,445)<span></span>
</td>
<td class="num">(53,746)<span></span>
</td>
<td class="num">(55,049)<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_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="nump">325,011<span></span>
</td>
<td class="num">(363,164)<span></span>
</td>
<td class="num">(784,583)<span></span>
</td>
</tr>
<tr class="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">13,835,636<span></span>
</td>
<td class="nump">4,875,927<span></span>
</td>
<td class="nump">1,636,416<span></span>
</td>
</tr>
<tr class="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">4,389,769<span></span>
</td>
<td class="nump">2,077,844<span></span>
</td>
<td class="nump">3,276,274<span></span>
</td>
</tr>
<tr class="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_NetIncomelossForTheYear', window );">Net income (loss) for the year</a></td>
<td class="nump">9,445,867<span></span>
</td>
<td class="nump">2,798,083<span></span>
</td>
<td class="num">(1,639,858)<span></span>
</td>
</tr>
<tr class="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">1,175,108<span></span>
</td>
<td class="nump">1,452,271<span></span>
</td>
<td class="nump">1,108,629<span></span>
</td>
</tr>
<tr class="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">57,342,572<span></span>
</td>
<td class="nump">45,503,647<span></span>
</td>
<td class="nump">44,014,759<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_Liabilities', window );">Total, liabilities</a></td>
<td class="nump">15,542,504<span></span>
</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_ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Acquisitions of property, plant and equipment</a></td>
<td class="nump">1,066,422<span></span>
</td>
<td class="nump">951,205<span></span>
</td>
<td class="nump">1,271,420<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_simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of financial information by 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_OtherRevenue', window );">Net sales</a></td>
<td class="nump">29,678,133<span></span>
</td>
<td class="nump">19,660,889<span></span>
</td>
<td class="nump">18,530,672<span></span>
</td>
</tr>
<tr class="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">21,337,462<span></span>
</td>
<td class="nump">15,459,258<span></span>
</td>
<td class="nump">14,934,575<span></span>
</td>
</tr>
<tr class="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_GrossProfit', window );">Gross profit (loss)</a></td>
<td class="nump">8,340,671<span></span>
</td>
<td class="nump">4,201,631<span></span>
</td>
<td class="nump">3,596,097<span></span>
</td>
</tr>
<tr class="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="num">(907,798)<span></span>
</td>
<td class="num">(1,117,817)<span></span>
</td>
<td class="num">(848,495)<span></span>
</td>
</tr>
<tr class="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_OtherIncomeexpensesNet', window );">Other income (expenses), net</a></td>
<td class="num">(77,530)<span></span>
</td>
<td class="nump">52,656<span></span>
</td>
<td class="num">(175,412)<span></span>
</td>
</tr>
<tr class="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_InterestIncome', window );">Interest income</a></td>
<td class="nump">65,631<span></span>
</td>
<td class="nump">107,605<span></span>
</td>
<td class="nump">145,729<span></span>
</td>
</tr>
<tr class="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_InterestExpenses', window );">Interest expense</a></td>
<td class="num">(28,904)<span></span>
</td>
<td class="num">(5,108)<span></span>
</td>
<td class="nump">3,438<span></span>
</td>
</tr>
<tr class="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">325,389<span></span>
</td>
<td class="num">(483,822)<span></span>
</td>
<td class="num">(628,044)<span></span>
</td>
</tr>
<tr class="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">7,717,459<span></span>
</td>
<td class="nump">2,755,145<span></span>
</td>
<td class="nump">2,093,313<span></span>
</td>
</tr>
<tr class="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">2,472,751<span></span>
</td>
<td class="nump">1,747,568<span></span>
</td>
<td class="nump">3,505,015<span></span>
</td>
</tr>
<tr class="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_NetIncomelossForTheYear', window );">Net income (loss) for the year</a></td>
<td class="nump">5,244,708<span></span>
</td>
<td class="nump">1,007,577<span></span>
</td>
<td class="num">(1,411,702)<span></span>
</td>
</tr>
<tr class="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">667,167<span></span>
</td>
<td class="nump">693,362<span></span>
</td>
<td class="nump">577,048<span></span>
</td>
</tr>
<tr class="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">47,917,643<span></span>
</td>
<td class="nump">33,386,043<span></span>
</td>
<td class="nump">32,935,743<span></span>
</td>
</tr>
<tr class="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">7,828,384<span></span>
</td>
<td class="nump">6,944,579<span></span>
</td>
<td class="nump">7,253,713<span></span>
</td>
</tr>
<tr class="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_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Acquisitions of property, plant and equipment</a></td>
<td class="nump">367,496<span></span>
</td>
<td class="nump">278,700<span></span>
</td>
<td class="nump">785,818<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_simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of financial information by 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_OtherRevenue', window );">Net sales</a></td>
<td class="nump">8,216,595<span></span>
</td>
<td class="nump">5,549,366<span></span>
</td>
<td class="nump">7,120,360<span></span>
</td>
</tr>
<tr class="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">7,159,354<span></span>
</td>
<td class="nump">5,677,213<span></span>
</td>
<td class="nump">7,752,776<span></span>
</td>
</tr>
<tr class="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_GrossProfit', window );">Gross profit (loss)</a></td>
<td class="nump">1,057,241<span></span>
</td>
<td class="num">(127,847)<span></span>
</td>
<td class="num">(632,416)<span></span>
</td>
</tr>
<tr class="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">(256,875)<span></span>
</td>
<td class="num">(240,726)<span></span>
</td>
<td class="num">(267,756)<span></span>
</td>
</tr>
<tr class="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_OtherIncomeexpensesNet', window );">Other income (expenses), net</a></td>
<td class="nump">454,303<span></span>
</td>
<td class="nump">505,946<span></span>
</td>
<td class="nump">71,324<span></span>
</td>
</tr>
<tr class="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_InterestIncome', window );">Interest income</a></td>
<td class="nump">317<span></span>
</td>
<td class="nump">222<span></span>
</td>
<td class="nump">266<span></span>
</td>
</tr>
<tr class="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="num">(61,494)<span></span>
</td>
<td class="num">(16,104)<span></span>
</td>
<td class="num">(84,621)<span></span>
</td>
</tr>
<tr class="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">(378)<span></span>
</td>
<td class="nump">1,510<span></span>
</td>
<td class="nump">2,745<span></span>
</td>
</tr>
<tr class="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">1,193,114<span></span>
</td>
<td class="nump">123,001<span></span>
</td>
<td class="num">(910,458)<span></span>
</td>
</tr>
<tr class="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">477,380<span></span>
</td>
<td class="nump">118,926<span></span>
</td>
<td class="num">(236,598)<span></span>
</td>
</tr>
<tr class="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_NetIncomelossForTheYear', window );">Net income (loss) for the year</a></td>
<td class="nump">715,734<span></span>
</td>
<td class="nump">4,075<span></span>
</td>
<td class="num">(673,860)<span></span>
</td>
</tr>
<tr class="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">270,119<span></span>
</td>
<td class="nump">332,186<span></span>
</td>
<td class="nump">260,760<span></span>
</td>
</tr>
<tr class="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">10,836,083<span></span>
</td>
<td class="nump">9,237,831<span></span>
</td>
<td class="nump">8,419,771<span></span>
</td>
</tr>
<tr class="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">5,544,135<span></span>
</td>
<td class="nump">4,797,682<span></span>
</td>
<td class="nump">4,219,817<span></span>
</td>
</tr>
<tr class="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_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Acquisitions of property, plant and equipment</a></td>
<td class="nump">288,487<span></span>
</td>
<td class="nump">41,054<span></span>
</td>
<td class="nump">278,467<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_simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of financial information by 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_OtherRevenue', window );">Net sales</a></td>
<td class="nump">17,725,628<span></span>
</td>
<td class="nump">10,659,059<span></span>
</td>
<td class="nump">8,520,169<span></span>
</td>
</tr>
<tr class="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">11,471,370<span></span>
</td>
<td class="nump">8,075,253<span></span>
</td>
<td class="nump">7,379,790<span></span>
</td>
</tr>
<tr class="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_GrossProfit', window );">Gross profit (loss)</a></td>
<td class="nump">6,254,258<span></span>
</td>
<td class="nump">2,583,806<span></span>
</td>
<td class="nump">1,140,379<span></span>
</td>
</tr>
<tr class="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="num">(877,969)<span></span>
</td>
<td class="num">(660,785)<span></span>
</td>
<td class="num">(521,174)<span></span>
</td>
</tr>
<tr class="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_OtherIncomeexpensesNet', window );">Other income (expenses), net</a></td>
<td class="nump">1,793<span></span>
</td>
<td class="num">(11,854)<span></span>
</td>
<td class="num">(32,494)<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_simecb_InterestIncome', window );">Interest income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<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_simecb_InterestExpenses', window );">Interest expense</a></td>
<td class="num">(96,486)<span></span>
</td>
<td class="num">(66,007)<span></span>
</td>
<td class="num">(110,919)<span></span>
</td>
</tr>
<tr class="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="num">(120,300)<span></span>
</td>
<td class="num">(1,096,416)<span></span>
</td>
<td class="num">(177,314)<span></span>
</td>
</tr>
<tr class="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">5,161,296<span></span>
</td>
<td class="nump">748,744<span></span>
</td>
<td class="nump">298,478<span></span>
</td>
</tr>
<tr class="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">1,439,638<span></span>
</td>
<td class="nump">211,350<span></span>
</td>
<td class="nump">7,857<span></span>
</td>
</tr>
<tr class="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_NetIncomelossForTheYear', window );">Net income (loss) for the year</a></td>
<td class="nump">3,721,658<span></span>
</td>
<td class="nump">537,394<span></span>
</td>
<td class="nump">290,621<span></span>
</td>
</tr>
<tr class="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">237,822<span></span>
</td>
<td class="nump">426,723<span></span>
</td>
<td class="nump">270,821<span></span>
</td>
</tr>
<tr class="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">8,815,051<span></span>
</td>
<td class="nump">5,807,121<span></span>
</td>
<td class="nump">6,002,701<span></span>
</td>
</tr>
<tr class="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">12,396,190<span></span>
</td>
<td class="nump">3,670,075<span></span>
</td>
<td class="nump">3,274,908<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_ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Acquisitions of property, plant and equipment</a></td>
<td class="nump">410,439<span></span>
</td>
<td class="nump">631,451<span></span>
</td>
<td class="nump">207,135<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_EliminationsBetweenSegmentsMember', 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_simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of financial information by 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_OtherIncomeexpensesNet', window );">Other income (expenses), net</a></td>
<td class="num">(455,972)<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_InterestExpenses', window );">Interest expense</a></td>
<td class="nump">99,439<span></span>
</td>
<td class="nump">33,473<span></span>
</td>
<td class="nump">137,053<span></span>
</td>
</tr>
<tr class="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">120,300<span></span>
</td>
<td class="nump">1,215,564<span></span>
</td>
<td class="nump">18,030<span></span>
</td>
</tr>
<tr class="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="num">(236,233)<span></span>
</td>
<td class="nump">1,249,037<span></span>
</td>
<td class="nump">155,083<span></span>
</td>
</tr>
<tr class="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_NetIncomelossForTheYear', window );">Net income (loss) for the year</a></td>
<td class="num">(236,233)<span></span>
</td>
<td class="nump">1,249,037<span></span>
</td>
<td class="nump">155,083<span></span>
</td>
</tr>
<tr class="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="num">(10,226,205)<span></span>
</td>
<td class="num">(2,927,348)<span></span>
</td>
<td class="num">(3,343,456)<span></span>
</td>
</tr>
<tr class="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="num">$ (10,226,205)<span></span>
</td>
<td class="num">$ (2,927,348)<span></span>
</td>
<td class="num">$ (3,343,456)<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_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 in property, plant and equipment resulting from acquisitions 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 2021-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_73_e_iii&amp;doctype=Standard<br> -URIDate 2021-03-24<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_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment</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_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 2021-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<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-2021-en-r&amp;anchor=para_35_b_vi&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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 2021-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2021-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2021-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2021-03-24<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 all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, 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 2021-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2021-03-24<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_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/disclosureRef<br> -Name IAS<br> -Number 21<br> -IssueDate 2021-01-01<br> -Paragraph 52<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_52_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 35<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2021-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2021-03-24<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 2021-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2021-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2021-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 28<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2021-03-24<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_OtherRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 sources that the entity does not separately disclose in the same statement or note. [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 2021-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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_OtherRevenue</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 2021-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2021-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2021-01-01<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-2021-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2021-03-24<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_simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems</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_InterestIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>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_InterestIncome</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_NetIncomelossForTheYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_NetIncomelossForTheYear</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_OtherIncomeexpensesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>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_OtherIncomeexpensesNet</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_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=simecb_EliminationsBetweenSegmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_EliminationsBetweenSegmentsMember</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>110
<FILENAME>R97.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531577207848">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Information by Segments (Details) - Schedule of information on products - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</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_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of information on products [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_RevenueFromSaleOfGoods', window );">Products</a></td>
<td class="nump">$ 55,620,356<span></span>
</td>
<td class="nump">$ 35,869,314<span></span>
</td>
<td class="nump">$ 34,171,201<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_simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of information on products [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_RevenueFromSaleOfGoods', window );">Products</a></td>
<td class="nump">2,600,484<span></span>
</td>
<td class="nump">1,529,216<span></span>
</td>
<td class="nump">1,396,632<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_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_simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of information on products [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_RevenueFromSaleOfGoods', window );">Products</a></td>
<td class="nump">5,342,228<span></span>
</td>
<td class="nump">3,677,441<span></span>
</td>
<td class="nump">3,304,178<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_simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of information on products [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_RevenueFromSaleOfGoods', window );">Products</a></td>
<td class="nump">4,456,151<span></span>
</td>
<td class="nump">2,061,053<span></span>
</td>
<td class="nump">2,220,264<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_simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of information on products [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_RevenueFromSaleOfGoods', window );">Products</a></td>
<td class="nump">19,625,066<span></span>
</td>
<td class="nump">14,081,399<span></span>
</td>
<td class="nump">12,370,490<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_simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of information on products [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_RevenueFromSaleOfGoods', window );">Products</a></td>
<td class="nump">3,376,554<span></span>
</td>
<td class="nump">1,851,960<span></span>
</td>
<td class="nump">1,833,576<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_simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of information on products [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_RevenueFromSaleOfGoods', window );">Products</a></td>
<td class="nump">11,413,275<span></span>
</td>
<td class="nump">7,548,939<span></span>
</td>
<td class="nump">8,226,613<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_simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of information on products [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_RevenueFromSaleOfGoods', window );">Products</a></td>
<td class="nump">3,213,061<span></span>
</td>
<td class="nump">2,139,938<span></span>
</td>
<td class="nump">3,102,544<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_simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of information on products [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_RevenueFromSaleOfGoods', window );">Products</a></td>
<td class="nump">$ 5,593,537<span></span>
</td>
<td class="nump">$ 2,979,368<span></span>
</td>
<td class="nump">$ 1,716,904<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_RevenueFromSaleOfGoods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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. [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 2021-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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_RevenueFromSaleOfGoods</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_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems</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_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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProductsAndServicesAxis=simecb_HotRolledBarsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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>
<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_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>
</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_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>
</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>111
<FILENAME>R98.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573745208">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Information by Segments (Details) - Schedule of information about geographical areas - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</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_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of information about 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_simecb_RevenueProducts', window );">Geographical areas</a></td>
<td class="nump">$ 55,620,356<span></span>
</td>
<td class="nump">$ 35,869,314<span></span>
</td>
<td class="nump">$ 34,171,201<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_simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of information about 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_simecb_RevenueProducts', window );">Geographical areas</a></td>
<td class="nump">28,060,405<span></span>
</td>
<td class="nump">18,122,828<span></span>
</td>
<td class="nump">17,873,633<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_simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of information about 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_simecb_RevenueProducts', window );">Geographical areas</a></td>
<td class="nump">9,050,696<span></span>
</td>
<td class="nump">6,555,642<span></span>
</td>
<td class="nump">7,544,078<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_simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of information about 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_simecb_RevenueProducts', window );">Geographical areas</a></td>
<td class="nump">17,548,823<span></span>
</td>
<td class="nump">10,608,151<span></span>
</td>
<td class="nump">8,500,592<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_simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of information about 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_simecb_RevenueProducts', window );">Geographical areas</a></td>
<td class="nump">441,856<span></span>
</td>
<td class="nump">311,761<span></span>
</td>
<td class="nump">175,686<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_simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of information about 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_simecb_RevenueProducts', window );">Geographical areas</a></td>
<td class="nump">513,524<span></span>
</td>
<td class="nump">253,096<span></span>
</td>
<td class="nump">60,672<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_simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems', window );"><strong>Financial Information by Segments (Details) - Schedule of information about 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_simecb_RevenueProducts', window );">Geographical areas</a></td>
<td class="nump">$ 5,052<span></span>
</td>
<td class="nump">$ 17,836<span></span>
</td>
<td class="nump">$ 16,540<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems</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_RevenueProducts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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>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_RevenueProducts</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_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>112
<FILENAME>R99.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531571590360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Contingencies (Details)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="7">12 Months Ended</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>Dec. 11, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Sep. 05, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 09, 2016 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($) </div>
<div>Tons</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Jul. 23, 2015</div></th>
<th class="th"><div>Jul. 26, 2004</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_ContingenciesDetailsLineItems', window );"><strong>Contingencies (Details) [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_ObligatedAmountPaidDescription', window );">Obligated amount paid description</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">On July 26, 2004, the court
issued a judgment, whereby PS was obligated to pay USD$ 0.2 million, which has been paid.<span></span>
</td>
</tr>
<tr class="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_DispositionOfAStackEstimatedTons', window );">Disposition of stack estimated tons (in Tons) | Tons</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">8,000<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="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_AttorneyGeneralTransactionDescription', window );">Attorney general transaction description</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">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.<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">$ 2,500,000<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>
</tr>
<tr class="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 );">Current and non-current portions of reserve amounted</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">$ 1,000,000<span></span>
</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="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_EquipmentToWorkProperlyExpenses', window );">Equipment to work properly expenses</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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_PaymentsOnSeveralChangesOfDates', window );">Payments on several changes of dates</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">$ 450,000<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="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_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax', window );">Tax payments and expenses (in Pesos)</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">$ 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>
<td class="text">&#160;<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_InterestsExpense', window );">Interest expense</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">$ 6,372,306<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>
</tr>
<tr class="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_SaleAndUseTaxAmount', window );">Sale and use tax amount (in Pesos)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,452,028<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_OtherInterest', window );">Other interest (in Pesos)</a></td>
<td class="nump">$ 339,885<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 394,138<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_NotificationOfAppraisalCost', window );">Notification of appraisal cost (in Pesos)</a></td>
<td class="nump">$ 1,631,827<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_CategoriesOfRelatedPartiesAxis=simecb_CorrectiveActionConsentAgreementMember', window );">Corrective Action Consent Agreement [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_simecb_ContingenciesDetailsLineItems', window );"><strong>Contingencies (Details) [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_AmountOfPenaltyPaid', window );">Civil penalty</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="nump">$ 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_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_InternationalCourtOfArbitrationMember', window );">International Court of Arbitration [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_simecb_ContingenciesDetailsLineItems', window );"><strong>Contingencies (Details) [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 );">Current and non-current portions of reserve amounted</a></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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [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> -Note Effective 2023-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2021-01-01<br> -Paragraph 82<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_82&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2023-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2021-01-01<br> -Paragraph 90<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_90&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 91<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_91_b&amp;doctype=Standard<br> -URIDate 2021-03-24<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_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax</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_AmountOfPenaltyPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 penalty 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_AmountOfPenaltyPaid</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_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_AttorneyGeneralTransactionDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 general transaction description.</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_AttorneyGeneralTransactionDescription</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>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ContingenciesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ContingenciesDetailsLineItems</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_DispositionOfAStackEstimatedTons">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DispositionOfAStackEstimatedTons</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:integerItemType</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_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_simecb_EquipmentToWorkProperlyExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Equipment to work properly 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_EquipmentToWorkProperlyExpenses</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_InterestsExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_InterestsExpense</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_NotificationOfAppraisalCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Notification of appraisal 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_NotificationOfAppraisalCost</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_ObligatedAmountPaidDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Obligated 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_ObligatedAmountPaidDescription</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>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_OtherInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OtherInterest</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_PaymentsOnSeveralChangesOfDates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_PaymentsOnSeveralChangesOfDates</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_SaleAndUseTaxAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 and use tax 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_SaleAndUseTaxAmount</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_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CorrectiveActionConsentAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CorrectiveActionConsentAgreementMember</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_InternationalCourtOfArbitrationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_InternationalCourtOfArbitrationMember</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>113
<FILENAME>R100.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531572287656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments (Details)<br> Tons in Thousands</strong></div></th>
<th class="th" colspan="3">1 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Dec. 20, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Feb. 22, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Jan. 31, 2013</div></th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($) </div>
<div>m&#178; </div>
<div>Tons</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 31, 2018 </div>
<div>USD ($)</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_simecb_CommitmentsDetailsLineItems', window );"><strong>Commitments (Details) [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>
</tr>
<tr class="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_RentalExpense', window );">Rental expense</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">$ 0<span></span>
</td>
<td class="nump">$ 100,000<span></span>
</td>
<td class="nump">$ 700,000<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_ContractTerm', window );">Contract term</a></td>
<td class="text">&#160;<span></span>
</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>
<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_RecognizedIncome', window );">Recognized income</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">1,200,000<span></span>
</td>
<td class="nump">$ 1,100,000<span></span>
</td>
<td class="nump">$ 1,800,000<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_ContractAssets', window );">Supplier amount</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="nump">$ 6,300,000<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_PurchaseOfEnergy', window );">Purchase of energy</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="nump">10,000<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_BudgetExpense', window );">Budget</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 24,000,000<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>
</tr>
<tr class="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_CostOfPurchasedEnergySold', window );">Cost of project</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">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>
</tr>
<tr class="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_CostPrice', window );">Cost amount</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">$ 415,000<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="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_InvestingPublicSharesPercentage', window );">Investing public shares, percentage</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">12.00%<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="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_CommitingToPay', window );">Commiting to pay</a></td>
<td class="nump">$ 4,000,000<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="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_TradeAndOtherPayables', window );">Total value</a></td>
<td class="nump">$ 105,000,000<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="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>
<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_CommitmentsDetailsLineItems', window );"><strong>Commitments (Details) [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>
</tr>
<tr class="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_ProductionCapacity', window );">Produce of metric tons</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="nump">17,500<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_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>
<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_CommitmentsDetailsLineItems', window );"><strong>Commitments (Details) [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>
</tr>
<tr class="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 );">Produce of metric tons</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="nump">22,500<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_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CariacicaMember', window );">Cariacica [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>
</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_CommitmentsDetailsLineItems', window );"><strong>Commitments (Details) [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>
</tr>
<tr class="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_ProductionCapacity', window );">Produce of metric tons | Tons</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">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>
</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_RolledSteelProductsMember', window );">Rolled Steel Products [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>
</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_CommitmentsDetailsLineItems', window );"><strong>Commitments (Details) [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>
</tr>
<tr class="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 );">Produce of metric tons | Tons</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">450<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_CategoriesOfRelatedPartiesAxis=simecb_EspritoSantoMember', window );">Esp&#237;rito Santo [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>
</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_CommitmentsDetailsLineItems', window );"><strong>Commitments (Details) [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>
</tr>
<tr class="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_AreaOfLandUsedForPlant', window );">Square meters (in Square Meters) | m&#178;</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">1,200,000<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="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_ItaunaMember', window );">Itauna [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>
</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_CommitmentsDetailsLineItems', window );"><strong>Commitments (Details) [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>
</tr>
<tr class="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 );">Produce of metric tons | Tons</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">120<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_CategoriesOfRelatedPartiesAxis=simecb_NRGCurtailmentSolutionsIncMember', window );">NRG Curtailment Solutions, Inc. [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>
</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_CommitmentsDetailsLineItems', window );"><strong>Commitments (Details) [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>
</tr>
<tr class="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_ContractTerm', window );">Contract term</a></td>
<td class="text">&#160;<span></span>
</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>
<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_ContractAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 entity&#8217;s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity&#8217;s future performance).</p></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 15<br> -IssueDate 2021-01-01<br> -Paragraph 105<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2021-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2021-01-01<br> -Paragraph 116<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_116_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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_ContractAssets</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_CostOfPurchasedEnergySold">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 purchased energy that was sold during the period and recognised as an 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 2021-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2021-03-24<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_CostOfPurchasedEnergySold</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_RentalExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 on rental 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/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2021-03-24<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_RentalExpense</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_TradeAndOtherPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 trade payables and other payables. [Refer: Trade payables; 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/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2021-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2021-03-24<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_TradeAndOtherPayables</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_AreaOfLandUsedForPlant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Length of new plant for special steel.</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_AreaOfLandUsedForPlant</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:areaItemType</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_BudgetExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 budget 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_BudgetExpense</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_CommitingToPay">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 commiting 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_CommitingToPay</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_CommitmentsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CommitmentsDetailsLineItems</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_ContractTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Contract term.</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_ContractTerm</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:durationItemType</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_CostPrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CostPrice</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_InvestingPublicSharesPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 investing public 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_InvestingPublicSharesPercentage</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>dtr: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_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_simecb_PurchaseOfEnergy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Purchase of energy.</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_PurchaseOfEnergy</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:integerItemType</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_RecognizedIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_RecognizedIncome</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_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_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CariacicaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_CariacicaMember</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_RolledSteelProductsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_RolledSteelProductsMember</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_EspritoSantoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_EspritoSantoMember</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_ItaunaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ItaunaMember</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_NRGCurtailmentSolutionsIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_NRGCurtailmentSolutionsIncMember</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>114
<FILENAME>R101.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;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140531573003688">
<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>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Nov. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 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_simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract', window );"><strong>Disclosure of events after reporting period [text block] [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_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod', window );">Subsequent events description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">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, The dumping rate that was established was 4.93% published in September 2021 for which the company made
a payment of USD $ 189 thousand dollars on March 30, 2022<span></span>
</td>
</tr>
<tr class="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_PreliminaryTariffRate', window );">Preliminary rate</a></td>
<td class="nump">66.70%<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_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue', window );">Description of net sales</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Rise on net sales of our SBQ steel of 17% in 2021 compared
to 2020.<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_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [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 10<br> -IssueDate 2021-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=10&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_21_a&amp;doctype=Standard<br> -URIDate 2021-03-24<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_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod</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_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 explanation of the fact that the entity's owners or others have the power to amend financial statements after issue.</p></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 2021-01-01<br> -Paragraph 17<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=10&amp;code=ifrs-tx-2021-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2021-03-24<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_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue</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_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract</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_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>
</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>115
<FILENAME>f20f2021_gruposimec_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:country="http://xbrl.sec.gov/country/2021"
  xmlns:currency="http://xbrl.sec.gov/currency/2021"
  xmlns:dei="http://xbrl.sec.gov/dei/2021q4"
  xmlns:ifrs-full="http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:simecb="http://gsimec.com.mx/20211231"
  xmlns:srt="http://fasb.org/srt/2021-01-31"
  xmlns:utr="http://www.xbrl.org/2009/utr"
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:xhtml="http://www.w3.org/1999/xhtml"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
    <link:schemaRef xlink:href="simecb-20211231.xsd" xlink:type="simple"/>
    <context id="c0">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c1">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:EntityAddressesAddressTypeAxis">dei:BusinessContactMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c2">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c3">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c4">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c5">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c6">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="c7">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AdditionalPaidinCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="c8">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="c9">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="c10">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:CumulativeTranslationEffectsInForeignSubsidiariesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="c11">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="c12">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="c13">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="c14">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c15">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c16">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c17">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:CumulativeTranslationEffectsInForeignSubsidiariesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c18">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c19">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c20">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AdditionalPaidinCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c21">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c22">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c23">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:CumulativeTranslationEffectsInForeignSubsidiariesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c24">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c25">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c26">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c27">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c28">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c29">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:CumulativeTranslationEffectsInForeignSubsidiariesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c32">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c33">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AdditionalPaidinCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c34">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c35">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c36">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:CumulativeTranslationEffectsInForeignSubsidiariesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c37">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c38">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c39">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c40">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c41">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c42">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:CumulativeTranslationEffectsInForeignSubsidiariesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c43">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c44">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c45">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AdditionalPaidinCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c46">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c47">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:RepurchaseOfOwnCapitalStockReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c48">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:CumulativeTranslationEffectsInForeignSubsidiariesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c49">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:TotalControllingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c50">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c51">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2021-06-11</instant>
        </period>
    </context>
    <context id="c52">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c53">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c54">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c55">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c56">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c57">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c58">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c59">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c60">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c61">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries4Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c62">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries4Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c63">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries5Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c64">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries5Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c65">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries6Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c66">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries6Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c67">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries7Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c68">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries7Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c69">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries8Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c70">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries8Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c71">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries9Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c72">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries9Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c73">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries10Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c74">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries10Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c75">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries11Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c76">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries11Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c77">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries12Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c78">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries12Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c79">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries13Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c80">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries13Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c81">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries14Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c82">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries14Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c83">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries15Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c84">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries15Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c85">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries16Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c86">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries16Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c87">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries17Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c88">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries17Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c89">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries18Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c90">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries18Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c91">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries19Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c92">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries19Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c93">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries20Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c94">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries20Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c95">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries21Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c96">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries21Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c97">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries22Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c98">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries22Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c99">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries23Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c100">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries23Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c101">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries24Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c102">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries24Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c103">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries25Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c104">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries25Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c105">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries26Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c106">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries26Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c107">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries27Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c108">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries27Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c109">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries28Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c110">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries28Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c111">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries29Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c112">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries29Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c113">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries30Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c114">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries30Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c115">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries31Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c116">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries31Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c117">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries41Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c118">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries41Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c119">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries32Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c120">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries32Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c121">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries33Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c122">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries33Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c123">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries34Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c124">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries34Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c125">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries35Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c126">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries35Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c127">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries36Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c128">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries36Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c129">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries37Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c130">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries37Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c131">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries38Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c132">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:Subsidiaries38Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c133">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:CompanhiaSiderurgicaDoEspirituSantoSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c134">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">simecb:CompanhiaSiderurgicaDoEspirituSantoSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c135">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">simecb:NonadjustingEventMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-05-17</instant>
        </period>
    </context>
    <context id="c136">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c137">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c138">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c139">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c140">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c141">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c142">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c143">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">simecb:TradeReceivablesMember3060DaysMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c144">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">simecb:TradeReceivablesMember3060DaysMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c145">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">simecb:TradeReceivablesMember6190DaysMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c146">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">simecb:TradeReceivablesMember6190DaysMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c147">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">simecb:TradeReceivablesMember91DaysMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c148">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">simecb:TradeReceivablesMember91DaysMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c149">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">simecb:USDMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:LorainOhioFacilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2014-01-01</startDate>
            <endDate>2014-12-31</endDate>
        </period>
    </context>
    <context id="c150">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">simecb:USDMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c151">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">simecb:USDMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:LorainOhioFacilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c152">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">simecb:USDMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:LorainOhioFacilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c153">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">simecb:USDMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:LorainOhioFacilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2015-12-15</instant>
        </period>
    </context>
    <context id="c154">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:LorainOhioFacilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2015-12-15</instant>
        </period>
    </context>
    <context id="c155">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c156">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandAndBuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c157">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c158">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c159">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c160">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c161">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c162">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandAndBuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c163">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c164">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c165">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c166">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c167">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandAndBuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c168">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c169">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c170">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c171">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c172">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c173">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandAndBuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c174">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c175">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c176">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c177">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c178">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c179">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandAndBuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c180">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c181">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c182">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c183">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c184">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c185">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c186">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c187">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c188">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c189">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c190">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c191">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c192">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c193">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c194">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c195">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c196">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c197">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c198">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c199">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c200">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c201">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c202">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c203">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c204">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c205">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c206">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c207">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c208">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c209">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c210">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c211">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c212">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c213">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c214">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c215">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c216">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c217">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c218">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c219">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c220">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">simecb:FurnitureMixturesComputerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c221">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c222">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">simecb:San42TrademarkMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2009-01-01</startDate>
            <endDate>2009-12-31</endDate>
        </period>
    </context>
    <context id="c223">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2009-01-01</startDate>
            <endDate>2009-12-31</endDate>
        </period>
    </context>
    <context id="c224">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicTradeMarkMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c225">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicTradeMarkMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c226">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c227">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c228">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c229">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c230">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c231">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:San42TrademarkMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c232">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:San42TrademarkMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c233">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c234">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c235">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:GrupoSanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c236">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:TotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c237">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c238">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicTradeMarkMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c239">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicTradeMarkMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c240">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:KobeTechContractMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c241">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:KobeTechContractMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c242">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c243">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c244">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:RepublicMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c245">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c246">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:CustomersListOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c247">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:San42TrademarkMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c248">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:San42TrademarkMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c249">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c250">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c251">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c252">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">simecb:TotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c253">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c254">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:OriginalValueMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c255">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c256">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:OriginalValueMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c257">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c258">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:OriginalValueMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c259">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c260">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:OriginalValueMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c261">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c262">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:OriginalValueMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c263">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">simecb:AccumulatedAmortizationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c264">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">simecb:MediumTermNotesOfSimecMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2007-11-15</instant>
        </period>
    </context>
    <context id="c265">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">simecb:USDMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">simecb:MediumTermNotesOfSimecMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c266">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">simecb:USDMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">simecb:MediumTermNotesOfSimecMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c267">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RepublicEmployeesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c268">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RepublicEmployeesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c269">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RepublicEmployeesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c270">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:VEBABenefitTrustMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c271">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:VEBABenefitTrustMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c272">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:VEBABenefitTrustMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c273">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RepublicMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c274">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RepublicMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c275">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RepublicMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c276">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:FourZeroOneKPlansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c277">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:FourZeroOneKPlansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c278">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:FourZeroOneKPlansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c279">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RetirementBenefitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c280">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:TerminationBenefitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c281">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c282">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c283">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:EmployeeBenefitsLiabilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c284">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:NetCostMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:RetirementBenefitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c285">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:NetCostMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">simecb:TerminationBenefitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c286">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:NetCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c287">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:NetCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c288">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:NetCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c289">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:CountryOfDomicileMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c290">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:CountryOfDomicileMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c291">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:CountryOfDomicileMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c292">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:RepublicMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c293">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:BRL</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c294">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:MXN</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:CompanhiaSiderurgicaDoEspiritoSantoSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c295">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:BRL</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:CompanhiaSiderurgicaDoEspiritoSantoSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c296">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:MXN</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c297">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:ForeignCountriesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c298">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:ForeignCountriesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c299">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:ForeignCountriesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c300">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c301">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c302">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c303">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c304">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c305">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateSixMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c306">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateSevenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c307">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateEightMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c308">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:OriginDateNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c309">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">ifrs-full:AllowanceForCreditLossesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c310">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">ifrs-full:AllowanceForCreditLossesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c311">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:AdvancesFromCustomersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c312">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:AdvancesFromCustomersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c313">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c314">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c315">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:IntangibleAssetsFromGrupoSanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c316">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:IntangibleAssetsFromGrupoSanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c317">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">ifrs-full:MiscellaneousOtherProvisionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c318">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">ifrs-full:MiscellaneousOtherProvisionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c319">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:PrepaidExpensesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c320">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis">simecb:PrepaidExpensesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c321">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:ClassISharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c322">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">simecb:ClassIISharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c323">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2020-03-01</startDate>
            <endDate>2020-03-10</endDate>
        </period>
    </context>
    <context id="c324">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:OwnershipAxis">simecb:GrupoSimecSABDeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c325">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">simecb:USDMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasChSabdecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c326">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasChSabdecvOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c327">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasChSabdecvOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c328">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:PerfilesComercialesSigosaSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c329">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:PerfilesComercialesSigosaSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c330">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasChSabdecvTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c331">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasChSabdecvTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c332">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CaLaminadoraVistaHermosaSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c333">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CaLaminadoraVistaHermosaSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c334">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraCompaaMexicanaDeTubosSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c335">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraCompaaMexicanaDeTubosSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c336">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CiaTubosYPerfilesMonterreySadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c337">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CiaTubosYPerfilesMonterreySadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c338">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraPerfilesSigosaSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c339">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraPerfilesSigosaSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c340">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraConstrualcoSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c341">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraConstrualcoSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c342">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AcerosYLaminadosSigosaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c343">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AcerosYLaminadosSigosaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c344">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ArrendadoraNorteDeMatamorosSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c345">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ArrendadoraNorteDeMatamorosSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c346">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraIndustrialdeHerramientasSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c347">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraIndustrialdeHerramientasSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c348">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:JoistDelGolfoSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c349">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:JoistDelGolfoSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c350">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:FerrovisaSAinDollarsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c351">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:SigosaAcerosSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c352">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:SiderrgicosDelGolfoSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c353">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:PerfilesComercialesSigosaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c354">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:PytsaIndustrialDeMexicoSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c355">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:AcerosyLaminadosSigosaSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c356">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OthersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c357">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OthersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c358">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasCHSABDeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c359">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasCHSABDeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c360">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasCHSABDeCVinDollarsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c361">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasCHSABDeCVinDollarsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c362">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:PerfilesComercialesSigosaSADeCVinDollarsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c363">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:PerfilesComercialesSigosaSADeCVinDollarsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c364">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:PerfilesComecialesSigosaSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c365">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:PerfilesComecialesSigosaSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c366">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:HoldingProtelSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c367">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:HoldingProtelSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c368">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CompaiaLaminadoraVistaHermosaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c369">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CompaiaLaminadoraVistaHermosaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c370">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraPytsaIndustrialSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c371">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraPytsaIndustrialSadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c372">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ComercializadoraSIGOSASadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c373">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ComercializadoraSIGOSASadecvMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c374">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CompaiaManufactureraDeTubosSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c375">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CompaiaManufactureraDeTubosSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c376">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraCompaiaMexicanaDeTubosSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c377">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:OperadoraCompaiaMexicanaDeTubosSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c378">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CaMexicanaDePerfilesYTubosSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c379">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CaMexicanaDePerfilesYTubosSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c380">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasProcarsaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c381">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:IndustriasProcarsaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c382">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:FerrovisaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c383">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:FerrovisaSADeCVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c384">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RawMaterialsAndConsumablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c385">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RawMaterialsAndConsumablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c386">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RawMaterialsAndConsumablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c387">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ElectricalEnergyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c388">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ElectricalEnergyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c389">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ElectricalEnergyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c390">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:FerroalloysMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c391">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:FerroalloysMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c392">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:FerroalloysMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c393">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RefractoriesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c394">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RefractoriesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c395">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RefractoriesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c396">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OxygenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c397">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OxygenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c398">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OxygenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c399">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ElectrodesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c400">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ElectrodesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c401">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ElectrodesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c402">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:GasAndFuelsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c403">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:GasAndFuelsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c404">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:GasAndFuelsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c405">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:LaborMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c406">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:LaborMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c407">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:LaborMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c408">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OperationMaterialsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c409">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OperationMaterialsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c410">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OperationMaterialsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c411">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:DepreciationAndAmortizationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c412">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:DepreciationAndAmortizationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c413">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:DepreciationAndAmortizationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c414">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:MaintenancesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c415">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:MaintenancesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c416">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:MaintenancesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c417">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OtherExpensesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c418">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OtherExpensesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c419">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OtherExpensesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c420">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:MX</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c421">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:US</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c422">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:BR</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c423">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c424">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:MX</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c425">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:US</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c426">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:BR</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c427">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c428">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:MX</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c429">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:US</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c430">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:BR</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c431">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c432">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:MX</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c433">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:US</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c434">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:BR</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c435">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c436">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:MX</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c437">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:US</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c438">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:BR</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c439">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c440">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:MX</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c441">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:US</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c442">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:BR</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c443">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:EliminationsBetweenSegmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="c444">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:LightStructuralMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c445">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:LightStructuralMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c446">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:LightStructuralMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c447">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:StructuralMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c448">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:StructuralMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c449">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:StructuralMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c450">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:BarsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c451">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:BarsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c452">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:BarsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c453">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RebarMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c454">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RebarMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c455">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:RebarMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c456">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:FlatRebarMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c457">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:FlatRebarMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c458">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:FlatRebarMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c459">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:HotRolledBarsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c460">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:HotRolledBarsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c461">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:HotRolledBarsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c462">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ColdDrawnBarsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c463">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ColdDrawnBarsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c464">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:ColdDrawnBarsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c465">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OthersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c466">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OthersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c467">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">simecb:OthersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c468">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:CA</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c469">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:CA</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c470">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">country:CA</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c471">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:LatinAmericaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c472">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:LatinAmericaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c473">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:LatinAmericaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c474">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:OtherEuropeAndAsiaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c475">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:OtherEuropeAndAsiaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c476">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">simecb:OtherEuropeAndAsiaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="c477">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2004-07-26</instant>
        </period>
    </context>
    <context id="c478">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2015-07-23</instant>
        </period>
    </context>
    <context id="c479">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CorrectiveActionConsentAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2017-12-31</instant>
        </period>
    </context>
    <context id="c480">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:InternationalCourtOfArbitrationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-09-05</startDate>
            <endDate>2017-09-05</endDate>
        </period>
    </context>
    <context id="c481">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2017-09-05</instant>
        </period>
    </context>
    <context id="c482">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2021-03-01</startDate>
            <endDate>2021-03-31</endDate>
        </period>
    </context>
    <context id="c483">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2016-01-01</startDate>
            <endDate>2016-12-31</endDate>
        </period>
    </context>
    <context id="c484">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2018-01-01</startDate>
            <endDate>2018-12-31</endDate>
        </period>
    </context>
    <context id="c485">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2016-12-09</startDate>
            <endDate>2016-12-09</endDate>
        </period>
    </context>
    <context id="c486">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2020-12-11</instant>
        </period>
    </context>
    <context id="c487">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2020-12-01</startDate>
            <endDate>2020-12-11</endDate>
        </period>
    </context>
    <context id="c488">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:CariacicaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c489">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:RolledSteelProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c490">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:EspritoSantoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c491">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:ItaunaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c492">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2013-01-01</startDate>
            <endDate>2013-01-31</endDate>
        </period>
    </context>
    <context id="c493">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">simecb:NRGCurtailmentSolutionsIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2013-01-01</startDate>
            <endDate>2013-01-31</endDate>
        </period>
    </context>
    <context id="c494">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2018-01-31</instant>
        </period>
    </context>
    <context id="c495">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-01-31</instant>
        </period>
    </context>
    <context id="c496">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-01-31</instant>
        </period>
    </context>
    <context id="c497">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2018-02-01</startDate>
            <endDate>2018-02-22</endDate>
        </period>
    </context>
    <context id="c498">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2020-12-01</startDate>
            <endDate>2020-12-20</endDate>
        </period>
    </context>
    <context id="c499">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <instant>2020-12-20</instant>
        </period>
    </context>
    <context id="c500">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000887153</identifier>
        </entity>
        <period>
            <startDate>2021-11-01</startDate>
            <endDate>2021-11-30</endDate>
        </period>
    </context>
    <unit id="shares">
        <measure>shares</measure>
    </unit>
    <unit id="mxn">
        <measure>iso4217:MXN</measure>
    </unit>
    <unit id="mxnPershares">
        <divide>
            <unitNumerator>
                <measure>iso4217:MXN</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <unit id="usd">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="pure">
        <measure>pure</measure>
    </unit>
    <unit id="Tons">
        <measure>simecb:Tons</measure>
    </unit>
    <unit id="usdPershares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <unit id="brl">
        <measure>iso4217:BRL</measure>
    </unit>
    <unit id="sqm">
        <measure>utr:sqm</measure>
    </unit>
    <dei:DocumentType contextRef="c0">20-F</dei:DocumentType>
    <dei:DocumentRegistrationStatement contextRef="c0">false</dei:DocumentRegistrationStatement>
    <dei:DocumentAnnualReport contextRef="c0">true</dei:DocumentAnnualReport>
    <dei:DocumentPeriodEndDate contextRef="c0">2021-12-31</dei:DocumentPeriodEndDate>
    <dei:CurrentFiscalYearEndDate contextRef="c0">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:DocumentFiscalYearFocus contextRef="c0">2021</dei:DocumentFiscalYearFocus>
    <dei:DocumentTransitionReport contextRef="c0">false</dei:DocumentTransitionReport>
    <dei:DocumentShellCompanyReport contextRef="c0">false</dei:DocumentShellCompanyReport>
    <dei:EntityFileNumber contextRef="c0">1-11176</dei:EntityFileNumber>
    <dei:EntityRegistrantName contextRef="c0">GRUPO SIMEC, S.A.B. de C.V.</dei:EntityRegistrantName>
    <dei:EntityAddressAddressLine1 contextRef="c1">Calzada L&#xe1;zaro C&#xe1;rdenas 601  Colonia La Nogalera</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine1 contextRef="c0">Calzada L&#xe1;zaro C&#xe1;rdenas 601  Colonia La Nogalera</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="c1">Guadalajara</dei:EntityAddressAddressLine2>
    <dei:EntityAddressAddressLine2 contextRef="c0">Guadalajara</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="c1">Jalisco</dei:EntityAddressCityOrTown>
    <dei:EntityAddressCityOrTown contextRef="c0">Jalisco</dei:EntityAddressCityOrTown>
    <dei:EntityAddressPostalZipCode contextRef="c1">44440</dei:EntityAddressPostalZipCode>
    <dei:EntityAddressPostalZipCode contextRef="c0">44440</dei:EntityAddressPostalZipCode>
    <dei:ContactPersonnelName contextRef="c1">Mario Moreno Cortez</dei:ContactPersonnelName>
    <dei:ContactPersonnelEmailAddress contextRef="c1">e-mail mmoreno@gruposimec.com.mx</dei:ContactPersonnelEmailAddress>
    <dei:Security12bTitle contextRef="c0">American Depositary Shares (each representing one Series B share</dei:Security12bTitle>
    <dei:TradingSymbol contextRef="c0">SIM</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="c0">NYSE</dei:SecurityExchangeName>
    <dei:EntityCommonStockSharesOutstanding contextRef="c2" decimals="INF" unitRef="shares">462580731</dei:EntityCommonStockSharesOutstanding>
    <dei:EntityWellKnownSeasonedIssuer contextRef="c0">No</dei:EntityWellKnownSeasonedIssuer>
    <dei:EntityVoluntaryFilers contextRef="c0">No</dei:EntityVoluntaryFilers>
    <dei:EntityCurrentReportingStatus contextRef="c0">Yes</dei:EntityCurrentReportingStatus>
    <dei:EntityInteractiveDataCurrent contextRef="c0">Yes</dei:EntityInteractiveDataCurrent>
    <dei:EntityFilerCategory contextRef="c0">Large Accelerated Filer</dei:EntityFilerCategory>
    <dei:EntityEmergingGrowthCompany contextRef="c0">false</dei:EntityEmergingGrowthCompany>
    <dei:IcfrAuditorAttestationFlag contextRef="c0">true</dei:IcfrAuditorAttestationFlag>
    <dei:EntityShellCompany contextRef="c0">false</dei:EntityShellCompany>
    <dei:AuditorName contextRef="c0">Marcelo de los Santos y C&#xed;a., S.C.</dei:AuditorName>
    <dei:AuditorLocation contextRef="c0">M&#xe9;xico</dei:AuditorLocation>
    <dei:AuditorFirmId contextRef="c0">3281</dei:AuditorFirmId>
    <ifrs-full:CashEquivalents contextRef="c2" decimals="-3" unitRef="mxn">15130192000</ifrs-full:CashEquivalents>
    <ifrs-full:CashEquivalents contextRef="c3" decimals="-3" unitRef="mxn">7727698000</ifrs-full:CashEquivalents>
    <ifrs-full:CurrentTradeReceivables contextRef="c2" decimals="-3" unitRef="mxn">6418157000</ifrs-full:CurrentTradeReceivables>
    <ifrs-full:CurrentTradeReceivables contextRef="c3" decimals="-3" unitRef="mxn">5072869000</ifrs-full:CurrentTradeReceivables>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties contextRef="c2" decimals="-3" unitRef="mxn">70232000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties contextRef="c3" decimals="-3" unitRef="mxn">52706000</ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties>
    <ifrs-full:CurrentTaxAssetsCurrent contextRef="c2" decimals="-3" unitRef="mxn">454758000</ifrs-full:CurrentTaxAssetsCurrent>
    <ifrs-full:CurrentTaxAssetsCurrent contextRef="c3" decimals="-3" unitRef="mxn">1029808000</ifrs-full:CurrentTaxAssetsCurrent>
    <ifrs-full:OtherCurrentReceivables contextRef="c2" decimals="-3" unitRef="mxn">443140000</ifrs-full:OtherCurrentReceivables>
    <ifrs-full:OtherCurrentReceivables contextRef="c3" decimals="-3" unitRef="mxn">551955000</ifrs-full:OtherCurrentReceivables>
    <ifrs-full:CurrentPrepaidExpenses contextRef="c2" decimals="-3" unitRef="mxn">1505893000</ifrs-full:CurrentPrepaidExpenses>
    <ifrs-full:CurrentPrepaidExpenses contextRef="c3" decimals="-3" unitRef="mxn">854353000</ifrs-full:CurrentPrepaidExpenses>
    <ifrs-full:Inventories contextRef="c2" decimals="-3" unitRef="mxn">11748113000</ifrs-full:Inventories>
    <ifrs-full:Inventories contextRef="c3" decimals="-3" unitRef="mxn">9073599000</ifrs-full:Inventories>
    <ifrs-full:CurrentAssets contextRef="c2" decimals="-3" unitRef="mxn">35770485000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets contextRef="c3" decimals="-3" unitRef="mxn">24362988000</ifrs-full:CurrentAssets>
    <ifrs-full:NoncurrentReceivablesDueFromRelatedParties contextRef="c2" decimals="-3" unitRef="mxn">648281000</ifrs-full:NoncurrentReceivablesDueFromRelatedParties>
    <ifrs-full:NoncurrentReceivablesDueFromRelatedParties contextRef="c3" decimals="-3" unitRef="mxn">648281000</ifrs-full:NoncurrentReceivablesDueFromRelatedParties>
    <simecb:NonCurrentLoansToRelatedParties contextRef="c2" decimals="-3" unitRef="mxn">1070158000</simecb:NonCurrentLoansToRelatedParties>
    <simecb:NonCurrentLoansToRelatedParties contextRef="c3" decimals="-3" unitRef="mxn">1008743000</simecb:NonCurrentLoansToRelatedParties>
    <ifrs-full:NoncurrentInventories contextRef="c2" decimals="-3" unitRef="mxn">1528330000</ifrs-full:NoncurrentInventories>
    <ifrs-full:NoncurrentInventories contextRef="c3" decimals="-3" unitRef="mxn">1210327000</ifrs-full:NoncurrentInventories>
    <ifrs-full:PropertyPlantAndEquipment contextRef="c2" decimals="-3" unitRef="mxn">16012749000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment contextRef="c3" decimals="-3" unitRef="mxn">15950352000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:IntangibleAssetsAndGoodwill contextRef="c2" decimals="-3" unitRef="mxn">2312569000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill contextRef="c3" decimals="-3" unitRef="mxn">2322956000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:Assets contextRef="c2" decimals="-3" unitRef="mxn">57342572000</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="c3" decimals="-3" unitRef="mxn">45503647000</ifrs-full:Assets>
    <ifrs-full:ShorttermBorrowings contextRef="c2" decimals="-3" unitRef="mxn">6196000</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings contextRef="c3" decimals="-3" unitRef="mxn">6020000</ifrs-full:ShorttermBorrowings>
    <ifrs-full:TradeAndOtherCurrentPayables contextRef="c2" decimals="-3" unitRef="mxn">6910451000</ifrs-full:TradeAndOtherCurrentPayables>
    <ifrs-full:TradeAndOtherCurrentPayables contextRef="c3" decimals="-3" unitRef="mxn">5347325000</ifrs-full:TradeAndOtherCurrentPayables>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c2" decimals="-3" unitRef="mxn">312913000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c3" decimals="-3" unitRef="mxn">351511000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities contextRef="c2" decimals="-3" unitRef="mxn">1060864000</ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities>
    <ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities contextRef="c3" decimals="-3" unitRef="mxn">1266512000</ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities>
    <ifrs-full:CurrentTaxLiabilities contextRef="c2" decimals="-3" unitRef="mxn">560965000</ifrs-full:CurrentTaxLiabilities>
    <ifrs-full:CurrentTaxLiabilities contextRef="c3" decimals="-3" unitRef="mxn">217431000</ifrs-full:CurrentTaxLiabilities>
    <simecb:CurrentIncomeTaxPayable contextRef="c2" decimals="-3" unitRef="mxn">2210535000</simecb:CurrentIncomeTaxPayable>
    <simecb:CurrentIncomeTaxPayable contextRef="c3" decimals="-3" unitRef="mxn">1237967000</simecb:CurrentIncomeTaxPayable>
    <ifrs-full:CurrentLiabilities contextRef="c2" decimals="-3" unitRef="mxn">11061924000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities contextRef="c3" decimals="-3" unitRef="mxn">8426766000</ifrs-full:CurrentLiabilities>
    <ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan contextRef="c2" decimals="-3" unitRef="mxn">162843000</ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan>
    <ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan contextRef="c3" decimals="-3" unitRef="mxn">161864000</ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="c2" decimals="-3" unitRef="mxn">4105124000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="c3" decimals="-3" unitRef="mxn">3638521000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:OtherLiabilities contextRef="c2" decimals="-3" unitRef="mxn">212613000</ifrs-full:OtherLiabilities>
    <ifrs-full:OtherLiabilities contextRef="c3" decimals="-3" unitRef="mxn">257837000</ifrs-full:OtherLiabilities>
    <ifrs-full:NoncurrentLiabilities contextRef="c2" decimals="-3" unitRef="mxn">4480580000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities contextRef="c3" decimals="-3" unitRef="mxn">4058222000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:Liabilities contextRef="c2" decimals="-3" unitRef="mxn">15542504000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities contextRef="c3" decimals="-3" unitRef="mxn">12484988000</ifrs-full:Liabilities>
    <ifrs-full:IssuedCapital contextRef="c2" decimals="-3" unitRef="mxn">2832268000</ifrs-full:IssuedCapital>
    <ifrs-full:IssuedCapital contextRef="c3" decimals="-3" unitRef="mxn">2832268000</ifrs-full:IssuedCapital>
    <ifrs-full:AdditionalPaidinCapital contextRef="c2" decimals="-3" unitRef="mxn">4575233000</ifrs-full:AdditionalPaidinCapital>
    <ifrs-full:AdditionalPaidinCapital contextRef="c3" decimals="-3" unitRef="mxn">4575233000</ifrs-full:AdditionalPaidinCapital>
    <ifrs-full:RetainedEarnings contextRef="c2" decimals="-3" unitRef="mxn">30239277000</ifrs-full:RetainedEarnings>
    <ifrs-full:RetainedEarnings contextRef="c3" decimals="-3" unitRef="mxn">20795069000</ifrs-full:RetainedEarnings>
    <simecb:RepurchaseOfOwnCapitalStockReserve contextRef="c2" decimals="-3" unitRef="mxn">2823851000</simecb:RepurchaseOfOwnCapitalStockReserve>
    <simecb:RepurchaseOfOwnCapitalStockReserve contextRef="c3" decimals="-3" unitRef="mxn">2898348000</simecb:RepurchaseOfOwnCapitalStockReserve>
    <simecb:CumulativeTranslationEffectsInForeignSubsidiaries contextRef="c2" decimals="-3" unitRef="mxn">1288278000</simecb:CumulativeTranslationEffectsInForeignSubsidiaries>
    <simecb:CumulativeTranslationEffectsInForeignSubsidiaries contextRef="c3" decimals="-3" unitRef="mxn">1881731000</simecb:CumulativeTranslationEffectsInForeignSubsidiaries>
    <ifrs-full:EquityAttributableToOwnersOfParent contextRef="c2" decimals="-3" unitRef="mxn">41758907000</ifrs-full:EquityAttributableToOwnersOfParent>
    <ifrs-full:EquityAttributableToOwnersOfParent contextRef="c3" decimals="-3" unitRef="mxn">32982649000</ifrs-full:EquityAttributableToOwnersOfParent>
    <ifrs-full:NoncontrollingInterests contextRef="c2" decimals="-3" unitRef="mxn">41161000</ifrs-full:NoncontrollingInterests>
    <ifrs-full:NoncontrollingInterests contextRef="c3" decimals="-3" unitRef="mxn">36010000</ifrs-full:NoncontrollingInterests>
    <ifrs-full:Equity contextRef="c2" decimals="-3" unitRef="mxn">41800068000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c3" decimals="-3" unitRef="mxn">33018659000</ifrs-full:Equity>
    <ifrs-full:EquityAndLiabilities contextRef="c2" decimals="-3" unitRef="mxn">57342572000</ifrs-full:EquityAndLiabilities>
    <ifrs-full:EquityAndLiabilities contextRef="c3" decimals="-3" unitRef="mxn">45503647000</ifrs-full:EquityAndLiabilities>
    <ifrs-full:Revenue contextRef="c0" decimals="-3" unitRef="mxn">55620356000</ifrs-full:Revenue>
    <ifrs-full:Revenue contextRef="c4" decimals="-3" unitRef="mxn">35869314000</ifrs-full:Revenue>
    <ifrs-full:Revenue contextRef="c5" decimals="-3" unitRef="mxn">34171201000</ifrs-full:Revenue>
    <ifrs-full:CostOfSales contextRef="c0" decimals="-3" unitRef="mxn">39968186000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales contextRef="c4" decimals="-3" unitRef="mxn">29211724000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales contextRef="c5" decimals="-3" unitRef="mxn">30067141000</ifrs-full:CostOfSales>
    <ifrs-full:GrossProfit contextRef="c0" decimals="-3" unitRef="mxn">15652170000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit contextRef="c4" decimals="-3" unitRef="mxn">6657590000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit contextRef="c5" decimals="-3" unitRef="mxn">4104060000</ifrs-full:GrossProfit>
    <ifrs-full:AdministrativeExpense contextRef="c0" decimals="-3" unitRef="mxn">2042642000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense contextRef="c4" decimals="-3" unitRef="mxn">2019328000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense contextRef="c5" decimals="-3" unitRef="mxn">1637425000</ifrs-full:AdministrativeExpense>
    <ifrs-full:OtherOperatingIncomeExpense contextRef="c0" decimals="-3" unitRef="mxn">-77406000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense contextRef="c4" decimals="-3" unitRef="mxn">546749000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense contextRef="c5" decimals="-3" unitRef="mxn">-136582000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:RevenueFromInterest contextRef="c0" decimals="-3" unitRef="mxn">65948000</ifrs-full:RevenueFromInterest>
    <ifrs-full:RevenueFromInterest contextRef="c4" decimals="-3" unitRef="mxn">107826000</ifrs-full:RevenueFromInterest>
    <ifrs-full:RevenueFromInterest contextRef="c5" decimals="-3" unitRef="mxn">145995000</ifrs-full:RevenueFromInterest>
    <ifrs-full:InterestExpense contextRef="c0" decimals="-3" unitRef="mxn">87445000</ifrs-full:InterestExpense>
    <ifrs-full:InterestExpense contextRef="c4" decimals="-3" unitRef="mxn">53746000</ifrs-full:InterestExpense>
    <ifrs-full:InterestExpense contextRef="c5" decimals="-3" unitRef="mxn">55049000</ifrs-full:InterestExpense>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c0" decimals="-3" unitRef="mxn">325011000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c4" decimals="-3" unitRef="mxn">-363164000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c5" decimals="-3" unitRef="mxn">-784583000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:ProfitLossBeforeTax contextRef="c0" decimals="-3" unitRef="mxn">13835636000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c4" decimals="-3" unitRef="mxn">4875927000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c5" decimals="-3" unitRef="mxn">1636416000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:AdjustmentsForIncomeTaxExpense contextRef="c0" decimals="-3" unitRef="mxn">4389769000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense contextRef="c4" decimals="-3" unitRef="mxn">2077844000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:AdjustmentsForIncomeTaxExpense contextRef="c5" decimals="-3" unitRef="mxn">3276274000</ifrs-full:AdjustmentsForIncomeTaxExpense>
    <ifrs-full:ProfitLoss contextRef="c0" decimals="-3" unitRef="mxn">9445867000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss contextRef="c4" decimals="-3" unitRef="mxn">2798083000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss contextRef="c5" decimals="-3" unitRef="mxn">-1639858000</ifrs-full:ProfitLoss>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation contextRef="c0" decimals="-3" unitRef="mxn">-589961000</ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation contextRef="c4" decimals="-3" unitRef="mxn">-357217000</ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation contextRef="c5" decimals="-3" unitRef="mxn">-1103310000</ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation>
    <ifrs-full:OtherComprehensiveIncome contextRef="c0" decimals="-3" unitRef="mxn">-589961000</ifrs-full:OtherComprehensiveIncome>
    <ifrs-full:OtherComprehensiveIncome contextRef="c4" decimals="-3" unitRef="mxn">-357217000</ifrs-full:OtherComprehensiveIncome>
    <ifrs-full:OtherComprehensiveIncome contextRef="c5" decimals="-3" unitRef="mxn">-1103310000</ifrs-full:OtherComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c0" decimals="-3" unitRef="mxn">8855906000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c4" decimals="-3" unitRef="mxn">2440866000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c5" decimals="-3" unitRef="mxn">-2743168000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent contextRef="c0" decimals="-3" unitRef="mxn">9444208000</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
    <ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent contextRef="c4" decimals="-3" unitRef="mxn">2798188000</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
    <ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent contextRef="c5" decimals="-3" unitRef="mxn">-1635909000</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
    <simecb:NoncontrollingInterest1 contextRef="c0" decimals="-3" unitRef="mxn">1659000</simecb:NoncontrollingInterest1>
    <simecb:NoncontrollingInterest1 contextRef="c4" decimals="-3" unitRef="mxn">-105000</simecb:NoncontrollingInterest1>
    <simecb:NoncontrollingInterest1 contextRef="c5" decimals="-3" unitRef="mxn">-3949000</simecb:NoncontrollingInterest1>
    <ifrs-full:ProfitLoss contextRef="c0" decimals="-3" unitRef="mxn">9445867000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss contextRef="c4" decimals="-3" unitRef="mxn">2798083000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss contextRef="c5" decimals="-3" unitRef="mxn">-1639858000</ifrs-full:ProfitLoss>
    <simecb:ControllingInterest1 contextRef="c0" decimals="-3" unitRef="mxn">8850755000</simecb:ControllingInterest1>
    <simecb:ControllingInterest1 contextRef="c4" decimals="-3" unitRef="mxn">2429656000</simecb:ControllingInterest1>
    <simecb:ControllingInterest1 contextRef="c5" decimals="-3" unitRef="mxn">-3091337000</simecb:ControllingInterest1>
    <ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests contextRef="c0" decimals="-3" unitRef="mxn">5151000</ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests>
    <ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests contextRef="c4" decimals="-3" unitRef="mxn">11210000</ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests>
    <ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests contextRef="c5" decimals="-3" unitRef="mxn">348169000</ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests>
    <simecb:ComprehensiveIncomelossForTheYear contextRef="c0" decimals="-3" unitRef="mxn">8855906000</simecb:ComprehensiveIncomelossForTheYear>
    <simecb:ComprehensiveIncomelossForTheYear contextRef="c4" decimals="-3" unitRef="mxn">2440866000</simecb:ComprehensiveIncomelossForTheYear>
    <simecb:ComprehensiveIncomelossForTheYear contextRef="c5" decimals="-3" unitRef="mxn">-2743168000</simecb:ComprehensiveIncomelossForTheYear>
    <ifrs-full:WeightedAverageShares contextRef="c0" decimals="INF" unitRef="shares">462810</ifrs-full:WeightedAverageShares>
    <ifrs-full:WeightedAverageShares contextRef="c4" decimals="INF" unitRef="shares">463483</ifrs-full:WeightedAverageShares>
    <ifrs-full:WeightedAverageShares contextRef="c5" decimals="INF" unitRef="shares">465069</ifrs-full:WeightedAverageShares>
    <ifrs-full:BasicEarningsLossPerShare contextRef="c0" decimals="2" unitRef="mxnPershares">20.41</ifrs-full:BasicEarningsLossPerShare>
    <ifrs-full:BasicEarningsLossPerShare contextRef="c4" decimals="2" unitRef="mxnPershares">6.04</ifrs-full:BasicEarningsLossPerShare>
    <ifrs-full:BasicEarningsLossPerShare contextRef="c5" decimals="2" unitRef="mxnPershares">-3.52</ifrs-full:BasicEarningsLossPerShare>
    <ifrs-full:Equity contextRef="c6" decimals="-3" unitRef="mxn">2832268000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c7" decimals="-3" unitRef="mxn">4575233000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c8" decimals="-3" unitRef="mxn">21622790000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c9" decimals="-3" unitRef="mxn">3096390000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c10" decimals="-3" unitRef="mxn">3705691000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c11" decimals="-3" unitRef="mxn">35832372000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c12" decimals="-3" unitRef="mxn">-323369000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c13" decimals="-3" unitRef="mxn">35509003000</ifrs-full:Equity>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c14" decimals="-3" unitRef="mxn">156058000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c15" decimals="-3" unitRef="mxn">156058000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c5" decimals="-3" unitRef="mxn">156058000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:ComprehensiveIncome contextRef="c16" decimals="-3" unitRef="mxn">-1635909000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c17" decimals="-3" unitRef="mxn">-1455428000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c15" decimals="-3" unitRef="mxn">-3091337000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c18" decimals="-3" unitRef="mxn">348169000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c5" decimals="-3" unitRef="mxn">-2743168000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:Equity contextRef="c19" decimals="-3" unitRef="mxn">2832268000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c20" decimals="-3" unitRef="mxn">4575233000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c21" decimals="-3" unitRef="mxn">19986881000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c22" decimals="-3" unitRef="mxn">2940332000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c23" decimals="-3" unitRef="mxn">2250263000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c24" decimals="-3" unitRef="mxn">32584977000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c25" decimals="-3" unitRef="mxn">24800000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c26" decimals="-3" unitRef="mxn">32609777000</ifrs-full:Equity>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c27" decimals="-3" unitRef="mxn">41984000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c28" decimals="-3" unitRef="mxn">41984000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c4" decimals="-3" unitRef="mxn">41984000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:DividendsPaidClassifiedAsFinancingActivities contextRef="c29" decimals="-3" unitRef="mxn">1990000000</ifrs-full:DividendsPaidClassifiedAsFinancingActivities>
    <ifrs-full:DividendsPaidClassifiedAsFinancingActivities contextRef="c28" decimals="-3" unitRef="mxn">1990000000</ifrs-full:DividendsPaidClassifiedAsFinancingActivities>
    <ifrs-full:DividendsPaidClassifiedAsFinancingActivities contextRef="c4" decimals="-3" unitRef="mxn">1990000000</ifrs-full:DividendsPaidClassifiedAsFinancingActivities>
    <ifrs-full:ComprehensiveIncome contextRef="c29" decimals="-3" unitRef="mxn">2798188000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c30" decimals="-3" unitRef="mxn">-368532000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c28" decimals="-3" unitRef="mxn">2429656000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c31" decimals="-3" unitRef="mxn">11210000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c4" decimals="-3" unitRef="mxn">2440866000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:Equity contextRef="c32" decimals="-3" unitRef="mxn">2832268000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c33" decimals="-3" unitRef="mxn">4575233000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c34" decimals="-3" unitRef="mxn">20795069000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c35" decimals="-3" unitRef="mxn">2898348000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c36" decimals="-3" unitRef="mxn">1881731000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c37" decimals="-3" unitRef="mxn">32982649000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c38" decimals="-3" unitRef="mxn">36010000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c3" decimals="-3" unitRef="mxn">33018659000</ifrs-full:Equity>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c39" decimals="-3" unitRef="mxn">74497000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c40" decimals="-3" unitRef="mxn">74497000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c0" decimals="-3" unitRef="mxn">74497000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:ComprehensiveIncome contextRef="c41" decimals="-3" unitRef="mxn">9444208000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c42" decimals="-3" unitRef="mxn">-593453000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c40" decimals="-3" unitRef="mxn">8850755000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c43" decimals="-3" unitRef="mxn">5151000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c0" decimals="-3" unitRef="mxn">8855906000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:Equity contextRef="c44" decimals="-3" unitRef="mxn">2832268000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c45" decimals="-3" unitRef="mxn">4575233000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c46" decimals="-3" unitRef="mxn">30239277000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c47" decimals="-3" unitRef="mxn">2823851000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c48" decimals="-3" unitRef="mxn">1288278000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c49" decimals="-3" unitRef="mxn">41758907000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c50" decimals="-3" unitRef="mxn">41161000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c2" decimals="-3" unitRef="mxn">41800068000</ifrs-full:Equity>
    <ifrs-full:ProfitLossAttributableToOwnersOfParent contextRef="c0" decimals="-3" unitRef="mxn">-9445867000</ifrs-full:ProfitLossAttributableToOwnersOfParent>
    <ifrs-full:ProfitLossAttributableToOwnersOfParent contextRef="c4" decimals="-3" unitRef="mxn">-2798083000</ifrs-full:ProfitLossAttributableToOwnersOfParent>
    <ifrs-full:ProfitLossAttributableToOwnersOfParent contextRef="c5" decimals="-3" unitRef="mxn">1639858000</ifrs-full:ProfitLossAttributableToOwnersOfParent>
    <ifrs-full:DepreciationAndAmortisationExpense contextRef="c0" decimals="-3" unitRef="mxn">1175108000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DepreciationAndAmortisationExpense contextRef="c4" decimals="-3" unitRef="mxn">1452271000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DepreciationAndAmortisationExpense contextRef="c5" decimals="-3" unitRef="mxn">1108629000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities contextRef="c0" decimals="-3" unitRef="mxn">979000</ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities contextRef="c4" decimals="-3" unitRef="mxn">12072000</ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities contextRef="c5" decimals="-3" unitRef="mxn">41598000</ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities>
    <ifrs-full:AdjustmentsForProvisions contextRef="c5" decimals="-3" unitRef="mxn">5320000</ifrs-full:AdjustmentsForProvisions>
    <ifrs-full:AdjustmentsForInterestIncome contextRef="c0" decimals="-3" unitRef="mxn">65948000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:AdjustmentsForInterestIncome contextRef="c4" decimals="-3" unitRef="mxn">107826000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:AdjustmentsForInterestIncome contextRef="c5" decimals="-3" unitRef="mxn">145995000</ifrs-full:AdjustmentsForInterestIncome>
    <ifrs-full:AdjustmentsForInterestExpense contextRef="c0" decimals="-3" unitRef="mxn">87445000</ifrs-full:AdjustmentsForInterestExpense>
    <ifrs-full:AdjustmentsForInterestExpense contextRef="c4" decimals="-3" unitRef="mxn">53746000</ifrs-full:AdjustmentsForInterestExpense>
    <ifrs-full:AdjustmentsForInterestExpense contextRef="c5" decimals="-3" unitRef="mxn">55049000</ifrs-full:AdjustmentsForInterestExpense>
    <ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains contextRef="c5" decimals="-3" unitRef="mxn">18030000</ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains>
    <simecb:IncomeTaxAmount contextRef="c0" decimals="-3" unitRef="mxn">4389769000</simecb:IncomeTaxAmount>
    <simecb:IncomeTaxAmount contextRef="c4" decimals="-3" unitRef="mxn">2077844000</simecb:IncomeTaxAmount>
    <simecb:IncomeTaxAmount contextRef="c5" decimals="-3" unitRef="mxn">3276274000</simecb:IncomeTaxAmount>
    <ifrs-full:AdjustmentsForReconcileProfitLoss contextRef="c0" decimals="-3" unitRef="mxn">15033220000</ifrs-full:AdjustmentsForReconcileProfitLoss>
    <ifrs-full:AdjustmentsForReconcileProfitLoss contextRef="c4" decimals="-3" unitRef="mxn">6286190000</ifrs-full:AdjustmentsForReconcileProfitLoss>
    <ifrs-full:AdjustmentsForReconcileProfitLoss contextRef="c5" decimals="-3" unitRef="mxn">2719047000</ifrs-full:AdjustmentsForReconcileProfitLoss>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable contextRef="c0" decimals="-3" unitRef="mxn">-1807289000</ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable contextRef="c4" decimals="-3" unitRef="mxn">-795682000</ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable contextRef="c5" decimals="-3" unitRef="mxn">515726000</ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable>
    <simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables contextRef="c0" decimals="-3" unitRef="mxn">-78941000</simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables>
    <simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables contextRef="c4" decimals="-3" unitRef="mxn">98874000</simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables>
    <simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables contextRef="c5" decimals="-3" unitRef="mxn">-58523000</simecb:AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInInventories contextRef="c0" decimals="-3" unitRef="mxn">-2715001000</ifrs-full:AdjustmentsForDecreaseIncreaseInInventories>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInInventories contextRef="c4" decimals="-3" unitRef="mxn">-777419000</ifrs-full:AdjustmentsForDecreaseIncreaseInInventories>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInInventories contextRef="c5" decimals="-3" unitRef="mxn">1812770000</ifrs-full:AdjustmentsForDecreaseIncreaseInInventories>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables contextRef="c0" decimals="-3" unitRef="mxn">-31192000</ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables contextRef="c4" decimals="-3" unitRef="mxn">-1727200000</ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables contextRef="c5" decimals="-3" unitRef="mxn">-4185306000</ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable contextRef="c0" decimals="-3" unitRef="mxn">836406000</ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable contextRef="c4" decimals="-3" unitRef="mxn">1066393000</ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable contextRef="c5" decimals="-3" unitRef="mxn">-151986000</ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable>
    <simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable contextRef="c0" decimals="-3" unitRef="mxn">-38598000</simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable>
    <simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable contextRef="c4" decimals="-3" unitRef="mxn">-113155000</simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable>
    <simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable contextRef="c5" decimals="-3" unitRef="mxn">-93065000</simecb:AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable>
    <simecb:AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes contextRef="c0" decimals="-3" unitRef="mxn">-2811273000</simecb:AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes>
    <simecb:AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes contextRef="c4" decimals="-3" unitRef="mxn">-404126000</simecb:AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes>
    <simecb:AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes contextRef="c5" decimals="-3" unitRef="mxn">484090000</simecb:AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes>
    <ifrs-full:CashFlowsFromUsedInOperatingActivities contextRef="c0" decimals="-3" unitRef="mxn">8387332000</ifrs-full:CashFlowsFromUsedInOperatingActivities>
    <ifrs-full:CashFlowsFromUsedInOperatingActivities contextRef="c4" decimals="-3" unitRef="mxn">3633875000</ifrs-full:CashFlowsFromUsedInOperatingActivities>
    <ifrs-full:CashFlowsFromUsedInOperatingActivities contextRef="c5" decimals="-3" unitRef="mxn">1042753000</ifrs-full:CashFlowsFromUsedInOperatingActivities>
    <ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities contextRef="c0" decimals="-3" unitRef="mxn">1066422000</ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
    <ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities contextRef="c4" decimals="-3" unitRef="mxn">951205000</ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
    <ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities contextRef="c5" decimals="-3" unitRef="mxn">1271420000</ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
    <simecb:DecreaseIncreaseInOtherNoncurrentAssets contextRef="c0" decimals="-3" unitRef="mxn">9199000</simecb:DecreaseIncreaseInOtherNoncurrentAssets>
    <simecb:DecreaseIncreaseInOtherNoncurrentAssets contextRef="c4" decimals="-3" unitRef="mxn">-10708000</simecb:DecreaseIncreaseInOtherNoncurrentAssets>
    <simecb:DecreaseIncreaseInOtherNoncurrentAssets contextRef="c5" decimals="-3" unitRef="mxn">52293000</simecb:DecreaseIncreaseInOtherNoncurrentAssets>
    <ifrs-full:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities contextRef="c5" decimals="-3" unitRef="mxn">1071032000</ifrs-full:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities>
    <ifrs-full:InterestReceivedClassifiedAsInvestingActivities contextRef="c0" decimals="-3" unitRef="mxn">65948000</ifrs-full:InterestReceivedClassifiedAsInvestingActivities>
    <ifrs-full:InterestReceivedClassifiedAsInvestingActivities contextRef="c4" decimals="-3" unitRef="mxn">107826000</ifrs-full:InterestReceivedClassifiedAsInvestingActivities>
    <ifrs-full:InterestReceivedClassifiedAsInvestingActivities contextRef="c5" decimals="-3" unitRef="mxn">145995000</ifrs-full:InterestReceivedClassifiedAsInvestingActivities>
    <ifrs-full:CashFlowsFromUsedInInvestingActivities contextRef="c0" decimals="-3" unitRef="mxn">-1009673000</ifrs-full:CashFlowsFromUsedInInvestingActivities>
    <ifrs-full:CashFlowsFromUsedInInvestingActivities contextRef="c4" decimals="-3" unitRef="mxn">-832671000</ifrs-full:CashFlowsFromUsedInInvestingActivities>
    <ifrs-full:CashFlowsFromUsedInInvestingActivities contextRef="c5" decimals="-3" unitRef="mxn">-106686000</ifrs-full:CashFlowsFromUsedInInvestingActivities>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c0" decimals="-3" unitRef="mxn">74497000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c4" decimals="-3" unitRef="mxn">41984000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <ifrs-full:PaymentsToAcquireOrRedeemEntitysShares contextRef="c5" decimals="-3" unitRef="mxn">156058000</ifrs-full:PaymentsToAcquireOrRedeemEntitysShares>
    <simecb:DividendPaid contextRef="c4" decimals="-3" unitRef="mxn">-1990000000</simecb:DividendPaid>
    <simecb:InterestExpense1 contextRef="c0" decimals="-3" unitRef="mxn">-87445000</simecb:InterestExpense1>
    <simecb:InterestExpense1 contextRef="c4" decimals="-3" unitRef="mxn">-53746000</simecb:InterestExpense1>
    <simecb:InterestExpense1 contextRef="c5" decimals="-3" unitRef="mxn">-55049000</simecb:InterestExpense1>
    <ifrs-full:CashFlowsFromUsedInFinancingActivities contextRef="c0" decimals="-3" unitRef="mxn">-161942000</ifrs-full:CashFlowsFromUsedInFinancingActivities>
    <ifrs-full:CashFlowsFromUsedInFinancingActivities contextRef="c4" decimals="-3" unitRef="mxn">-2085730000</ifrs-full:CashFlowsFromUsedInFinancingActivities>
    <ifrs-full:CashFlowsFromUsedInFinancingActivities contextRef="c5" decimals="-3" unitRef="mxn">-211107000</ifrs-full:CashFlowsFromUsedInFinancingActivities>
    <ifrs-full:IncreaseDecreaseInCashAndCashEquivalents contextRef="c0" decimals="-3" unitRef="mxn">7215717000</ifrs-full:IncreaseDecreaseInCashAndCashEquivalents>
    <ifrs-full:IncreaseDecreaseInCashAndCashEquivalents contextRef="c4" decimals="-3" unitRef="mxn">715474000</ifrs-full:IncreaseDecreaseInCashAndCashEquivalents>
    <ifrs-full:IncreaseDecreaseInCashAndCashEquivalents contextRef="c5" decimals="-3" unitRef="mxn">724960000</ifrs-full:IncreaseDecreaseInCashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c3" decimals="-3" unitRef="mxn">7727698000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c26" decimals="-3" unitRef="mxn">7446447000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c13" decimals="-3" unitRef="mxn">6987241000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents contextRef="c0" decimals="-3" unitRef="mxn">186777000</ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents>
    <ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents contextRef="c4" decimals="-3" unitRef="mxn">-434223000</ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents>
    <ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents contextRef="c5" decimals="-3" unitRef="mxn">-265754000</ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c2" decimals="-3" unitRef="mxn">15130192000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c3" decimals="-3" unitRef="mxn">7727698000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c26" decimals="-3" unitRef="mxn">7446447000</ifrs-full:CashAndCashEquivalents>
    <simecb:DisclosureOfNatureOfBusinessExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"&gt;&lt;b&gt;1.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Nature
of business&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Grupo
Simec, S.A.B. de C.V. is a&#160;&lt;i&gt;stock exchange corporation&lt;/i&gt;&#160;with&#160;&lt;i&gt;variable equity,&lt;/i&gt;&#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.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shares
of the Company are listed on the Mexican Stock Exchange (BMV) and the Company&#xb4;s American Depositary Receipts are listed
on the New York Stock Exchange (NYSE).&lt;/span&gt;&lt;/p&gt;</simecb:DisclosureOfNatureOfBusinessExplanatory>
    <simecb:StockExchangeTerm contextRef="c0">P99Y</simecb:StockExchangeTerm>
    <ifrs-full:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Significant
events&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
June 11, 2021, a contract was signed for the purchase of fixed assets from Kobelco, for USD $10.0 million, for wire production, located
in Silao Guanajuato. (CHQ Wire Mexico, S.A. de C.V.)&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory>
    <ifrs-full:EquityInterestsOfAcquirer contextRef="c51" decimals="-5" unitRef="usd">10000000</ifrs-full:EquityInterestsOfAcquirer>
    <simecb:DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;3.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Application
of new and amended standards and interpretations and standards not in force yet&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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, 2021.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;International
Financial Reporting Standards, not in force yet.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amendments
are effective as of 2022:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
May 2020, the following amendments were issued:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Reference
to the conceptual framework&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;IFRS
3.- Business Combinations, the amendments correspond only to refer to the conceptual framework.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Onerous
contracts: Cost of fulfilling a contract.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Property,
plant and equipment: Revenues from the use previously foreseen&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Also
in May 2020, annual improvements to IFRS Standards 2018-2020 were issued, effective January 1, 2022.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;IFRS
1 First-time Adoption of International Financial Reporting Standards&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Purpose
of improvement:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Some
options are established for the application of the Standards to Subsidiaries as a first-time adopter of IFRS&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;IFRS
9 Financial Instruments.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Purpose
of improvement:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amendments
applicable as of 2023:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
February 2021, the following amendments were issued:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;IAS
1.- Presentation of financial statements, the modification is that an entity must disclose its material information on accounting
policies instead of its significant accounting policies.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;IAS
8.- Accounting policies, changes in accounting estimates and errors, this standard is modified to clarify how entities must distinguish
between changes in accounting policies and changes in accounting estimates.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
May 2021, the IASB issued an amendment to IAS 12.- Income Tax, which clarifies the accounting for deferred tax on transactions
that, at the time of the transaction, give rise to equal taxable temporary differences and deductibles. In specific circumstances,
entities are exempt from recognizing deferred taxes when they recognize assets or liabilities for the first time. The amendments
clarify that the exemption does not apply to transactions for which entities recognize both an asset and a liability and that
give rise to equal taxable and deductible temporary differences. This may be the case for transactions such as leases and decommissioning,
restoration and similar obligations. Entities are required to recognize deferred taxes on such transactions.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;This
Standard modifies IFRS 1.- Adoption for the first time of the International Financial Reporting Standards, to establish that deferred
taxes related to leases and dismantling, restoration and similar obligations are recognized by those who adopt for the first time
on the date of transition to International Financial Reporting Standards, despite the exemption established in IAS 12.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At
the date of issuance of our consolidated financial statements, these new standards have not had any effect on our financial information.&lt;/span&gt;&lt;/p&gt;</simecb:DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory>
    <ifrs-full:BorrowingsInterestRate contextRef="c2" decimals="2" unitRef="pure">0.10</ifrs-full:BorrowingsInterestRate>
    <ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;4.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Basis
of preparation and presentation of the consolidated financial statements&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Consolidation
basis &lt;/i&gt;&lt;/b&gt;&#x2013; 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 statements of comprehensive income 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#x2019;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2021, and 2020, the subsidiaries of Grupo Simec, S.A.B. de C.V. included in the consolidation are the following:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Percentage of equity owned&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: bottom; font-weight: bold; text-align: left"/&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
    &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: bottom; font-weight: bold; text-align: left"&gt;Subsidiaries established in Mexico:&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Compa&#xf1;&#xed;a Sider&#xfa;rgica de Guadalajara, S.A. de C.V.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Arrendadora Simec, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Simec International, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Compa&#xf1;&#xed;a Sider&#xfa;rgica del Pacifico, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Coordinadora de Servicios Sider&#xfa;rgicos de Calidad, S.A. de C.V. (8)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Industrias del Acero y del Alambre, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Procesadora Mexicali, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Servicios Simec, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Sistemas de Transporte de Baja California, S.A.&#160;de&#160;C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Operadora de Servicios Sider&#xfa;rgicos de Tlaxcala, S.A.&#160;de C.V. (8)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Operadora de Metales, S.A. de C.V. (8)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Administradora de Servicios Sider&#xfa;rgicos de Tlaxcala, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;CSG Comercial, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.95&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.95&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Operadora de Servicios de la Industria Sider&#xfa;rgica ICH, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Corporaci&#xf3;n Aceros DM, S.A. de C.V. and subsidiaries&#160;(1)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Acero Transportes San, S.A. de C.V. (1)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Simec Acero, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Corporaci&#xf3;n ASL, S. A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Simec International 6, S.A. de C.V. (8)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Simec International 7, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Simec International 9, S.A.P.I. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Corporativos G&amp;amp;DL, S.A. de C.V. (8)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Orge, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Sider&#xfa;rgica del Occidente y Pacifico, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;RRLC, S.A.P.I. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;95.10&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;95.10&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Grupo Chant, S.A.P.I. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;97.61&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;97.61&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Aceros Especiales Simec Tlaxcala, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Gases Industriales de Tlaxcala, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;GSIM de Occidente S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Fundiciones de Acero Estructural, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Sider&#xfa;rgicos Noroeste, S.A. de C.V. (9)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Simec Sider&#xfa;rgico, S.A. de C.V. (2)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"&gt;Subsidiaries established in foreign countries:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;SimRep Corporation and Subsidiaries (3) (4) (5)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.41&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.41&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Pacific Steel, Inc. (4)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Pacific Steel Projects, Inc. (4)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Simec Steel, Inc. (4)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Simec USA, Corp. (4)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Undershaft Investments, NV. (6)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;GV do Brasil Industria e Comercio de A&#xe7;o LTDA (7)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Companhia Siderurgica do Espiritu Santo S.A. (2) (7)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Companies
located in San Luis Potosi. For purposes of this report constitute the &#x201c;Grupo San&#x201d;.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
     &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Company
incorporated in 2018&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
     &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;ICH
owns 0.59% of the shares in this company at December 31, 2020.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Companies
established in the United States of America, except a subsidiary of SimRep which is established in Canada.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;
     &lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
     &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(5)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 &#x201c;Republic&#x201d;.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
     &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(6)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Company
established in Cura&#xe7;ao.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
     &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(7)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Companies
established in Brazil.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
     &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(8)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Companies
that have lost the entire capital stock, except Operadora de Metales, S.A. de C.V. and Corporativos G&amp;amp;DL, S.A. de C.V. which only
have lost 2/3 of their capital stock.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
     &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(9)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Company
incorporated in 2017.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Summary
of the main accounting policies&lt;/b&gt; &#x2013;The preparation of the consolidated financial statements requires the company&#x2019;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&#x2019;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:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;a.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Conversion
of foreign subsidiaries financial statements &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; 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, &lt;i&gt;The Effects of Changes in Foreign Exchange Rates&lt;/i&gt;. 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
exchange rates at the balance sheet date, to all assets, liabilities and stockholder&#xb4;s equity.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
historical exchange rate at revenues, costs and expenses.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Relevant
exchange rates used in the conversion of the financial statements of foreign subsidiaries were as follows (Mexican pesos per one
U.S. dollar):&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: -0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 88%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Current exchange rate as of December 31, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;20.52&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Current exchange rate as of December 31, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;19.95&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Average exchange rate for the year ended December 31, 2021 (*)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;20.28&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Average exchange rate for the year ended December 31, 2020 (*)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;21.49&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Current exchange rate as of May 17, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;20.14&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(*)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Average
exchange rate used to translate revenues, costs and expenses of the companies mentioned above.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;b.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Business
combinations &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At
the date of acquisition, the identifiable assets acquired and the liabilities assumed are recognized at their fair value, except:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Deferred
tax assets or liabilities and liabilities or assets related to employee benefit arrangements, which are recognized and measured in accordance
with IAS 12, &lt;i&gt;Income Taxes,&lt;/i&gt; and IAS 19, &lt;i&gt;Employee Benefits,&lt;/i&gt; respectively.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Assets
(or disposal groups) 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; are measured in accordance with that Standard.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Any
excess of the cost of acquisition for the Group&#x2019;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&#x2019;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 &#x2018;measurement period&#x2019; (which cannot exceed one year from the acquisition
date). All other subsequent adjustments are recognized in profit or loss.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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, &lt;i&gt;Provisions, Contingent Liabilities and Contingent Assets&lt;/i&gt;, as appropriate, with the corresponding
gain or loss being recognized in profit or loss.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;When
a business combination is achieved in stages, the Company&#x2019;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;c.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Cash
and cash equivalents and temporary investments &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;d.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Allowances
for doubtful accounts&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &#x2013;&lt;/i&gt; 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, &#x201c;Financial instruments&#x201d;.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;e.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Inventories
and cost of sales &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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).&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 1,304 million Mexican pesos (average of USD$ 465.5/MT) on hand at December 31, 2021 and 136,541 MT
of coke inventory valued at 953 million Mexican pesos (average of USD$ 350/MT) on hand at December 31, 2020 that is classified
as long-term in the accompanying Consolidated Statements of Financial Position.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;f.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Property&lt;/i&gt;,
&lt;i&gt;plant and equipment &#x2013;&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. Cost includes all expenses related to acquisition and installation and, for qualifying assets, borrowing costs (interest) capitalized
in accordance with the Company&#x2019;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
initial estimated useful lives of the Company&#x2019;s main assets are as follows:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Buildings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;10 to 65&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Machinery and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;5 to 40&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left"&gt;Transportation equipment&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; text-align: center"&gt;4&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Furniture, chattels and computer equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;3 to 10&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;g.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Leases
&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013; &lt;/i&gt;IFRS 16 &#x201c;Leases&#x201d;. 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;h.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Costs
for loans&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &#x2013;&lt;/i&gt; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;All
other costs for loans are recognized in profit or loss in the period in which they are incurred.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;i.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Intangible
assets &#x2013; &lt;/i&gt;&lt;/b&gt;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Expenditure
on research activities is recognized as an expense in the period in which it is incurred.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
technical feasibility of completing the intangible asset so that it will be available for use or sale;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
intention to complete the intangible asset and use or sell it;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
ability to use or sell the intangible asset;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;How
the intangible asset will generate probable future economic benefits;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset;
and&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
ability to measure reliably the expenditure attributable to the intangible asset during its development.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;j.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Goodwill
&#x2013; &lt;/i&gt;&lt;/b&gt;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&#x2019;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;k.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Impairment
of tangible and intangible assets other than goodwill &#x2013; &lt;/i&gt;&lt;/b&gt;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&#xb4;s carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its
recoverable amount.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;l.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Provisions
&lt;/i&gt;&lt;/b&gt;&#x2013; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#xb4;s carrying amount is the present value of those cash flows.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;m.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Employee
benefits &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Liabilities
for employee benefits recognized in the consolidated statement of financial position represent the present value of the defined
benefit obligation.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;n.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Earnings
per share &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;o.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Income
taxes&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &#x2013; &lt;/i&gt;Income taxes represents the sum of the tax currently payable and deferred taxes.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Current
tax&lt;/i&gt;&lt;/b&gt; &#x2013; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Deferred
                                                                                                                                                                 tax&lt;/i&gt;&lt;/b&gt; &#x2013; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company follows the practice of recognizing the benefit from the amortization of acquired or generated tax losses in current earnings
that are amortized.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Current
and deferred tax for the period&lt;/i&gt;&lt;/b&gt; &#x2013; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Interests
on recoverable tax balances&lt;/i&gt;&lt;/b&gt; &#x2013; Interest on recoverable tax balances are presented in the consolidated statements of comprehensive
income as interest income.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;p.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Foreign
currencies &#x2013; &lt;/i&gt;&lt;/b&gt;In preparing the financial statements of each individual group entity, transactions in currencies other than
the entity&#x2019;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Exchange
differences are recognized in profit or loss in the period in which they arise except for:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Exchange
differences on foreign currency borrowings relating to assets under construction for future productive use,  which are included in
the cost of those assets and are recorded as an adjustment to interest costs on those foreign currency borrowings;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Exchange
differences on transactions entered into in order to hedge certain foreign currency risks; and&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;q.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Financial
instruments &#x2013; &lt;/i&gt;&lt;/b&gt;Financial assets and financial liabilities are recognized when a group entity becomes a part to the contractual
provisions of the instrument.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;r.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Financial
assets &#x2013; &lt;/i&gt;&lt;/b&gt;Financial assets are classified into the following specified categories: &#x201c;financial assets at fair value
through profit or loss&#x201d;, &#x201c;held-to-maturity investments&#x201d;, &#x201c;available-for-sale financial assets&#x201d; and &#x201c;loans
and receivables&#x201d;. 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. 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company does not have financial assets classified as &#x201c;available-for-sale financial assets&#x201d;.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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,  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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Objective
evidence of impairment could include:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Significant
financial difficulty of the issuer or counterparty;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Breach
of contract, such as a default or delinquency in interest or principal payments;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;It
becoming probable that the borrower will enter bankruptcy or financial re-organization; or&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
disappearance of an active market for that financial asset because of financial difficulties.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#x2019;s past experience of collecting payments, as well as observable changes in national or local economic
conditions that correlate with default on receivables.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
financial assets carried at amortized cost, the amount of the impairment loss recognized is the difference between the asset&#x2019;s
carrying amount and the present value of estimated future cash flows, discounted at the financial asset&#x2019;s original effective
interest rate.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 &#x200b;&#x200b;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;s.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Financial
liabilities &#x2013; &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 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 &#x201c;at fair value through profit or loss&#x201d; or &#x201c;other
financial liabilities&#x201d;.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A
financial liability is classified as held for trading if:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;It
has been acquired principally for the purpose of repurchasing it in the near term;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;It
is a derivative that has not been designated as a hedging instrument and fulfils the condition to be effective.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Such
designation eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#x2019;s documented risk management or investment strategy, and information
about the grouping is provided internally on that basis; or&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;It
forms part of a contract containing one or more embedded derivatives, and IAS 39, &lt;i&gt;Financial Instruments: Recognition and Measurement,
&lt;/i&gt;permits the entire combined contract (asset or liability) to be designated as at fair value through profit or loss.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 &#x2018;other gains and losses&#x2019; line item in the consolidated statement of comprehensive income.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company derecognizes financial liabilities when, and only when, the Company&#x2019;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;t.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Derivative
financial instruments &#x2013; &lt;/i&gt;&lt;/b&gt;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#x2019;s operating cost.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 &lt;i&gt;fair value of derivative financial instruments, &lt;/i&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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%.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;u.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Revenue
from contracts with customers&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &#x2013;&lt;/i&gt; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contract
assets&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accounts
receivable&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An
account receivable represents the company&#x2019;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contract
liabilities&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;v.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Financial
information by operating segment &#x2013; &lt;/i&gt;&lt;/b&gt;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;w.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Environmental
liabilities &#x2013; &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 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&#x2019;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;x.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Cost
of sales and expenses by function &#x2013; &lt;/i&gt;&lt;/b&gt;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory>
    <simecb:ScheduleOfSubsidiariesTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Percentage of equity owned&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: bottom; font-weight: bold; text-align: left"/&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
    &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: bottom; font-weight: bold; text-align: left"&gt;Subsidiaries established in Mexico:&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Compa&#xf1;&#xed;a Sider&#xfa;rgica de Guadalajara, S.A. de C.V.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Arrendadora Simec, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Simec International, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Compa&#xf1;&#xed;a Sider&#xfa;rgica del Pacifico, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Coordinadora de Servicios Sider&#xfa;rgicos de Calidad, S.A. de C.V. (8)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Industrias del Acero y del Alambre, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Procesadora Mexicali, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Servicios Simec, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Sistemas de Transporte de Baja California, S.A.&#160;de&#160;C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Operadora de Servicios Sider&#xfa;rgicos de Tlaxcala, S.A.&#160;de C.V. (8)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Operadora de Metales, S.A. de C.V. (8)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Administradora de Servicios Sider&#xfa;rgicos de Tlaxcala, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;CSG Comercial, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.95&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.95&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Operadora de Servicios de la Industria Sider&#xfa;rgica ICH, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Corporaci&#xf3;n Aceros DM, S.A. de C.V. and subsidiaries&#160;(1)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Acero Transportes San, S.A. de C.V. (1)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Simec Acero, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Corporaci&#xf3;n ASL, S. A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Simec International 6, S.A. de C.V. (8)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Simec International 7, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Simec International 9, S.A.P.I. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Corporativos G&amp;amp;DL, S.A. de C.V. (8)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Orge, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.99&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Sider&#xfa;rgica del Occidente y Pacifico, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;RRLC, S.A.P.I. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;95.10&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;95.10&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Grupo Chant, S.A.P.I. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;97.61&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;97.61&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Aceros Especiales Simec Tlaxcala, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Gases Industriales de Tlaxcala, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;GSIM de Occidente S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Fundiciones de Acero Estructural, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Sider&#xfa;rgicos Noroeste, S.A. de C.V. (9)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Simec Sider&#xfa;rgico, S.A. de C.V. (2)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"&gt;Subsidiaries established in foreign countries:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;SimRep Corporation and Subsidiaries (3) (4) (5)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.41&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99.41&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Pacific Steel, Inc. (4)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Pacific Steel Projects, Inc. (4)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Simec Steel, Inc. (4)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Simec USA, Corp. (4)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Undershaft Investments, NV. (6)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;GV do Brasil Industria e Comercio de A&#xe7;o LTDA (7)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Companhia Siderurgica do Espiritu Santo S.A. (2) (7)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;</simecb:ScheduleOfSubsidiariesTableTextBlock>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c55" decimals="4" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c56" decimals="4" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c57" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c58" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c59" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c60" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c61" decimals="4" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c62" decimals="4" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c63" decimals="4" id="ix_0_fact" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c64" decimals="4" id="ix_1_fact" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c65" decimals="4" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c66" decimals="4" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c67" decimals="4" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c68" decimals="4" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c69" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c70" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c71" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c72" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c73" decimals="4" id="ix_2_fact" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c74" decimals="4" id="ix_3_fact" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c75" decimals="4" id="ix_4_fact" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c76" decimals="4" id="ix_5_fact" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c77" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c78" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c79" decimals="4" unitRef="pure">0.9995</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c80" decimals="4" unitRef="pure">0.9995</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c81" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c82" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c83"
      decimals="4"
      id="ix_28_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c84"
      decimals="4"
      id="ix_29_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c85"
      decimals="4"
      id="ix_30_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c86"
      decimals="4"
      id="ix_31_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c87" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c88" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c89" decimals="4" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c90" decimals="4" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c91" decimals="4" id="ix_6_fact" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c92" decimals="4" id="ix_7_fact" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c93" decimals="4" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c94" decimals="4" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c95" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c96" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c97" decimals="4" id="ix_8_fact" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c98" decimals="4" id="ix_9_fact" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c99" decimals="4" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c100" decimals="4" unitRef="pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c101" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c102" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c103" decimals="4" unitRef="pure">0.951</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c104" decimals="4" unitRef="pure">0.951</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c105" decimals="4" unitRef="pure">0.9761</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c106" decimals="4" unitRef="pure">0.9761</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c107" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c108" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c109" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c110" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c111" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c112" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c113" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c114" decimals="4" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c115"
      decimals="4"
      id="ix_26_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c116"
      decimals="4"
      id="ix_27_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c117"
      decimals="4"
      id="ix_10_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c118"
      decimals="4"
      id="ix_11_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c119"
      decimals="4"
      id="ix_16_fact"
      unitRef="pure">0.9941</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c120"
      decimals="4"
      id="ix_17_fact"
      unitRef="pure">0.9941</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c121"
      decimals="4"
      id="ix_18_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c122"
      decimals="4"
      id="ix_19_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c123"
      decimals="4"
      id="ix_20_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c124"
      decimals="4"
      id="ix_21_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c125"
      decimals="4"
      id="ix_22_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c126"
      decimals="4"
      id="ix_23_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c127"
      decimals="4"
      id="ix_24_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c128"
      decimals="4"
      id="ix_25_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c129"
      decimals="4"
      id="ix_32_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c130"
      decimals="4"
      id="ix_33_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c131"
      decimals="4"
      id="ix_14_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c132"
      decimals="4"
      id="ix_15_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c133"
      decimals="4"
      id="ix_12_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c134"
      decimals="4"
      id="ix_13_fact"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="c52" decimals="4" unitRef="pure">0.0059</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <simecb:DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;a.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Conversion
of foreign subsidiaries financial statements &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; The functional and reporting currency of the Company is the Mexican
peso ($). The financial statements of foreign subsidiaries were translated to Mexican pesos in accordance with International Accounting
Standard (IAS) 21, &lt;i&gt;The Effects of Changes in Foreign Exchange Rates&lt;/i&gt;. Under this standard, the first step to convert financial
information from operations abroad is the determination of the functional currency. The functional currency is the currency of the primary
economic environment of the foreign operation or, if different, the currency that mainly impacts its cash flows.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
U.S. dollar (US Dollar or USD$) 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:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
exchange rates at the balance sheet date, to all assets, liabilities and stockholder&#xb4;s equity.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
historical exchange rate at revenues, costs and expenses.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Relevant
exchange rates used in the conversion of the financial statements of foreign subsidiaries were as follows (Mexican pesos per one
U.S. dollar):&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: -0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 88%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Current exchange rate as of December 31, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;20.52&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Current exchange rate as of December 31, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;19.95&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Average exchange rate for the year ended December 31, 2021 (*)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;20.28&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Average exchange rate for the year ended December 31, 2020 (*)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;21.49&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Current exchange rate as of May 17, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;20.14&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(*)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Average
exchange rate used to translate revenues, costs and expenses of the companies mentioned above.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</simecb:DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory>
    <ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 88%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Current exchange rate as of December 31, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%; text-align: right"&gt;20.52&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Current exchange rate as of December 31, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;19.95&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Average exchange rate for the year ended December 31, 2021 (*)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;20.28&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Average exchange rate for the year ended December 31, 2020 (*)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;21.49&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Current exchange rate as of May 17, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;20.14&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;</ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory>
    <ifrs-full:ClosingForeignExchangeRate contextRef="c2" decimals="2" unitRef="pure">20.52</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:ClosingForeignExchangeRate contextRef="c3" decimals="2" unitRef="pure">19.95</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:AverageForeignExchangeRate contextRef="c0" decimals="2" id="ix_34_fact" unitRef="pure">20.28</ifrs-full:AverageForeignExchangeRate>
    <ifrs-full:AverageForeignExchangeRate contextRef="c4" decimals="2" id="ix_35_fact" unitRef="pure">21.49</ifrs-full:AverageForeignExchangeRate>
    <ifrs-full:ClosingForeignExchangeRate contextRef="c135" decimals="2" unitRef="pure">20.14</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;b.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Business
combinations &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At
the date of acquisition, the identifiable assets acquired and the liabilities assumed are recognized at their fair value, except:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Deferred
tax assets or liabilities and liabilities or assets related to employee benefit arrangements, which are recognized and measured in accordance
with IAS 12, &lt;i&gt;Income Taxes,&lt;/i&gt; and IAS 19, &lt;i&gt;Employee Benefits,&lt;/i&gt; respectively.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Assets
(or disposal groups) 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; are measured in accordance with that Standard.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Any
excess of the cost of acquisition for the Group&#x2019;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&#x2019;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 &#x2018;measurement period&#x2019; (which cannot exceed one year from the acquisition
date). All other subsequent adjustments are recognized in profit or loss.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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, &lt;i&gt;Provisions, Contingent Liabilities and Contingent Assets&lt;/i&gt;, as appropriate, with the corresponding
gain or loss being recognized in profit or loss.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;When
a business combination is achieved in stages, the Company&#x2019;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;c.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Cash
and cash equivalents and temporary investments &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;d.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Allowances
for doubtful accounts&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &#x2013;&lt;/i&gt; 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, &#x201c;Financial instruments&#x201d;.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;e.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Inventories
and cost of sales &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;c.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Cash
and cash equivalents and temporary investments &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents>
    <simecb:DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;d.&lt;/b&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Allowances
for doubtful accounts&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &#x2013;&lt;/i&gt; 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, &#x201c;Financial instruments&#x201d;.&lt;/span&gt;</simecb:DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;e.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Inventories
and cost of sales &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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).&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 1,304 million Mexican pesos (average of USD$ 465.5/MT) on hand at December 31, 2021 and 136,541 MT
of coke inventory valued at 953 million Mexican pesos (average of USD$ 350/MT) on hand at December 31, 2020 that is classified
as long-term in the accompanying Consolidated Statements of Financial Position.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories>
    <simecb:CokeInventory contextRef="c3" decimals="0" unitRef="Tons">136541</simecb:CokeInventory>
    <simecb:CokeInventoryValue contextRef="c26" decimals="-6" unitRef="mxn">1304000000</simecb:CokeInventoryValue>
    <simecb:AveragePriceOfCokePerMetricTons contextRef="c26" decimals="1" unitRef="usd">465.5</simecb:AveragePriceOfCokePerMetricTons>
    <simecb:CokeInventory contextRef="c26" decimals="0" unitRef="Tons">136541</simecb:CokeInventory>
    <simecb:CokeInventoryValue contextRef="c3" decimals="-6" unitRef="mxn">953000000</simecb:CokeInventoryValue>
    <simecb:AveragePriceOfCokePerMetricTons contextRef="c3" decimals="0" unitRef="usd">350</simecb:AveragePriceOfCokePerMetricTons>
    <ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;f.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Property&lt;/i&gt;,
&lt;i&gt;plant and equipment &#x2013;&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. Cost includes all expenses related to acquisition and installation and, for qualifying assets, borrowing costs (interest) capitalized
in accordance with the Company&#x2019;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
initial estimated useful lives of the Company&#x2019;s main assets are as follows:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Buildings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;10 to 65&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Machinery and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;5 to 40&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left"&gt;Transportation equipment&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; text-align: center"&gt;4&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Furniture, chattels and computer equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;3 to 10&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Buildings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;10 to 65&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Machinery and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;5 to 40&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left"&gt;Transportation equipment&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; text-align: center"&gt;4&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Furniture, chattels and computer equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;3 to 10&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</simecb:DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory>
    <simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment contextRef="c136">P10Y</simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment>
    <simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment contextRef="c137">P65Y</simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment>
    <simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment contextRef="c138">P5Y</simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment>
    <simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment contextRef="c139">P40Y</simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment>
    <simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment contextRef="c140">P4Y</simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment>
    <simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment contextRef="c141">P3Y</simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment>
    <simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment contextRef="c142">P10Y</simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment>
    <ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;g.&lt;/b&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Leases
&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013; &lt;/i&gt;IFRS 16 &#x201c;Leases&#x201d;. 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.&lt;/span&gt;</ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;h.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Costs
for loans&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &#x2013;&lt;/i&gt; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;All
other costs for loans are recognized in profit or loss in the period in which they are incurred.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;i.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Intangible
assets &#x2013; &lt;/i&gt;&lt;/b&gt;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Expenditure
on research activities is recognized as an expense in the period in which it is incurred.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
technical feasibility of completing the intangible asset so that it will be available for use or sale;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
intention to complete the intangible asset and use or sell it;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
ability to use or sell the intangible asset;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;How
the intangible asset will generate probable future economic benefits;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset;
and&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
ability to measure reliably the expenditure attributable to the intangible asset during its development.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;j.&lt;/b&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Goodwill
&#x2013; &lt;/i&gt;&lt;/b&gt;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&#x2019;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.&lt;/span&gt;</ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;k.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Impairment
of tangible and intangible assets other than goodwill &#x2013; &lt;/i&gt;&lt;/b&gt;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&#xb4;s carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its
recoverable amount.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;l.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Provisions
&lt;/i&gt;&lt;/b&gt;&#x2013; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#xb4;s carrying amount is the present value of those cash flows.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;m.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Employee
benefits &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Liabilities
for employee benefits recognized in the consolidated statement of financial position represent the present value of the defined
benefit obligation.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;n.&lt;/b&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Earnings
per share &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; 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.&lt;/span&gt;</ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;o.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Income
taxes&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &#x2013; &lt;/i&gt;Income taxes represents the sum of the tax currently payable and deferred taxes.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Current
tax&lt;/i&gt;&lt;/b&gt; &#x2013; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Deferred
                                                                                                                                                                 tax&lt;/i&gt;&lt;/b&gt; &#x2013; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company follows the practice of recognizing the benefit from the amortization of acquired or generated tax losses in current earnings
that are amortized.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Current
and deferred tax for the period&lt;/i&gt;&lt;/b&gt; &#x2013; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Interests
on recoverable tax balances&lt;/i&gt;&lt;/b&gt; &#x2013; Interest on recoverable tax balances are presented in the consolidated statements of comprehensive
income as interest income.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;p.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Foreign
currencies &#x2013; &lt;/i&gt;&lt;/b&gt;In preparing the financial statements of each individual group entity, transactions in currencies other than
the entity&#x2019;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Exchange
differences are recognized in profit or loss in the period in which they arise except for:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Exchange
differences on foreign currency borrowings relating to assets under construction for future productive use,  which are included in
the cost of those assets and are recorded as an adjustment to interest costs on those foreign currency borrowings;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Exchange
differences on transactions entered into in order to hedge certain foreign currency risks; and&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;q.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Financial
instruments &#x2013; &lt;/i&gt;&lt;/b&gt;Financial assets and financial liabilities are recognized when a group entity becomes a part to the contractual
provisions of the instrument.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;r.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Financial
assets &#x2013; &lt;/i&gt;&lt;/b&gt;Financial assets are classified into the following specified categories: &#x201c;financial assets at fair value
through profit or loss&#x201d;, &#x201c;held-to-maturity investments&#x201d;, &#x201c;available-for-sale financial assets&#x201d; and &#x201c;loans
and receivables&#x201d;. 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. 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company does not have financial assets classified as &#x201c;available-for-sale financial assets&#x201d;.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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,  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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Objective
evidence of impairment could include:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Significant
financial difficulty of the issuer or counterparty;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Breach
of contract, such as a default or delinquency in interest or principal payments;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;It
becoming probable that the borrower will enter bankruptcy or financial re-organization; or&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
disappearance of an active market for that financial asset because of financial difficulties.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#x2019;s past experience of collecting payments, as well as observable changes in national or local economic
conditions that correlate with default on receivables.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
financial assets carried at amortized cost, the amount of the impairment loss recognized is the difference between the asset&#x2019;s
carrying amount and the present value of estimated future cash flows, discounted at the financial asset&#x2019;s original effective
interest rate.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 &#x200b;&#x200b;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;s.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Financial
liabilities &#x2013; &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 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 &#x201c;at fair value through profit or loss&#x201d; or &#x201c;other
financial liabilities&#x201d;.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A
financial liability is classified as held for trading if:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;It
has been acquired principally for the purpose of repurchasing it in the near term;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;It
is a derivative that has not been designated as a hedging instrument and fulfils the condition to be effective.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Such
designation eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#x2019;s documented risk management or investment strategy, and information
about the grouping is provided internally on that basis; or&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;It
forms part of a contract containing one or more embedded derivatives, and IAS 39, &lt;i&gt;Financial Instruments: Recognition and Measurement,
&lt;/i&gt;permits the entire combined contract (asset or liability) to be designated as at fair value through profit or loss.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 &#x2018;other gains and losses&#x2019; line item in the consolidated statement of comprehensive income.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company derecognizes financial liabilities when, and only when, the Company&#x2019;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;t.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Derivative
financial instruments &#x2013; &lt;/i&gt;&lt;/b&gt;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#x2019;s operating cost.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 &lt;i&gt;fair value of derivative financial instruments, &lt;/i&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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%.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory>
    <simecb:PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument contextRef="c53" decimals="2" unitRef="pure">0.80</simecb:PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument>
    <simecb:PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument contextRef="c54" decimals="2" unitRef="pure">1.25</simecb:PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument>
    <ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;u.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Revenue
from contracts with customers&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &#x2013;&lt;/i&gt; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contract
assets&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accounts
receivable&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An
account receivable represents the company&#x2019;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contract
liabilities&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue>
    <ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;v.&lt;/b&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Financial
information by operating segment &#x2013; &lt;/i&gt;&lt;/b&gt;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.&lt;/span&gt;</ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory>
    <simecb:DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;w.&lt;/b&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Environmental
liabilities &#x2013; &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 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&#x2019;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.&lt;/span&gt;</simecb:DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock>
    <ifrs-full:DisclosureOfCostOfSalesExplanatory contextRef="c0">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;x.&lt;/b&gt;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Cost
of sales and expenses by function &#x2013; &lt;/i&gt;&lt;/b&gt;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.&lt;/span&gt;</ifrs-full:DisclosureOfCostOfSalesExplanatory>
    <simecb:DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;5.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Critical
accounting judgments and key sources of estimates&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
the application of the Company&#x2019;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal"&gt;a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Critical
accounting judgments&lt;/i&gt; &lt;span style="font-weight: normal"&gt;&#x2013; 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&#x2019;s accounting
policies and that have the most significant effect on the amounts recognized in the financial statements:&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Functional
currency&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &#x2013;&lt;/i&gt; The Company&#x2019;s management has evaluated all the indicators that in its opinion are relevant and
has concluded that the Company&#x2019;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal"&gt;b.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Key
information for estimates &lt;span style="font-weight: normal"&gt;&#x2013;&lt;/span&gt;&lt;/i&gt;&lt;span style="font-weight: normal"&gt; 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.&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Allowance
for doubtful accounts&lt;/i&gt;&lt;/b&gt; &#x2013; 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, 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Net
realizable value of inventory &lt;/i&gt;&lt;/b&gt;&#x2013; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Impairment
of long-lived assets in use&lt;/i&gt;&lt;/b&gt; &#x2013; 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).&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Estimating
useful lives and residual values of property, plant and equipment&lt;/i&gt;&lt;/b&gt; &#x2013; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Impairment
of goodwill &#x2013;&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 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Employee
                                                                                                                                                                 Benefits &lt;/i&gt; &lt;/b&gt;&#x2013; 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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A
change in the economic, employment and fiscal conditions could modify the estimates.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Contingencies
                                         &#x2013;&lt;/i&gt;&lt;/b&gt; 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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Deferred
                                         income tax assets &#x2013; &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 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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Valuation
                                         of financial instruments &#x2013; &lt;/i&gt;&lt;/b&gt;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. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;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, 2021 and 2020 the Company has no derivative financial instruments.&lt;/span&gt;&lt;/p&gt;</simecb:DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory>
    <ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;6.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Cash
and cash equivalents and other investments&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cash
and cash equivalents are as follows:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;December&#160;31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Cash&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,065,311&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;6,971,175&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Cash equivalents (1)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;13,064,881&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;756,523&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;15,130,192&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7,727,698&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;December&#160;31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Cash&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,065,311&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;6,971,175&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Cash equivalents (1)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;13,064,881&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;756,523&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;15,130,192&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7,727,698&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;</simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory>
    <ifrs-full:OtherCashAndCashEquivalents contextRef="c2" decimals="-3" unitRef="mxn">2065311000</ifrs-full:OtherCashAndCashEquivalents>
    <ifrs-full:OtherCashAndCashEquivalents contextRef="c3" decimals="-3" unitRef="mxn">6971175000</ifrs-full:OtherCashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition contextRef="c2" decimals="-3" id="ix_36_fact" unitRef="mxn">13064881000</ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition>
    <ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition contextRef="c3" decimals="-3" id="ix_37_fact" unitRef="mxn">756523000</ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition>
    <ifrs-full:CashEquivalents contextRef="c2" decimals="-3" unitRef="mxn">15130192000</ifrs-full:CashEquivalents>
    <ifrs-full:CashEquivalents contextRef="c3" decimals="-3" unitRef="mxn">7727698000</ifrs-full:CashEquivalents>
    <ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;7.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Trade
receivables &#x2013; Net&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Credit
limits and credit scores of customers are reviewed twice a year. On December 31, 2021 and 2020 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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Age
of net receivables that are past due were as follows:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;At December&#160;31,&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;30 - 60 days&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;355,633&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;164,646&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;61 - 90 days&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;62,387&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;22,288&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;91 + days&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;93,504&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;245,420&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;511,524&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;432,354&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the years ended December 31, 2021 and 2020, the movement in the allowance for doubtful accounts was as follows:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left"&gt;Balance at beginning of year&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;233,355&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;237,098&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Provisions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;22,247&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Cancellation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(415&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Account recoveries&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,708&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,333&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Translations effects&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(28,325&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,995&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;Balance at end of year&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;224,569&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;233,355&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company 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. 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.&lt;/span&gt;&lt;/p&gt;</ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory>
    <simecb:TradeReceviablesPercentage contextRef="c0" decimals="2" unitRef="pure">0.05</simecb:TradeReceviablesPercentage>
    <simecb:TradeReceviablesPercentage contextRef="c4" decimals="2" unitRef="pure">0.05</simecb:TradeReceviablesPercentage>
    <simecb:ScheduleOfAgeOfReceivablesPastDueTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;At December&#160;31,&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;30 - 60 days&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;355,633&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;164,646&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;61 - 90 days&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;62,387&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;22,288&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;91 + days&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;93,504&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;245,420&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;511,524&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;432,354&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</simecb:ScheduleOfAgeOfReceivablesPastDueTableTextBlock>
    <ifrs-full:FinancialAssets contextRef="c143" decimals="-3" unitRef="mxn">355633000</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssets contextRef="c144" decimals="-3" unitRef="mxn">164646000</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssets contextRef="c145" decimals="-3" unitRef="mxn">62387000</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssets contextRef="c146" decimals="-3" unitRef="mxn">22288000</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssets contextRef="c147" decimals="-3" unitRef="mxn">93504000</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssets contextRef="c148" decimals="-3" unitRef="mxn">245420000</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssets contextRef="c2" decimals="-3" unitRef="mxn">511524000</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssets contextRef="c3" decimals="-3" unitRef="mxn">432354000</ifrs-full:FinancialAssets>
    <simecb:DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left"&gt;Balance at beginning of year&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;233,355&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;237,098&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Provisions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;22,247&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Cancellation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(415&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Account recoveries&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,708&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,333&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Translations effects&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(28,325&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,995&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;Balance at end of year&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;224,569&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;233,355&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</simecb:DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory>
    <ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets contextRef="c3" decimals="-3" unitRef="mxn">233355000</ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets contextRef="c26" decimals="-3" unitRef="mxn">237098000</ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets contextRef="c0" decimals="-3" unitRef="mxn">22247000</ifrs-full:IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets>
    <simecb:IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets contextRef="c4" decimals="-3" unitRef="mxn">-415000</simecb:IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets>
    <ifrs-full:ReversalAllowanceAccountForCreditLossesOfFinancialAssets contextRef="c0" decimals="-3" unitRef="mxn">2708000</ifrs-full:ReversalAllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:ReversalAllowanceAccountForCreditLossesOfFinancialAssets contextRef="c4" decimals="-3" unitRef="mxn">1333000</ifrs-full:ReversalAllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets contextRef="c0" decimals="-3" unitRef="mxn">28325000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets contextRef="c4" decimals="-3" unitRef="mxn">1995000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets contextRef="c2" decimals="-3" unitRef="mxn">224569000</ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets contextRef="c3" decimals="-3" unitRef="mxn">233355000</ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets>
    <simecb:DisclosureOfRecoverableTaxesExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;8.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Recoverable
                                         taxes&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left"&gt;Value Added Tax&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;100,838&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;534,760&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Income Tax&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;353,325&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;494,603&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;595&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;445&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;454,758&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,029,808&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</simecb:DisclosureOfRecoverableTaxesExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left"&gt;Value Added Tax&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;100,838&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;534,760&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Income Tax&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;353,325&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;494,603&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;595&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;445&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;454,758&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,029,808&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory>
    <ifrs-full:ValueAddedTaxReceivables contextRef="c2" decimals="-3" unitRef="mxn">100838000</ifrs-full:ValueAddedTaxReceivables>
    <ifrs-full:ValueAddedTaxReceivables contextRef="c3" decimals="-3" unitRef="mxn">534760000</ifrs-full:ValueAddedTaxReceivables>
    <simecb:IncomeTax contextRef="c2" decimals="-3" unitRef="mxn">353325000</simecb:IncomeTax>
    <simecb:IncomeTax contextRef="c3" decimals="-3" unitRef="mxn">494603000</simecb:IncomeTax>
    <simecb:OtherAssetsRecoverable contextRef="c2" decimals="-3" unitRef="mxn">595000</simecb:OtherAssetsRecoverable>
    <simecb:OtherAssetsRecoverable contextRef="c3" decimals="-3" unitRef="mxn">445000</simecb:OtherAssetsRecoverable>
    <ifrs-full:TradeAndOtherReceivables contextRef="c2" decimals="-3" unitRef="mxn">454758000</ifrs-full:TradeAndOtherReceivables>
    <ifrs-full:TradeAndOtherReceivables contextRef="c3" decimals="-3" unitRef="mxn">1029808000</ifrs-full:TradeAndOtherReceivables>
    <ifrs-full:DisclosureOfInventoriesExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;9.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Inventories&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-left: 0.25in"&gt;Current inventory:&lt;/p&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: bottom; text-align: left"/&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left"&gt;Finished goods&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,772,167&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,302,443&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Work-in-process&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;355,830&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;96,174&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Billets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,255,933&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,232,736&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Raw materials and supplies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,092,292&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,817,090&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Materials, spare parts and rollers&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,271,891&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,233,282&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Materials in-transit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;0&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;391,874&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;11,748,113&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9,073,599&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-current
inventory:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left"&gt;Coke&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,303,975&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;952,690&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Spare parts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;62,092&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;72,139&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Rollers&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;162,263&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;185,498&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Finished goods&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;353,095&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;353,095&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,881,425&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,563,422&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Less, valuation allowance at the lower of cost or net realizable value.&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(353,095&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(353,095&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,528,330&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,210,327&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company has &lt;span style="-sec-ix-hidden: hidden-fact-8"&gt;$&#160;1,303,975&lt;/span&gt; and &lt;span style="-sec-ix-hidden: hidden-fact-9"&gt;$&#160;952,690&lt;/span&gt; of coke inventory on hand as of December 31, 2021 and 2020 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 March 2022, 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.&lt;/span&gt;&lt;/p&gt;</ifrs-full:DisclosureOfInventoriesExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: bottom; text-align: left"/&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left"&gt;Finished goods&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,772,167&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,302,443&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Work-in-process&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;355,830&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;96,174&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Billets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,255,933&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,232,736&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Raw materials and supplies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,092,292&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,817,090&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Materials, spare parts and rollers&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,271,891&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,233,282&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Materials in-transit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;0&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;391,874&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;11,748,113&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9,073,599&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left"&gt;Coke&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,303,975&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;952,690&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Spare parts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;62,092&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;72,139&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Rollers&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;162,263&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;185,498&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Finished goods&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;353,095&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;353,095&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,881,425&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,563,422&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Less, valuation allowance at the lower of cost or net realizable value.&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(353,095&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(353,095&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,528,330&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,210,327&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory>
    <ifrs-full:FinishedGoods contextRef="c2" decimals="-3" unitRef="mxn">2772167000</ifrs-full:FinishedGoods>
    <ifrs-full:FinishedGoods contextRef="c3" decimals="-3" unitRef="mxn">2302443000</ifrs-full:FinishedGoods>
    <ifrs-full:WorkInProgress contextRef="c2" decimals="-3" unitRef="mxn">355830000</ifrs-full:WorkInProgress>
    <ifrs-full:WorkInProgress contextRef="c3" decimals="-3" unitRef="mxn">96174000</ifrs-full:WorkInProgress>
    <ifrs-full:OtherInventories contextRef="c2" decimals="-3" unitRef="mxn">2255933000</ifrs-full:OtherInventories>
    <ifrs-full:OtherInventories contextRef="c3" decimals="-3" unitRef="mxn">2232736000</ifrs-full:OtherInventories>
    <ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies contextRef="c2" decimals="-3" unitRef="mxn">5092292000</ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies>
    <ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies contextRef="c3" decimals="-3" unitRef="mxn">2817090000</ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies>
    <ifrs-full:SpareParts contextRef="c2" decimals="-3" unitRef="mxn">1271891000</ifrs-full:SpareParts>
    <ifrs-full:SpareParts contextRef="c3" decimals="-3" unitRef="mxn">1233282000</ifrs-full:SpareParts>
    <ifrs-full:CurrentInventoriesInTransit contextRef="c2" decimals="-3" unitRef="mxn">0</ifrs-full:CurrentInventoriesInTransit>
    <ifrs-full:CurrentInventoriesInTransit contextRef="c3" decimals="-3" unitRef="mxn">391874000</ifrs-full:CurrentInventoriesInTransit>
    <ifrs-full:Inventories contextRef="c2" decimals="-3" unitRef="mxn">11748113000</ifrs-full:Inventories>
    <ifrs-full:Inventories contextRef="c3" decimals="-3" unitRef="mxn">9073599000</ifrs-full:Inventories>
    <simecb:CokeAmount contextRef="c2" decimals="-3" unitRef="mxn">1303975000</simecb:CokeAmount>
    <simecb:CokeAmount contextRef="c3" decimals="-3" unitRef="mxn">952690000</simecb:CokeAmount>
    <simecb:SparePartsNoncurrent contextRef="c2" decimals="-3" unitRef="mxn">62092000</simecb:SparePartsNoncurrent>
    <simecb:SparePartsNoncurrent contextRef="c3" decimals="-3" unitRef="mxn">72139000</simecb:SparePartsNoncurrent>
    <simecb:RollersAmount contextRef="c2" decimals="-3" unitRef="mxn">162263000</simecb:RollersAmount>
    <simecb:RollersAmount contextRef="c3" decimals="-3" unitRef="mxn">185498000</simecb:RollersAmount>
    <simecb:FinishedGoodsNonCurrent contextRef="c0" decimals="-3" unitRef="mxn">353095000</simecb:FinishedGoodsNonCurrent>
    <simecb:FinishedGoodsNonCurrent contextRef="c4" decimals="-3" unitRef="mxn">353095000</simecb:FinishedGoodsNonCurrent>
    <simecb:GrossNoncurrentInventories contextRef="c2" decimals="-3" unitRef="mxn">1881425000</simecb:GrossNoncurrentInventories>
    <simecb:GrossNoncurrentInventories contextRef="c3" decimals="-3" unitRef="mxn">1563422000</simecb:GrossNoncurrentInventories>
    <simecb:ValuationAllowanceAtCostOrNetRealizablevalueLower contextRef="c2" decimals="-3" unitRef="mxn">-353095000</simecb:ValuationAllowanceAtCostOrNetRealizablevalueLower>
    <simecb:ValuationAllowanceAtCostOrNetRealizablevalueLower contextRef="c3" decimals="-3" unitRef="mxn">-353095000</simecb:ValuationAllowanceAtCostOrNetRealizablevalueLower>
    <ifrs-full:NoncurrentInventories contextRef="c2" decimals="-3" unitRef="mxn">1528330000</ifrs-full:NoncurrentInventories>
    <ifrs-full:NoncurrentInventories contextRef="c3" decimals="-3" unitRef="mxn">1210327000</ifrs-full:NoncurrentInventories>
    <ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;10.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Property,
                                         plant and equipment &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cost
of property, plant and equipment is as follows (in millions of Mexican pesos):&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Land&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Buildings&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Machinery and &lt;br/&gt;
equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Transportation&lt;br/&gt;
equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Furniture, mixtures and computer equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Constructions and machinery in-progress&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 30%; text-align: left"&gt;Balance to January 1, 2020&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;1,291&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;5,138&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;28,926&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;161&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;141&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;1,371&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;37,028&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;323&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;525&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;83&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;951&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Reclassifications&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;94&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;334&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(428&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Conversion adjustments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(115&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(148&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(11&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(266&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Balance as of December 31, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,316&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;5,440&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;29,637&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;161&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;144&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,015&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;37,713&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;119&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;569&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;358&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,066&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Reclassifications&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-10"&gt;&#160;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Conversion adjustments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(4&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(44&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(12&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;303&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;243&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;Balance as of December 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,431&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;5,410&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;30,194&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;162&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;149&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,676&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;39,022&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accumulated
depreciation of property, plant and equipment is as follows (in millions of Mexican pesos):&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Buildings&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Machinery and&lt;br/&gt;
equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Transportation&lt;br/&gt;
equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Furniture, mixtures and computer equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 40%; text-align: left"&gt;Balance as of January 1, 2020&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,082&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;19,047&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;85&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;77&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;20,291&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Depreciation expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,283&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Conversion effects&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(21&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;52&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;0&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;30&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Balance as of December 31, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,213&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;20,382&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;86&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;81&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;21,762&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Depreciation expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;46&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,127&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,175&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Conversion effects&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(9&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;82&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;72&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;Balance as of December 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,250&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;21,591&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;86&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;82&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;23,009&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
depreciation expense for the years ended December 31, 2021, and 2020 amounted to &lt;span style="-sec-ix-hidden: hidden-fact-11"&gt;$&#160;1,175,108&lt;/span&gt; and &lt;span style="-sec-ix-hidden: hidden-fact-12"&gt;$&#160;1,441,021&lt;/span&gt;, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
net book value of property, plant and equipment is as follows (in millions of Mexican pesos):&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left"&gt;Net Book Value:&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Land&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Buildings&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Machinery
    and&lt;br/&gt;
Equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Transportation&lt;br/&gt;
equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Furniture, mixtures and computer equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Constructions and machinery in-progress&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 30%; padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Balance as of December 31, 2019&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; border-bottom: Black 4pt double; text-align: right"&gt;1,291&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; border-bottom: Black 4pt double; text-align: right"&gt;4,056&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; border-bottom: Black 4pt double; text-align: right"&gt;9,879&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; border-bottom: Black 4pt double; text-align: right"&gt;76&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; border-bottom: Black 4pt double; text-align: right"&gt;64&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; border-bottom: Black 4pt double; text-align: right"&gt;1,371&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; border-bottom: Black 4pt double; text-align: right"&gt;16,737&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Balance as of December 31, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,316&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,227&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9,255&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;75&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;63&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,015&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;15,951&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Balance as of December 31, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,431&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,160&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,603&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;76&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;67&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,676&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;16,013&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;This
facility was idled in June of 2015 and management has no near-term plans to restart the facility, except for the Lorain 9/10&#x201d;
Mill, which is in the process of being recommissioned due to market demand for cold heading quality steel (CHQ) and special bar
quality steel (SBQ). The expectation is that it will be restarted when market conditions improve substantially, particularly in
the oil and gas drilling industry. During 2021 and 2020 the Company invested in certain improvements in the Lorain facility so
as to be better prepared to reactivate the plant, with USD$ 15.6 and USD$ 6.0 million recorded to construction-in-progress for
the years ended December 31, 2021 and 2020, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company has property, machinery, and equipment with a net book value of approximately USD$ 54.6, USD&lt;span style="-sec-ix-hidden: hidden-fact-13"&gt;$&#160;40.3&lt;/span&gt; and USD$ 41.5
million as of December 31, 2021, 2020 and 2019, respectively pertaining to the Lorain, Ohio facility after recording an impairment
charge when the facility was idled.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Management
further assessed if there were any impairments at the Company&#x2019;s other asset groups in accordance with IFRS and determined
that as of December 31, 2021, no other asset groups were impaired based on current projections. No further impairment was considered
necessary or appropriate.&lt;/span&gt;&lt;/p&gt;</ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory>
    <ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Land&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Buildings&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Machinery and &lt;br/&gt;
equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Transportation&lt;br/&gt;
equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Furniture, mixtures and computer equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Constructions and machinery in-progress&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 30%; text-align: left"&gt;Balance to January 1, 2020&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;1,291&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;5,138&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;28,926&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;161&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;141&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;1,371&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; text-align: right"&gt;37,028&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;323&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;525&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;83&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;951&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Reclassifications&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;94&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;334&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(428&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Conversion adjustments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(115&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(148&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(11&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(266&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Balance as of December 31, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,316&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;5,440&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;29,637&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;161&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;144&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,015&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;37,713&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;119&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;569&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;358&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,066&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Reclassifications&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-10"&gt;&#160;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Conversion adjustments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(4&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(44&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(12&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;303&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;243&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;Balance as of December 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,431&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;5,410&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;30,194&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;162&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;149&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,676&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;39,022&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c155" decimals="-6" unitRef="mxn">1291000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c156" decimals="-6" unitRef="mxn">5138000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c157" decimals="-6" unitRef="mxn">28926000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c158" decimals="-6" unitRef="mxn">161000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c159" decimals="-6" unitRef="mxn">141000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c160" decimals="-6" unitRef="mxn">1371000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c26" decimals="-6" unitRef="mxn">37028000000</simecb:OtherPropertyPlantAndEquipments>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c161" decimals="-6" unitRef="mxn">20000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c162" decimals="-6" unitRef="mxn">323000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c163" decimals="-6" unitRef="mxn">525000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c164" decimals="-6" unitRef="mxn">83000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c4" decimals="-6" unitRef="mxn">951000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AmountOfReclassificationsOrChangesInPresentation contextRef="c162" decimals="-6" unitRef="mxn">94000000</ifrs-full:AmountOfReclassificationsOrChangesInPresentation>
    <ifrs-full:AmountOfReclassificationsOrChangesInPresentation contextRef="c163" decimals="-6" unitRef="mxn">334000000</ifrs-full:AmountOfReclassificationsOrChangesInPresentation>
    <ifrs-full:AmountOfReclassificationsOrChangesInPresentation contextRef="c164" decimals="-6" unitRef="mxn">-428000000</ifrs-full:AmountOfReclassificationsOrChangesInPresentation>
    <ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment contextRef="c161" decimals="-6" unitRef="mxn">5000000</ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment contextRef="c162" decimals="-6" unitRef="mxn">-115000000</ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment contextRef="c163" decimals="-6" unitRef="mxn">-148000000</ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment contextRef="c165" decimals="-6" unitRef="mxn">3000000</ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment contextRef="c164" decimals="-6" unitRef="mxn">-11000000</ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment contextRef="c4" decimals="-6" unitRef="mxn">-266000000</ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c166" decimals="-6" unitRef="mxn">1316000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c167" decimals="-6" unitRef="mxn">5440000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c168" decimals="-6" unitRef="mxn">29637000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c169" decimals="-6" unitRef="mxn">161000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c170" decimals="-6" unitRef="mxn">144000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c171" decimals="-6" unitRef="mxn">1015000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c3" decimals="-6" unitRef="mxn">37713000000</simecb:OtherPropertyPlantAndEquipments>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c172" decimals="-6" unitRef="mxn">119000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c173" decimals="-6" unitRef="mxn">14000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c174" decimals="-6" unitRef="mxn">569000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c175" decimals="-6" unitRef="mxn">1000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c176" decimals="-6" unitRef="mxn">5000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c177" decimals="-6" unitRef="mxn">358000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c0" decimals="-6" unitRef="mxn">1066000000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment contextRef="c172" decimals="-6" unitRef="mxn">-4000000</ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment contextRef="c173" decimals="-6" unitRef="mxn">-44000000</ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment contextRef="c174" decimals="-6" unitRef="mxn">-12000000</ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment contextRef="c177" decimals="-6" unitRef="mxn">303000000</ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment contextRef="c0" decimals="-6" unitRef="mxn">243000000</ifrs-full:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c178" decimals="-6" unitRef="mxn">1431000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c179" decimals="-6" unitRef="mxn">5410000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c180" decimals="-6" unitRef="mxn">30194000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c181" decimals="-6" unitRef="mxn">162000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c182" decimals="-6" unitRef="mxn">149000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c183" decimals="-6" unitRef="mxn">1676000000</simecb:OtherPropertyPlantAndEquipments>
    <simecb:OtherPropertyPlantAndEquipments contextRef="c2" decimals="-6" unitRef="mxn">39022000000</simecb:OtherPropertyPlantAndEquipments>
    <ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Buildings&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Machinery and&lt;br/&gt;
equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Transportation&lt;br/&gt;
equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Furniture, mixtures and computer equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 40%; text-align: left"&gt;Balance as of January 1, 2020&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,082&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;19,047&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;85&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;77&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;20,291&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Depreciation expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,283&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Conversion effects&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(21&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;52&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;0&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;30&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Balance as of December 31, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,213&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;20,382&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;86&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;81&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;21,762&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Depreciation expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;46&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,127&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,175&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Conversion effects&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(9&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;82&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;72&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;Balance as of December 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,250&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;21,591&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;86&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;82&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;23,009&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory>
    <ifrs-full:OtherPropertyPlantAndEquipment contextRef="c184" decimals="-6" unitRef="mxn">1082000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment contextRef="c185" decimals="-6" unitRef="mxn">19047000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment contextRef="c186" decimals="-6" unitRef="mxn">85000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment contextRef="c187" decimals="-6" unitRef="mxn">77000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment contextRef="c26" decimals="-6" unitRef="mxn">20291000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <simecb:DepreciationExpense1 contextRef="c188" decimals="-6" unitRef="mxn">152000000</simecb:DepreciationExpense1>
    <simecb:DepreciationExpense1 contextRef="c189" decimals="-6" unitRef="mxn">1283000000</simecb:DepreciationExpense1>
    <simecb:DepreciationExpense1 contextRef="c190" decimals="-6" unitRef="mxn">2000000</simecb:DepreciationExpense1>
    <simecb:DepreciationExpense1 contextRef="c191" decimals="-6" unitRef="mxn">4000000</simecb:DepreciationExpense1>
    <simecb:DepreciationExpense1 contextRef="c4" decimals="-6" unitRef="mxn">1441000000</simecb:DepreciationExpense1>
    <ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments contextRef="c188" decimals="-6" unitRef="mxn">-21000000</ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments>
    <ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments contextRef="c189" decimals="-6" unitRef="mxn">52000000</ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments>
    <ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments contextRef="c190" decimals="-6" unitRef="mxn">-1000000</ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments>
    <ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments contextRef="c191" decimals="-6" unitRef="mxn">0</ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments>
    <ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments contextRef="c4" decimals="-6" unitRef="mxn">30000000</ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments>
    <ifrs-full:OtherPropertyPlantAndEquipment contextRef="c192" decimals="-6" unitRef="mxn">1213000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment contextRef="c193" decimals="-6" unitRef="mxn">20382000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment contextRef="c194" decimals="-6" unitRef="mxn">86000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment contextRef="c195" decimals="-6" unitRef="mxn">81000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment contextRef="c3" decimals="-6" unitRef="mxn">21762000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <simecb:DepreciationExpense1 contextRef="c196" decimals="-6" unitRef="mxn">46000000</simecb:DepreciationExpense1>
    <simecb:DepreciationExpense1 contextRef="c197" decimals="-6" unitRef="mxn">1127000000</simecb:DepreciationExpense1>
    <simecb:DepreciationExpense1 contextRef="c198" decimals="-6" unitRef="mxn">2000000</simecb:DepreciationExpense1>
    <simecb:DepreciationExpense1 contextRef="c199" decimals="-6" unitRef="mxn">0</simecb:DepreciationExpense1>
    <simecb:DepreciationExpense1 contextRef="c0" decimals="-6" unitRef="mxn">1175000000</simecb:DepreciationExpense1>
    <ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments contextRef="c196" decimals="-6" unitRef="mxn">-9000000</ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments>
    <ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments contextRef="c197" decimals="-6" unitRef="mxn">82000000</ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments>
    <ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments contextRef="c198" decimals="-6" unitRef="mxn">-2000000</ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments>
    <ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments contextRef="c199" decimals="-6" unitRef="mxn">1000000</ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments>
    <ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments contextRef="c0" decimals="-6" unitRef="mxn">72000000</ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments>
    <ifrs-full:OtherPropertyPlantAndEquipment contextRef="c200" decimals="-6" unitRef="mxn">1250000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment contextRef="c201" decimals="-6" unitRef="mxn">21591000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment contextRef="c202" decimals="-6" unitRef="mxn">86000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment contextRef="c203" decimals="-6" unitRef="mxn">82000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment contextRef="c2" decimals="-6" unitRef="mxn">23009000000</ifrs-full:OtherPropertyPlantAndEquipment>
    <simecb:DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left"&gt;Net Book Value:&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Land&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Buildings&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Machinery
    and&lt;br/&gt;
Equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Transportation&lt;br/&gt;
equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Furniture, mixtures and computer equipment&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Constructions and machinery in-progress&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 30%; padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Balance as of December 31, 2019&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; border-bottom: Black 4pt double; text-align: right"&gt;1,291&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; border-bottom: Black 4pt double; text-align: right"&gt;4,056&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; border-bottom: Black 4pt double; text-align: right"&gt;9,879&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; border-bottom: Black 4pt double; text-align: right"&gt;76&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; border-bottom: Black 4pt double; text-align: right"&gt;64&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; border-bottom: Black 4pt double; text-align: right"&gt;1,371&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 7%; border-bottom: Black 4pt double; text-align: right"&gt;16,737&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Balance as of December 31, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,316&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,227&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9,255&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;75&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;63&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,015&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;15,951&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 4pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Balance as of December 31, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,431&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,160&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,603&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;76&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;67&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,676&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;16,013&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</simecb:DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory>
    <simecb:PropertyPlantAndEquipment1 contextRef="c204" decimals="-6" unitRef="mxn">1291000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c205" decimals="-6" unitRef="mxn">4056000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c206" decimals="-6" unitRef="mxn">9879000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c207" decimals="-6" unitRef="mxn">76000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c208" decimals="-6" unitRef="mxn">64000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c209" decimals="-6" unitRef="mxn">1371000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c26" decimals="-6" unitRef="mxn">16737000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c210" decimals="-6" unitRef="mxn">1316000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c211" decimals="-6" unitRef="mxn">4227000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c212" decimals="-6" unitRef="mxn">9255000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c213" decimals="-6" unitRef="mxn">75000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c214" decimals="-6" unitRef="mxn">63000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c215" decimals="-6" unitRef="mxn">1015000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c3" decimals="-6" unitRef="mxn">15951000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c216" decimals="-6" unitRef="mxn">1431000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c217" decimals="-6" unitRef="mxn">4160000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c218" decimals="-6" unitRef="mxn">8603000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c219" decimals="-6" unitRef="mxn">76000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c220" decimals="-6" unitRef="mxn">67000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c221" decimals="-6" unitRef="mxn">1676000000</simecb:PropertyPlantAndEquipment1>
    <simecb:PropertyPlantAndEquipment1 contextRef="c2" decimals="-6" unitRef="mxn">16013000000</simecb:PropertyPlantAndEquipment1>
    <simecb:ElectricArcFurnaceAndAuxiliarFacilitiesExpenses contextRef="c149" decimals="-5" unitRef="usd">158800000</simecb:ElectricArcFurnaceAndAuxiliarFacilitiesExpenses>
    <simecb:LaborAndCapitalizedIndirectExpenses contextRef="c149" decimals="-5" unitRef="usd">45400000</simecb:LaborAndCapitalizedIndirectExpenses>
    <ifrs-full:ConstructionInProgress contextRef="c2" decimals="-5" unitRef="usd">15600000</ifrs-full:ConstructionInProgress>
    <ifrs-full:ConstructionInProgress contextRef="c3" decimals="-5" unitRef="usd">6000000</ifrs-full:ConstructionInProgress>
    <ifrs-full:PropertyPlantAndEquipment contextRef="c150" decimals="-5" unitRef="usd">54600000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment contextRef="c152" decimals="-5" unitRef="usd">41500000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment contextRef="c153" decimals="-5" unitRef="usd">130700000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment contextRef="c154" decimals="-6" unitRef="mxn">2701000000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DisclosureOfIntangibleAssetsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;11.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Intangible
                                         and other long-term assets&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
balances as of December 31, 2021 and 2020 are as follows:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left"&gt;Assets&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Original&lt;br/&gt;
Value&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Accumulated&lt;br/&gt;
amortization&lt;/b&gt;&lt;/p&gt; &lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Net&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;period&lt;br/&gt;
(years)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 52%; text-align: left"&gt;Republic trade mark&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;110,506&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"/&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;110,506&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-14"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;*&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Customers list&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;67,459&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;67,459&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;20&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Total from Republic (1)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;177,965&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;67,459&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;110,506&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Customers list&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,205,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,205,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;9&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;San 42 trademark (2)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;329,600&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;329,600&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-15"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;*&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Goodwill (2)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,814,160&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,814,160&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-16"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;*&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Total from Grupo San (3)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,349,460&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,205,700&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,143,760&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,527,425&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,273,159&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,254,266&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Other assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;58,303&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;58,303&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,585,728&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,273,159&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,312,569&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Amortization&lt;/b&gt;&lt;/p&gt; &lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left"&gt;Assets&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Original&lt;br/&gt;
Value&lt;/b&gt;&lt;/p&gt; &lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Accumulated&lt;br/&gt;
amortization&lt;/b&gt;&lt;/p&gt; &lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Net&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;period&lt;br/&gt;
(years)&lt;/b&gt;&lt;/p&gt; &lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 52%; text-align: left"&gt;Republic trade mark&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;107,380&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"/&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;107,380&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-17"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;*&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Kobe Tech contract&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;125,141&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;125,141&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;12&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Customers list&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;65,550&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;65,550&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;20&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Total from Republic (1)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;298,071&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;190,691&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;107,380&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Customers list&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,205,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,205,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;9&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;San 42 trademark (2)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;329,600&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;329,600&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-18"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;*&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Goodwill (2)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,814,160&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,814,160&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-19"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;*&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Total from Grupo San (3)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,349,460&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,205,700&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,143,760&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
    &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,647,531&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,396,391&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,251,140&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Other assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;71,816&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;71,816&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,719,347&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,396,391&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,322,956&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;*&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Intangible assets with undefined useful life.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"/&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Intangible assets from the Republic acquisition.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The San 42 trademark and the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $2,352,000, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Intangible assets from the Grupo San acquisition.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
amortization of these assets recorded in net income of the years ended December 31, 2021 and 2020, amounted to $ 10,522 and &lt;span style="-sec-ix-hidden: hidden-fact-20"&gt;$&#160;11,250&lt;/span&gt;,
respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
other assets are not subject to amortization and they are primarily comprised of guarantee deposits.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
reconciliation between the opening and closing balances of each year is presented below:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left"&gt;Assets&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Original
                                                                                                         Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Accumulated amortization&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Net&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left"&gt;Balance as of December 31, 2019&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,706,666&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(2,371,549&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,335,117&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,250&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,250&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Adjustment effect of the year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,431&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(13,592&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(12,161&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Balance as of December 31, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,719,347&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,396,391&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,322,956&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,520&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(10,520&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Cancellations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(128,785&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;128,785&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Adjustment effect of the year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(15,354&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,967&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(10,387&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;Balance as of December 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,585,728&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(2,273,159&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,312,569&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfIntangibleAssetsExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left"&gt;Assets&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Original&lt;br/&gt;
Value&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Accumulated&lt;br/&gt;
amortization&lt;/b&gt;&lt;/p&gt; &lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Net&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;period&lt;br/&gt;
(years)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 52%; text-align: left"&gt;Republic trade mark&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;110,506&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"/&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;110,506&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-14"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;*&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Customers list&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;67,459&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;67,459&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;20&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Total from Republic (1)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;177,965&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;67,459&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;110,506&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Customers list&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,205,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,205,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;9&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;San 42 trademark (2)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;329,600&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;329,600&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-15"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;*&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Goodwill (2)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,814,160&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,814,160&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-16"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;*&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Total from Grupo San (3)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,349,460&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,205,700&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,143,760&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,527,425&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,273,159&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,254,266&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Other assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;58,303&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;58,303&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,585,728&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,273,159&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,312,569&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Amortization&lt;/b&gt;&lt;/p&gt; &lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left"&gt;Assets&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Original&lt;br/&gt;
Value&lt;/b&gt;&lt;/p&gt; &lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Accumulated&lt;br/&gt;
amortization&lt;/b&gt;&lt;/p&gt; &lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Net&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;period&lt;br/&gt;
(years)&lt;/b&gt;&lt;/p&gt; &lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 52%; text-align: left"&gt;Republic trade mark&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;107,380&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"/&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;107,380&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-17"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;*&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Kobe Tech contract&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;125,141&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;125,141&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;12&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Customers list&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;65,550&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;65,550&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;20&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Total from Republic (1)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;298,071&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;190,691&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;107,380&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Customers list&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,205,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,205,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;9&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;San 42 trademark (2)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;329,600&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;329,600&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-18"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;*&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Goodwill (2)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,814,160&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,814,160&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-19"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;*&lt;/span&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Total from Grupo San (3)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,349,460&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,205,700&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,143,760&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
    &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,647,531&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,396,391&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,251,140&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Other assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;71,816&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;71,816&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,719,347&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,396,391&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,322,956&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;*&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Intangible assets with undefined useful life.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"/&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Intangible assets from the Republic acquisition.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The San 42 trademark and the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $2,352,000, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Intangible assets from the Grupo San acquisition.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</simecb:DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory>
    <simecb:OriginalValueNet contextRef="c224" decimals="-3" unitRef="mxn">110506000</simecb:OriginalValueNet>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c224" decimals="-3" unitRef="mxn">110506000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <simecb:OriginalValueNet contextRef="c226" decimals="-3" unitRef="mxn">67459000</simecb:OriginalValueNet>
    <simecb:AccumulatedAmortization contextRef="c226" decimals="-3" unitRef="mxn">67459000</simecb:AccumulatedAmortization>
    <simecb:AmortizationPeriodyears contextRef="c227">P20Y</simecb:AmortizationPeriodyears>
    <simecb:OriginalValueNet
      contextRef="c228"
      decimals="-3"
      id="ix_52_fact"
      unitRef="mxn">177965000</simecb:OriginalValueNet>
    <simecb:AccumulatedAmortization
      contextRef="c228"
      decimals="-3"
      id="ix_53_fact"
      unitRef="mxn">67459000</simecb:AccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="c228"
      decimals="-3"
      id="ix_54_fact"
      unitRef="mxn">110506000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <simecb:OriginalValueNet contextRef="c229" decimals="-3" unitRef="mxn">2205700000</simecb:OriginalValueNet>
    <simecb:AccumulatedAmortization contextRef="c229" decimals="-3" unitRef="mxn">2205700000</simecb:AccumulatedAmortization>
    <simecb:AmortizationPeriodyears contextRef="c230">P9Y</simecb:AmortizationPeriodyears>
    <simecb:OriginalValueNet
      contextRef="c231"
      decimals="-3"
      id="ix_38_fact"
      unitRef="mxn">329600000</simecb:OriginalValueNet>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="c231"
      decimals="-3"
      id="ix_39_fact"
      unitRef="mxn">329600000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <simecb:OriginalValueNet
      contextRef="c233"
      decimals="-3"
      id="ix_40_fact"
      unitRef="mxn">1814160000</simecb:OriginalValueNet>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="c233"
      decimals="-3"
      id="ix_41_fact"
      unitRef="mxn">1814160000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <simecb:OriginalValueNet
      contextRef="c235"
      decimals="-3"
      id="ix_46_fact"
      unitRef="mxn">4349460000</simecb:OriginalValueNet>
    <simecb:AccumulatedAmortization
      contextRef="c235"
      decimals="-3"
      id="ix_47_fact"
      unitRef="mxn">2205700000</simecb:AccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="c235"
      decimals="-3"
      id="ix_48_fact"
      unitRef="mxn">2143760000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <simecb:OriginalValueNet contextRef="c236" decimals="-3" unitRef="mxn">4527425000</simecb:OriginalValueNet>
    <simecb:AccumulatedAmortization contextRef="c236" decimals="-3" unitRef="mxn">2273159000</simecb:AccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c236" decimals="-3" unitRef="mxn">2254266000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <simecb:OriginalValueNet contextRef="c237" decimals="-3" unitRef="mxn">58303000</simecb:OriginalValueNet>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c237" decimals="-3" unitRef="mxn">58303000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <simecb:OriginalValueNet contextRef="c2" decimals="-3" unitRef="mxn">4585728000</simecb:OriginalValueNet>
    <simecb:AccumulatedAmortization contextRef="c2" decimals="-3" unitRef="mxn">2273159000</simecb:AccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c2" decimals="-3" unitRef="mxn">2312569000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <simecb:OriginalValueNet contextRef="c238" decimals="-3" unitRef="mxn">107380000</simecb:OriginalValueNet>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c238" decimals="-3" unitRef="mxn">107380000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <simecb:OriginalValueNet contextRef="c240" decimals="-3" unitRef="mxn">125141000</simecb:OriginalValueNet>
    <simecb:AccumulatedAmortization contextRef="c240" decimals="-3" unitRef="mxn">125141000</simecb:AccumulatedAmortization>
    <simecb:AmortizationPeriodyears contextRef="c241">P12Y</simecb:AmortizationPeriodyears>
    <simecb:OriginalValueNet contextRef="c242" decimals="-3" unitRef="mxn">65550000</simecb:OriginalValueNet>
    <simecb:AccumulatedAmortization contextRef="c242" decimals="-3" unitRef="mxn">65550000</simecb:AccumulatedAmortization>
    <simecb:AmortizationPeriodyears contextRef="c243">P20Y</simecb:AmortizationPeriodyears>
    <simecb:OriginalValueNet
      contextRef="c244"
      decimals="-3"
      id="ix_55_fact"
      unitRef="mxn">298071000</simecb:OriginalValueNet>
    <simecb:AccumulatedAmortization
      contextRef="c244"
      decimals="-3"
      id="ix_56_fact"
      unitRef="mxn">190691000</simecb:AccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="c244"
      decimals="-3"
      id="ix_57_fact"
      unitRef="mxn">107380000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <simecb:OriginalValueNet contextRef="c245" decimals="-3" unitRef="mxn">2205700000</simecb:OriginalValueNet>
    <simecb:AccumulatedAmortization contextRef="c245" decimals="-3" unitRef="mxn">2205700000</simecb:AccumulatedAmortization>
    <simecb:AmortizationPeriodyears contextRef="c246">P9Y</simecb:AmortizationPeriodyears>
    <simecb:OriginalValueNet
      contextRef="c247"
      decimals="-3"
      id="ix_42_fact"
      unitRef="mxn">329600000</simecb:OriginalValueNet>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="c247"
      decimals="-3"
      id="ix_43_fact"
      unitRef="mxn">329600000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <simecb:OriginalValueNet
      contextRef="c249"
      decimals="-3"
      id="ix_44_fact"
      unitRef="mxn">1814160000</simecb:OriginalValueNet>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="c249"
      decimals="-3"
      id="ix_45_fact"
      unitRef="mxn">1814160000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <simecb:OriginalValueNet
      contextRef="c251"
      decimals="-3"
      id="ix_49_fact"
      unitRef="mxn">4349460000</simecb:OriginalValueNet>
    <simecb:AccumulatedAmortization
      contextRef="c251"
      decimals="-3"
      id="ix_50_fact"
      unitRef="mxn">2205700000</simecb:AccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="c251"
      decimals="-3"
      id="ix_51_fact"
      unitRef="mxn">2143760000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <simecb:OriginalValueNet contextRef="c252" decimals="-3" unitRef="mxn">4647531000</simecb:OriginalValueNet>
    <simecb:AccumulatedAmortization contextRef="c252" decimals="-3" unitRef="mxn">2396391000</simecb:AccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c252" decimals="-3" unitRef="mxn">2251140000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <simecb:OriginalValueNet contextRef="c253" decimals="-3" unitRef="mxn">71816000</simecb:OriginalValueNet>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c253" decimals="-3" unitRef="mxn">71816000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <simecb:OriginalValueNet contextRef="c3" decimals="-3" unitRef="mxn">4719347000</simecb:OriginalValueNet>
    <simecb:AccumulatedAmortization contextRef="c3" decimals="-3" unitRef="mxn">2396391000</simecb:AccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c3" decimals="-3" unitRef="mxn">2322956000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill contextRef="c222" decimals="-3" unitRef="mxn">16000000</ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill contextRef="c223" decimals="-3" unitRef="mxn">2352000000</ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="c0" decimals="-3" unitRef="mxn">10522000</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left"&gt;Assets&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Original
                                                                                                         Value&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Accumulated amortization&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Net&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left"&gt;Balance as of December 31, 2019&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,706,666&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(2,371,549&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,335,117&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,250&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,250&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Adjustment effect of the year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,431&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(13,592&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(12,161&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Balance as of December 31, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,719,347&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,396,391&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,322,956&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,520&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(10,520&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Cancellations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(128,785&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;128,785&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Adjustment effect of the year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(15,354&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,967&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(10,387&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;Balance as of December 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,585,728&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(2,273,159&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,312,569&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory>
    <simecb:IntangibleAssetsOtherThanGoodwillBalance contextRef="c254" decimals="-3" unitRef="mxn">-4706666000</simecb:IntangibleAssetsOtherThanGoodwillBalance>
    <simecb:IntangibleAssetsOtherThanGoodwillBalance contextRef="c255" decimals="-3" unitRef="mxn">2371549000</simecb:IntangibleAssetsOtherThanGoodwillBalance>
    <simecb:IntangibleAssetsOtherThanGoodwillBalance contextRef="c26" decimals="-3" unitRef="mxn">-2335117000</simecb:IntangibleAssetsOtherThanGoodwillBalance>
    <simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="c256" decimals="-3" unitRef="mxn">11250000</simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="c257" decimals="-3" unitRef="mxn">-11250000</simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="c4" decimals="-3" unitRef="mxn">0</simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill contextRef="c256" decimals="-3" unitRef="mxn">1431000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill contextRef="c257" decimals="-3" unitRef="mxn">-13592000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill contextRef="c4" decimals="-3" unitRef="mxn">-12161000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill>
    <simecb:IntangibleAssetsOtherThanGoodwillBalance contextRef="c258" decimals="-3" unitRef="mxn">4719347000</simecb:IntangibleAssetsOtherThanGoodwillBalance>
    <simecb:IntangibleAssetsOtherThanGoodwillBalance contextRef="c259" decimals="-3" unitRef="mxn">-2396391000</simecb:IntangibleAssetsOtherThanGoodwillBalance>
    <simecb:IntangibleAssetsOtherThanGoodwillBalance contextRef="c3" decimals="-3" unitRef="mxn">2322956000</simecb:IntangibleAssetsOtherThanGoodwillBalance>
    <simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="c260" decimals="-3" unitRef="mxn">10520000</simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="c261" decimals="-3" unitRef="mxn">-10520000</simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="c0" decimals="-3" unitRef="mxn">0</simecb:AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <simecb:CancellationsAmount contextRef="c260" decimals="-3" unitRef="mxn">-128785000</simecb:CancellationsAmount>
    <simecb:CancellationsAmount contextRef="c261" decimals="-3" unitRef="mxn">128785000</simecb:CancellationsAmount>
    <simecb:CancellationsAmount contextRef="c0" decimals="-3" unitRef="mxn">0</simecb:CancellationsAmount>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill contextRef="c260" decimals="-3" unitRef="mxn">-15354000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill contextRef="c261" decimals="-3" unitRef="mxn">4967000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill contextRef="c0" decimals="-3" unitRef="mxn">-10387000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill>
    <simecb:IntangibleAssetsOtherThanGoodwillBalance contextRef="c262" decimals="-3" unitRef="mxn">4585728000</simecb:IntangibleAssetsOtherThanGoodwillBalance>
    <simecb:IntangibleAssetsOtherThanGoodwillBalance contextRef="c263" decimals="-3" unitRef="mxn">-2273159000</simecb:IntangibleAssetsOtherThanGoodwillBalance>
    <simecb:IntangibleAssetsOtherThanGoodwillBalance contextRef="c2" decimals="-3" unitRef="mxn">2312569000</simecb:IntangibleAssetsOtherThanGoodwillBalance>
    <ifrs-full:DisclosureOfBorrowingsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;12.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Short-term
                                         debt&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 in third place. 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, 2021 and 2020, the
amount of the bonds not exchanged totaled USD&lt;span style="-sec-ix-hidden: hidden-fact-23"&gt;$&#160;0.3&lt;/span&gt; million, plus accrued interest. At December 31, 2021 and 2020, liabilities
in pesos for the bonds not exchanged amounted &lt;span style="-sec-ix-hidden: hidden-fact-21"&gt;$&#160;6,196&lt;/span&gt; and &lt;span style="-sec-ix-hidden: hidden-fact-22"&gt;$&#160;6,020&lt;/span&gt;, respectively.&lt;/span&gt;&lt;/p&gt;</ifrs-full:DisclosureOfBorrowingsExplanatory>
    <ifrs-full:BorrowingsInterestRate contextRef="c264" decimals="3" unitRef="pure">0.105</ifrs-full:BorrowingsInterestRate>
    <simecb:PrincipalAmountOutstanding contextRef="c266" decimals="-5" unitRef="usd">300000</simecb:PrincipalAmountOutstanding>
    <ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;13.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Accounts
                                         payable trade and other accrued liabilities&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Trade accounts payable&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;6,910,451&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;5,347,325&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Other accrued liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;898,404&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,266,512&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7,808,855&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;6,613,837&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Trade accounts payable&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;6,910,451&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;5,347,325&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Other accrued liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;898,404&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,266,512&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7,808,855&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;6,613,837&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock>
    <ifrs-full:TradeAndOtherPayablesToTradeSuppliers contextRef="c2" decimals="-3" unitRef="mxn">6910451000</ifrs-full:TradeAndOtherPayablesToTradeSuppliers>
    <ifrs-full:TradeAndOtherPayablesToTradeSuppliers contextRef="c3" decimals="-3" unitRef="mxn">5347325000</ifrs-full:TradeAndOtherPayablesToTradeSuppliers>
    <simecb:OtherAccruedLiabilities contextRef="c2" decimals="-3" unitRef="mxn">898404000</simecb:OtherAccruedLiabilities>
    <simecb:OtherAccruedLiabilities contextRef="c3" decimals="-3" unitRef="mxn">1266512000</simecb:OtherAccruedLiabilities>
    <simecb:TotalAccountsPayableTradeAndOtherAccruedLiabilities contextRef="c2" decimals="-3" unitRef="mxn">7808855000</simecb:TotalAccountsPayableTradeAndOtherAccruedLiabilities>
    <simecb:TotalAccountsPayableTradeAndOtherAccruedLiabilities contextRef="c3" decimals="-3" unitRef="mxn">6613837000</simecb:TotalAccountsPayableTradeAndOtherAccruedLiabilities>
    <ifrs-full:DisclosureOfEmployeeBenefitsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;14.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Employee
                                         benefits&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Mexican
entities&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Collective bargaining agreements &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; During 2021, approximately 42% (44% on 2020) of the employees in the Company&#x2019;s Mexican operations are covered by collective bargaining agreements. The Mexican collective contracts expire in periods greater than one year.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;b.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Seniority
                                         premium benefits&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &#x2013;&lt;/i&gt; 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&#x2019;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;c.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Severance
                                         benefits &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; 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&#x2019;
                                         wages plus 20 days&#x2019; 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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;d.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Employee profit sharing (EPS) &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; The Mexican Constitution and the Labor Law grant employees the right to receive a 10% share of the employers&#x2019; profits. Employees Profit Sharing is computed in similar terms to the taxable profit for income tax, excluding mainly the employee&#x2019;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 2021 and 2020, 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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;e.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Governmental defined contribution plans &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; Under Mexican legislation, the Company must make payments equivalent to 2% of its workers&#x2019; daily integrated salary (ceiling) to a defined contribution plan that is part of the retirement savings system. The expense in 2021, 2020 and 2019 was $17,110, and $12,098 and $12,338, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Main
actuarial hypothesis used in the actuarial computations are:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left"&gt;Discount rate&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7.55&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7.00&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7.70&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Wage increase rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.50&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.50&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Rate of salary increase&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.50&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.50&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.50&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="margin-left: 0.5in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Employee
benefits liability as of December 31, 2021, 2020 and 2019 are comprised as follows:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Retirement benefits&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Termination
    benefits&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 40%; text-align: left"&gt;Vested benefits Obligation (OBA)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,390&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,390&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;47,159&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Plus, Non-Vested Benefits Obligation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;87,071&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;72,382&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;159,453&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;115,077&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;127,064&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Defined Benefits Obligation.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;87,071&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;75,772&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;162,843&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;162,236&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;127,064&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: justify; padding-bottom: 4pt"&gt;Projected Net Liability&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;87,071&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;75,772&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;162,843&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;162,236&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;127,064&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="margin-left: 0.5in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Net
cost for the period booked in profit and loss is comprised as follows&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Retirement benefits&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Termination
    benefits&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 40%; text-align: left"&gt;Service cost &lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,842&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,457&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;9,299&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;6,736&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,179&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Net interest&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,252&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,869&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,121&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,306&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Labor cost of past services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;0&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,806&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,806&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,240&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,947&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: justify; padding-bottom: 4pt"&gt;Net Cost for the period&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;11,094&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;11,132&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;22,226&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;21,282&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,368&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
DBO amount recorded in the balance sheet as of December 31, 2021 and 2020 are &lt;span style="-sec-ix-hidden: hidden-fact-24"&gt;$&#160;162,843&lt;/span&gt;, and &lt;span style="-sec-ix-hidden: hidden-fact-25"&gt;$&#160;161,864&lt;/span&gt;, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: justify; padding-bottom: 1.5pt"&gt;Defined benefit obligations (DBO) changes in present&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;161,864&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;123,368&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-decoration: underline; vertical-align: top; text-align: left"&gt;Value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;DBO present value at January 1&lt;sup&gt;st&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;161,864&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;123,368&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Past services labor cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,806&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,240&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Current service labor cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,299&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,736&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Interest expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,121&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,306&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Paid benefits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,648&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Actuarial gains and losses in obligations&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(21,247&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;20,862&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;DBO present value at December 31&lt;sup&gt;st&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;162,843&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;161,864&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Initial PNL&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;161,864&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;123,368&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Net cost for the period&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;22,226&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21,282&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Paid benefits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,648&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Previous years effect on profit and loss&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(21,247&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;20,862&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Final PNL&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;162,843&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;161,864&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Defined benefits obligations (DBO)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;162,843&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;161,864&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Foreign
entities (Republic)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Collective
                                         Bargaining Agreements&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2021, 2020 and 2019 76%, 70% and 79%, respectively of Republic employees are covered by a collective bargaining
agreement (labor agreement) with the United Steelworkers (&#x201c;USW&#x201d;). 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&#x2019;s quarterly contributions to fund the Republic Retirement VEBA Benefit Trust
(the &#x201c;Benefit Trust&#x201d;) 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&#x2019;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&#x2019;s contribution to the
Beneficiary Trust changes back to a limit of $ 4.00 per hour worked by USW represented employees.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;b.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Defined
Contribution Plans&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Plan
for employees- &lt;/b&gt;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&#x2019;s contributory hours, as defined under the plan.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.5in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;I.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contributions
                                         to the SPT by Republic may be used to provide benefits to employees of other participating
                                         employers;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.5in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;II.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;If
                                         a participating employer stops contributing to the SPT, the unfunded obligations of the
                                         plan may be borne by the remaining participating employers; and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.5in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;III.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;If
                                         Republic chooses to stop participating in the SPT, Republic may be obliged to pay an
                                         amount based on the underfunded status of the plan, referred to as a withdrawal liability.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;c.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;VEBA
Benefit Trust&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 &#x201c;qualified&#x201d; plan under the regulations of the Employee Retirement Income Security Act
of 1974. For the years ended December 31, 2021, 2020 and 2019, the Company recorded expenses of USD $ 0.5, USD $ 0 million and
USD $ 1.1 million, respectively, related to this benefits plan.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
the years ended December 31, 2021, 2020 and 2019, Republic recorded combined expenses of USD&lt;span style="-sec-ix-hidden: hidden-fact-26"&gt;$&#160;3.5&lt;/span&gt; million, USD&lt;span style="-sec-ix-hidden: hidden-fact-27"&gt;$&#160;3.1&lt;/span&gt;
and USD&lt;span style="-sec-ix-hidden: hidden-fact-28"&gt;$&#160;3.6&lt;/span&gt; million, respectively, related to the funding obligations of the retirement healthcare and pension benefits.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;d.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;401(k)
Plans&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#x2019; compensation.
The Company funds contributions to this plan each pay period, based on the participant&#x2019;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, 2021, 2020 and 2019
the Company recorded expense of USD&lt;span style="-sec-ix-hidden: hidden-fact-29"&gt;$&#160;1.0&lt;/span&gt; million, USD$&#160;1.1 million and USD$ 1.1 million, respectively, related to this
defined contribution retirement plan.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#x2019; compensation. There are no Company contributions or employer matching contributions relating
to these employees.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;e.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Profit
Sharing and Incentive Compensation Plans&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 (&#x201c;EBT&#x201d;): 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 $ 0.5 million of expense was recorded for the year ended December 31, 2021.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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, 2021, 2020 and 2019 the Company paid USD 0.5 million,
USD $ 0.0 and USD $0.0 million respectively, under this plan.&lt;/span&gt;&lt;/p&gt;</ifrs-full:DisclosureOfEmployeeBenefitsExplanatory>
    <simecb:PercentageOfCollectiveBargainingAgreements contextRef="c0" decimals="2" unitRef="pure">0.42</simecb:PercentageOfCollectiveBargainingAgreements>
    <simecb:PercentageOfCollectiveBargainingAgreements contextRef="c4" decimals="2" unitRef="pure">0.44</simecb:PercentageOfCollectiveBargainingAgreements>
    <simecb:PercentageShareOfEmployersProfits contextRef="c0" decimals="2" unitRef="pure">0.10</simecb:PercentageShareOfEmployersProfits>
    <simecb:EmployeeProfitSharingAmount contextRef="c0" decimals="-3" unitRef="mxn">0</simecb:EmployeeProfitSharingAmount>
    <simecb:EmployeeProfitSharingAmount contextRef="c4" decimals="-3" unitRef="mxn">0</simecb:EmployeeProfitSharingAmount>
    <simecb:DeferredContributionPlanPercentage contextRef="c0" decimals="2" unitRef="pure">0.02</simecb:DeferredContributionPlanPercentage>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans contextRef="c0" decimals="-3" unitRef="mxn">17110000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans contextRef="c4" decimals="-3" unitRef="mxn">12098000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans contextRef="c5" decimals="-3" unitRef="mxn">12338000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left"&gt;Discount rate&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7.55&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7.00&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7.70&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Wage increase rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.50&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.50&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Rate of salary increase&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.50&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.50&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.50&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory>
    <ifrs-full:ActuarialAssumptionOfDiscountRates contextRef="c2" decimals="4" unitRef="pure">0.0755</ifrs-full:ActuarialAssumptionOfDiscountRates>
    <ifrs-full:ActuarialAssumptionOfDiscountRates contextRef="c3" decimals="4" unitRef="pure">0.07</ifrs-full:ActuarialAssumptionOfDiscountRates>
    <ifrs-full:ActuarialAssumptionOfDiscountRates contextRef="c26" decimals="4" unitRef="pure">0.077</ifrs-full:ActuarialAssumptionOfDiscountRates>
    <ifrs-full:TaxRateEffectFromChangeInTaxRate contextRef="c0" decimals="4" unitRef="pure">0.05</ifrs-full:TaxRateEffectFromChangeInTaxRate>
    <ifrs-full:TaxRateEffectFromChangeInTaxRate contextRef="c4" decimals="4" unitRef="pure">0.045</ifrs-full:TaxRateEffectFromChangeInTaxRate>
    <ifrs-full:TaxRateEffectFromChangeInTaxRate contextRef="c5" decimals="4" unitRef="pure">0.045</ifrs-full:TaxRateEffectFromChangeInTaxRate>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases contextRef="c2" decimals="4" unitRef="pure">0.045</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases contextRef="c3" decimals="4" unitRef="pure">0.045</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases contextRef="c26" decimals="4" unitRef="pure">0.045</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Retirement benefits&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Termination
    benefits&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 40%; text-align: left"&gt;Vested benefits Obligation (OBA)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,390&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,390&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;47,159&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Plus, Non-Vested Benefits Obligation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;87,071&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;72,382&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;159,453&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;115,077&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;127,064&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Defined Benefits Obligation.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;87,071&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;75,772&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;162,843&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;162,236&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;127,064&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: justify; padding-bottom: 4pt"&gt;Projected Net Liability&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;87,071&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;75,772&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;162,843&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;162,236&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;127,064&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory>
    <ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan contextRef="c279" decimals="-3" unitRef="mxn">0</ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan>
    <ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan contextRef="c280" decimals="-3" unitRef="mxn">3390000</ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan>
    <ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan contextRef="c281" decimals="-3" unitRef="mxn">3390000</ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan>
    <ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan contextRef="c282" decimals="-3" unitRef="mxn">47159000</ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan>
    <ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan contextRef="c283" decimals="-3" unitRef="mxn">0</ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan>
    <simecb:PlusNonVestedBenefitsObligation contextRef="c279" decimals="-3" unitRef="mxn">87071000</simecb:PlusNonVestedBenefitsObligation>
    <simecb:PlusNonVestedBenefitsObligation contextRef="c280" decimals="-3" unitRef="mxn">72382000</simecb:PlusNonVestedBenefitsObligation>
    <simecb:PlusNonVestedBenefitsObligation contextRef="c281" decimals="-3" unitRef="mxn">159453000</simecb:PlusNonVestedBenefitsObligation>
    <simecb:PlusNonVestedBenefitsObligation contextRef="c282" decimals="-3" unitRef="mxn">115077000</simecb:PlusNonVestedBenefitsObligation>
    <simecb:PlusNonVestedBenefitsObligation contextRef="c283" decimals="-3" unitRef="mxn">127064000</simecb:PlusNonVestedBenefitsObligation>
    <ifrs-full:DefinedBenefitObligationAtPresentValue contextRef="c279" decimals="-3" unitRef="mxn">87071000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue contextRef="c280" decimals="-3" unitRef="mxn">75772000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue contextRef="c281" decimals="-3" unitRef="mxn">162843000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue contextRef="c282" decimals="-3" unitRef="mxn">162236000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue contextRef="c283" decimals="-3" unitRef="mxn">127064000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:LiabilityAssetOfDefinedBenefitPlans contextRef="c279" decimals="-3" unitRef="mxn">87071000</ifrs-full:LiabilityAssetOfDefinedBenefitPlans>
    <ifrs-full:LiabilityAssetOfDefinedBenefitPlans contextRef="c280" decimals="-3" unitRef="mxn">75772000</ifrs-full:LiabilityAssetOfDefinedBenefitPlans>
    <ifrs-full:LiabilityAssetOfDefinedBenefitPlans contextRef="c281" decimals="-3" unitRef="mxn">162843000</ifrs-full:LiabilityAssetOfDefinedBenefitPlans>
    <ifrs-full:LiabilityAssetOfDefinedBenefitPlans contextRef="c282" decimals="-3" unitRef="mxn">162236000</ifrs-full:LiabilityAssetOfDefinedBenefitPlans>
    <ifrs-full:LiabilityAssetOfDefinedBenefitPlans contextRef="c283" decimals="-3" unitRef="mxn">127064000</ifrs-full:LiabilityAssetOfDefinedBenefitPlans>
    <simecb:ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Retirement benefits&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Termination
    benefits&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 40%; text-align: left"&gt;Service cost &lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,842&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,457&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;9,299&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;6,736&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,179&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Net interest&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,252&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,869&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,121&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,306&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Labor cost of past services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;0&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,806&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,806&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,240&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,947&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: justify; padding-bottom: 4pt"&gt;Net Cost for the period&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;11,094&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;11,132&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;22,226&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;21,282&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,368&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</simecb:ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock>
    <ifrs-full:CurrentServiceCostDefinedBenefitPlans contextRef="c284" decimals="-3" unitRef="mxn">4842000</ifrs-full:CurrentServiceCostDefinedBenefitPlans>
    <ifrs-full:CurrentServiceCostDefinedBenefitPlans contextRef="c285" decimals="-3" unitRef="mxn">4457000</ifrs-full:CurrentServiceCostDefinedBenefitPlans>
    <ifrs-full:CurrentServiceCostDefinedBenefitPlans contextRef="c286" decimals="-3" unitRef="mxn">9299000</ifrs-full:CurrentServiceCostDefinedBenefitPlans>
    <ifrs-full:CurrentServiceCostDefinedBenefitPlans contextRef="c287" decimals="-3" unitRef="mxn">6736000</ifrs-full:CurrentServiceCostDefinedBenefitPlans>
    <ifrs-full:CurrentServiceCostDefinedBenefitPlans contextRef="c288" decimals="-3" unitRef="mxn">2179000</ifrs-full:CurrentServiceCostDefinedBenefitPlans>
    <ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans contextRef="c284" decimals="-3" unitRef="mxn">6252000</ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans>
    <ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans contextRef="c285" decimals="-3" unitRef="mxn">4869000</ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans>
    <ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans contextRef="c286" decimals="-3" unitRef="mxn">11121000</ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans>
    <ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans contextRef="c287" decimals="-3" unitRef="mxn">9306000</ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans>
    <ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans contextRef="c288" decimals="-3" unitRef="mxn">4242000</ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans>
    <ifrs-full:PastServiceCostDefinedBenefitPlans contextRef="c284" decimals="-3" unitRef="mxn">0</ifrs-full:PastServiceCostDefinedBenefitPlans>
    <ifrs-full:PastServiceCostDefinedBenefitPlans contextRef="c285" decimals="-3" unitRef="mxn">1806000</ifrs-full:PastServiceCostDefinedBenefitPlans>
    <ifrs-full:PastServiceCostDefinedBenefitPlans contextRef="c286" decimals="-3" unitRef="mxn">1806000</ifrs-full:PastServiceCostDefinedBenefitPlans>
    <ifrs-full:PastServiceCostDefinedBenefitPlans contextRef="c287" decimals="-3" unitRef="mxn">5240000</ifrs-full:PastServiceCostDefinedBenefitPlans>
    <ifrs-full:PastServiceCostDefinedBenefitPlans contextRef="c288" decimals="-3" unitRef="mxn">1947000</ifrs-full:PastServiceCostDefinedBenefitPlans>
    <simecb:NetCostForThePeriod contextRef="c284" decimals="-3" unitRef="mxn">11094000</simecb:NetCostForThePeriod>
    <simecb:NetCostForThePeriod contextRef="c285" decimals="-3" unitRef="mxn">11132000</simecb:NetCostForThePeriod>
    <simecb:NetCostForThePeriod contextRef="c286" decimals="-3" unitRef="mxn">22226000</simecb:NetCostForThePeriod>
    <simecb:NetCostForThePeriod contextRef="c287" decimals="-3" unitRef="mxn">21282000</simecb:NetCostForThePeriod>
    <simecb:NetCostForThePeriod contextRef="c288" decimals="-3" unitRef="mxn">8368000</simecb:NetCostForThePeriod>
    <simecb:ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: justify; padding-bottom: 1.5pt"&gt;Defined benefit obligations (DBO) changes in present&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;161,864&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;123,368&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-decoration: underline; vertical-align: top; text-align: left"&gt;Value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;DBO present value at January 1&lt;sup&gt;st&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;161,864&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;123,368&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Past services labor cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,806&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,240&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Current service labor cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,299&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,736&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Interest expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,121&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,306&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Paid benefits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,648&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Actuarial gains and losses in obligations&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(21,247&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;20,862&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;DBO present value at December 31&lt;sup&gt;st&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;162,843&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;161,864&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Initial PNL&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;161,864&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;123,368&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Net cost for the period&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;22,226&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21,282&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Paid benefits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,648&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Previous years effect on profit and loss&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(21,247&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;20,862&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Final PNL&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;162,843&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;161,864&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Defined benefits obligations (DBO)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;162,843&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;161,864&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</simecb:ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock>
    <ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes contextRef="c0" decimals="-3" unitRef="mxn">161864000</ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes>
    <ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes contextRef="c4" decimals="-3" unitRef="mxn">123368000</ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes>
    <simecb:DefinedBenefitObligationAtPresentValues contextRef="c3" decimals="-3" unitRef="mxn">161864000</simecb:DefinedBenefitObligationAtPresentValues>
    <simecb:DefinedBenefitObligationAtPresentValues contextRef="c26" decimals="-3" unitRef="mxn">123368000</simecb:DefinedBenefitObligationAtPresentValues>
    <ifrs-full:PastServiceCostNetDefinedBenefitLiabilityAsset contextRef="c0" decimals="-3" unitRef="mxn">1806000</ifrs-full:PastServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:PastServiceCostNetDefinedBenefitLiabilityAsset contextRef="c4" decimals="-3" unitRef="mxn">5240000</ifrs-full:PastServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset contextRef="c0" decimals="-3" unitRef="mxn">9299000</ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset contextRef="c4" decimals="-3" unitRef="mxn">6736000</ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:InterestRevenueExpense contextRef="c0" decimals="-3" unitRef="mxn">11121000</ifrs-full:InterestRevenueExpense>
    <ifrs-full:InterestRevenueExpense contextRef="c4" decimals="-3" unitRef="mxn">9306000</ifrs-full:InterestRevenueExpense>
    <simecb:DefinedBenefitsCosts contextRef="c4" decimals="-3" unitRef="mxn">-3648000</simecb:DefinedBenefitsCosts>
    <ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset contextRef="c0" decimals="-3" unitRef="mxn">-21247000</ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset contextRef="c4" decimals="-3" unitRef="mxn">20862000</ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset>
    <simecb:DefinedBenefitObligationAtPresentValues contextRef="c2" decimals="-3" unitRef="mxn">162843000</simecb:DefinedBenefitObligationAtPresentValues>
    <simecb:DefinedBenefitObligationAtPresentValues contextRef="c3" decimals="-3" unitRef="mxn">161864000</simecb:DefinedBenefitObligationAtPresentValues>
    <simecb:InitialProfitandLossEmployeeBenefits contextRef="c0" decimals="-3" unitRef="mxn">161864000</simecb:InitialProfitandLossEmployeeBenefits>
    <simecb:InitialProfitandLossEmployeeBenefits contextRef="c4" decimals="-3" unitRef="mxn">123368000</simecb:InitialProfitandLossEmployeeBenefits>
    <simecb:NetCostsForThePeriod contextRef="c0" decimals="-3" unitRef="mxn">22226000</simecb:NetCostsForThePeriod>
    <simecb:NetCostsForThePeriod contextRef="c4" decimals="-3" unitRef="mxn">21282000</simecb:NetCostsForThePeriod>
    <simecb:PaidBenefits contextRef="c3" decimals="-3" unitRef="mxn">-3648000</simecb:PaidBenefits>
    <ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling contextRef="c0" decimals="-3" unitRef="mxn">-21247000</ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling>
    <ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling contextRef="c4" decimals="-3" unitRef="mxn">20862000</ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling>
    <simecb:FinaIProfitandLossEmployeeBenefits contextRef="c0" decimals="-3" unitRef="mxn">162843000</simecb:FinaIProfitandLossEmployeeBenefits>
    <simecb:FinaIProfitandLossEmployeeBenefits contextRef="c4" decimals="-3" unitRef="mxn">161864000</simecb:FinaIProfitandLossEmployeeBenefits>
    <simecb:DefinedBenefitsObligationsDBO contextRef="c2" decimals="-3" unitRef="mxn">162843000</simecb:DefinedBenefitsObligationsDBO>
    <simecb:DefinedBenefitsObligationsDBO contextRef="c3" decimals="-3" unitRef="mxn">161864000</simecb:DefinedBenefitsObligationsDBO>
    <simecb:PercentageOfCollectiveBargainingAgreements contextRef="c267" decimals="2" unitRef="pure">0.76</simecb:PercentageOfCollectiveBargainingAgreements>
    <simecb:PercentageOfCollectiveBargainingAgreements contextRef="c268" decimals="2" unitRef="pure">0.70</simecb:PercentageOfCollectiveBargainingAgreements>
    <simecb:PercentageOfCollectiveBargainingAgreements contextRef="c269" decimals="2" unitRef="pure">0.79</simecb:PercentageOfCollectiveBargainingAgreements>
    <ifrs-full:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost contextRef="c267">The agreement initially expired on August 15, 2016,
was extended for three years through August 15, 2019, and further extended through August 15, 2022.</ifrs-full:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost>
    <ifrs-full:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan contextRef="c267">The extended agreement provides that Company&#x2019;s quarterly contributions to fund the Republic Retirement VEBA Benefit Trust
(the &#x201c;Benefit Trust&#x201d;) 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&#x2019;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&#x2019;s contribution to the
Beneficiary Trust changes back to a limit of $ 4.00 per hour worked by USW represented employees.</ifrs-full:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan>
    <simecb:FixedAmountsPerHourForEachCoveredEmployees contextRef="c267" decimals="2" unitRef="usdPershares">1.68</simecb:FixedAmountsPerHourForEachCoveredEmployees>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans contextRef="c270" decimals="-5" unitRef="usd">500000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans contextRef="c271" decimals="-6" unitRef="usd">0</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans contextRef="c272" decimals="-5" unitRef="usd">1100000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <simecb:ContributionVestedPercentage contextRef="c0" decimals="2" unitRef="pure">1</simecb:ContributionVestedPercentage>
    <simecb:PercentageMatchingContributionForFirstFivePercentage contextRef="c0" decimals="3" unitRef="pure">0.25</simecb:PercentageMatchingContributionForFirstFivePercentage>
    <simecb:PercentageMatchingContributionForFirstFivePercentage contextRef="c276" decimals="3" unitRef="pure">0.05</simecb:PercentageMatchingContributionForFirstFivePercentage>
    <simecb:PercentageMatchingContributionForFirstFivePercentage contextRef="c273" decimals="2" unitRef="pure">1</simecb:PercentageMatchingContributionForFirstFivePercentage>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans contextRef="c277" decimals="-5" unitRef="usd">1100000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans contextRef="c278" decimals="-5" unitRef="usd">1100000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <simecb:LaborAgreementDescription contextRef="c0">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 (&#x201c;EBT&#x201d;): 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 $ 0.5 million of expense was recorded for the year ended December 31, 2021.&#160;</simecb:LaborAgreementDescription>
    <ifrs-full:BenefitsPaidOrPayable contextRef="c0" decimals="-5" unitRef="usd">500000</ifrs-full:BenefitsPaidOrPayable>
    <ifrs-full:BenefitsPaidOrPayable contextRef="c4" decimals="-5" unitRef="usd">0</ifrs-full:BenefitsPaidOrPayable>
    <ifrs-full:BenefitsPaidOrPayable contextRef="c5" decimals="-5" unitRef="usd">0</ifrs-full:BenefitsPaidOrPayable>
    <ifrs-full:DisclosureOfIncomeTaxExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;15.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Income
taxes&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.25in; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company is subject to Income Tax (ISR).&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.25in; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.25in; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
analysis of the income tax charged to the results of 2021, 2020 and 2019 is as follows:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left"&gt;Income tax of the year for Mexican companies&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,564,312&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,460,057&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,177,506&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Income tax year for foreign companies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,253,895&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;370,860&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;301,263&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Deferred tax for Mexican companies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(96,453&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(94,604&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,978&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Deferred tax for foreign companies&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;668,015&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;341,531&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(215,473&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,389,769&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,077,844&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,276,274&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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).&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.25in; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
2021, 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:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left"&gt;Expected benefit, expense&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,084,348&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,462,776&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;490,925&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Increase (decrease) as a result of:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Inflation effect, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(577,234&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(139,134&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(417,960&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Impact of the nominal rate differences between the USA and Mexico&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;66,343&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,075&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(23,368&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Benefit from utilization of tax loss carry-forwards and others (1)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(12,086&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;16,173&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(987,135&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Others, net (includes permanent items) Income tax expense (2)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;828,398&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;172,519&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,890,150&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Income tax expense&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,389,769&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,523,409&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;952,612&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;Effective tax rate&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31.73&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31.24&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;58.21&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 2021, 2020 and 2019, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2021, Grupo Simec, S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize
as follows:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Origin
Date&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Expiration
                                                                                             Date&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Tax losses available&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 31%; text-align: center"&gt;2013&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 31%; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 32%; text-align: right"&gt;3,823&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: center"&gt;2014&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,635&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;2015&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,988&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: center"&gt;2016&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;316,818&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;2017&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;329,500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: center"&gt;2018&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;2028&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;97,980&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;2019&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;2029&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;886,466&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: center"&gt;2020&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;2030&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;898,711&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;2031&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,632,449&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,177,370&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2021, Republic had USD$&#160;320.2 million of tax losses pending to amortize for federal tax purposes, of those
USD $189.2 million are undefined and USD $200.3 million expire between 2033 and 2038; USD$&#160;319.2 million of tax losses for
state and local purposes that expire between 2021 and 2040 and approximately USD$&#160;6.7 million of tax losses at the subsidiary
located in Canada, which expire between 2032 and 2040.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2021, GV do Brasil Industria e Comercio of A&#xe7;o LTDA, a subsidiary established in Brazil, had R$ 85.167
million Brazilian Reals ($ 313 million of Mexican pesos) of tax losses pending to amortize for federal tax purposes, which do
not have an expiration date.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2021, Companhia Sider&#xfa;rgica do Espirito Santo S.A., a subsidiary established in Brazil, had R$ 0.0 million
Brazilian Reals (0 million of Mexican pesos) of tax losses pending of amortize for federal tax purposes.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Deferred tax assets: &lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 76%; text-align: left"&gt;Allowance for doubtful accounts&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(64,511&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(61,536&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Advances from customers&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;359,795&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;283,846&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Deferred tax assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;295,284&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;222,310&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Deferred tax liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Property, plant and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,926,450&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,321,941&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Intangible assets from Grupo San&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;353,661&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;329,600&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Provisions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;76,601&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;202,407&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Prepaid expenses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;43,696&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,883&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Total deferred liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,400,408&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,860,831&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;Deferred tax liabilities, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,105,124&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,638,521&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfIncomeTaxExplanatory>
    <simecb:ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left"&gt;Income tax of the year for Mexican companies&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,564,312&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,460,057&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,177,506&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Income tax year for foreign companies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,253,895&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;370,860&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;301,263&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Deferred tax for Mexican companies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(96,453&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(94,604&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,978&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Deferred tax for foreign companies&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;668,015&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;341,531&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(215,473&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,389,769&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,077,844&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,276,274&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</simecb:ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c291" decimals="-3" unitRef="mxn">2564312000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c289" decimals="-3" unitRef="mxn">1460057000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c290" decimals="-3" unitRef="mxn">3177506000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c297" decimals="-3" unitRef="mxn">1253895000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c298" decimals="-3" unitRef="mxn">370860000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c299" decimals="-3" unitRef="mxn">301263000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss contextRef="c291" decimals="-3" unitRef="mxn">-96453000</ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss>
    <ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss contextRef="c289" decimals="-3" unitRef="mxn">-94604000</ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss>
    <ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss contextRef="c290" decimals="-3" unitRef="mxn">12978000</ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss>
    <ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss contextRef="c297" decimals="-3" unitRef="mxn">668015000</ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss>
    <ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss contextRef="c298" decimals="-3" unitRef="mxn">341531000</ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss>
    <ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss contextRef="c299" decimals="-3" unitRef="mxn">-215473000</ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c0" decimals="-3" unitRef="mxn">4389769000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c4" decimals="-3" unitRef="mxn">2077844000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c5" decimals="-3" unitRef="mxn">3276274000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <simecb:AmountOfTaxPaymentsAndExpensesIncreaseDecrease contextRef="c289" decimals="-3" unitRef="mxn">554435000</simecb:AmountOfTaxPaymentsAndExpensesIncreaseDecrease>
    <simecb:AmountOfTaxPaymentsAndExpensesIncreaseDecrease contextRef="c290" decimals="-3" unitRef="mxn">2323662000</simecb:AmountOfTaxPaymentsAndExpensesIncreaseDecrease>
    <ifrs-full:ApplicableTaxRate contextRef="c291" decimals="2" unitRef="pure">0.30</ifrs-full:ApplicableTaxRate>
    <ifrs-full:ApplicableTaxRate contextRef="c289" decimals="2" unitRef="pure">0.30</ifrs-full:ApplicableTaxRate>
    <ifrs-full:ApplicableTaxRate contextRef="c290" decimals="2" unitRef="pure">0.30</ifrs-full:ApplicableTaxRate>
    <simecb:ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left"&gt;Expected benefit, expense&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,084,348&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,462,776&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;490,925&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Increase (decrease) as a result of:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Inflation effect, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(577,234&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(139,134&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(417,960&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Impact of the nominal rate differences between the USA and Mexico&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;66,343&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,075&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(23,368&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Benefit from utilization of tax loss carry-forwards and others (1)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(12,086&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;16,173&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(987,135&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Others, net (includes permanent items) Income tax expense (2)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;828,398&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;172,519&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,890,150&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Income tax expense&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,389,769&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,523,409&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;952,612&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;Effective tax rate&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31.73&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31.24&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;58.21&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 2021, 2020 and 2019, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</simecb:ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock>
    <simecb:ExpectedBenefitTaxExpense contextRef="c0" decimals="-3" unitRef="mxn">4084348000</simecb:ExpectedBenefitTaxExpense>
    <simecb:ExpectedBenefitTaxExpense contextRef="c4" decimals="-3" unitRef="mxn">1462776000</simecb:ExpectedBenefitTaxExpense>
    <simecb:ExpectedBenefitTaxExpense contextRef="c5" decimals="-3" unitRef="mxn">490925000</simecb:ExpectedBenefitTaxExpense>
    <simecb:IncreaseDecreaseInInflationEffectsNet contextRef="c0" decimals="-3" unitRef="mxn">-577234000</simecb:IncreaseDecreaseInInflationEffectsNet>
    <simecb:IncreaseDecreaseInInflationEffectsNet contextRef="c4" decimals="-3" unitRef="mxn">-139134000</simecb:IncreaseDecreaseInInflationEffectsNet>
    <simecb:IncreaseDecreaseInInflationEffectsNet contextRef="c5" decimals="-3" unitRef="mxn">-417960000</simecb:IncreaseDecreaseInInflationEffectsNet>
    <ifrs-full:TaxEffectFromChangeInTaxRate contextRef="c0" decimals="-3" unitRef="mxn">66343000</ifrs-full:TaxEffectFromChangeInTaxRate>
    <ifrs-full:TaxEffectFromChangeInTaxRate contextRef="c4" decimals="-3" unitRef="mxn">11075000</ifrs-full:TaxEffectFromChangeInTaxRate>
    <ifrs-full:TaxEffectFromChangeInTaxRate contextRef="c5" decimals="-3" unitRef="mxn">-23368000</ifrs-full:TaxEffectFromChangeInTaxRate>
    <simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers contextRef="c0" decimals="-3" id="ix_61_fact" unitRef="mxn">-12086000</simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers>
    <simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers contextRef="c4" decimals="-3" id="ix_62_fact" unitRef="mxn">16173000</simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers>
    <simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers contextRef="c5" decimals="-3" id="ix_63_fact" unitRef="mxn">-987135000</simecb:BenefitFromUtilizationOfTaxLossCarryforwardAndOthers>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome contextRef="c0" decimals="-3" id="ix_58_fact" unitRef="mxn">828398000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome contextRef="c4" decimals="-3" id="ix_59_fact" unitRef="mxn">172519000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome contextRef="c5" decimals="-3" id="ix_60_fact" unitRef="mxn">1890150000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses contextRef="c0" decimals="-3" unitRef="mxn">4389769000</simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses>
    <simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses contextRef="c4" decimals="-3" unitRef="mxn">1523409000</simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses>
    <simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses contextRef="c5" decimals="-3" unitRef="mxn">952612000</simecb:IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses>
    <ifrs-full:ApplicableTaxRate contextRef="c0" decimals="4" unitRef="pure">0.3173</ifrs-full:ApplicableTaxRate>
    <ifrs-full:ApplicableTaxRate contextRef="c4" decimals="4" unitRef="pure">0.3124</ifrs-full:ApplicableTaxRate>
    <ifrs-full:ApplicableTaxRate contextRef="c5" decimals="4" unitRef="pure">0.5821</ifrs-full:ApplicableTaxRate>
    <simecb:ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Origin
Date&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Expiration
                                                                                             Date&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Tax losses available&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 31%; text-align: center"&gt;2013&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 31%; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 32%; text-align: right"&gt;3,823&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: center"&gt;2014&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,635&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;2015&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,988&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: center"&gt;2016&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;316,818&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;2017&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;329,500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: center"&gt;2018&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;2028&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;97,980&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;2019&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;2029&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;886,466&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: center"&gt;2020&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;2030&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;898,711&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;2031&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,632,449&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,177,370&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</simecb:ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock>
    <simecb:OriginDate contextRef="c300">2013</simecb:OriginDate>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c300">2023</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <simecb:TaxLossesAvailable contextRef="c300" decimals="-3" unitRef="mxn">3823000</simecb:TaxLossesAvailable>
    <simecb:OriginDate contextRef="c301">2014</simecb:OriginDate>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c301">2024</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <simecb:TaxLossesAvailable contextRef="c301" decimals="-3" unitRef="mxn">2635000</simecb:TaxLossesAvailable>
    <simecb:OriginDate contextRef="c302">2015</simecb:OriginDate>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c302">2025</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <simecb:TaxLossesAvailable contextRef="c302" decimals="-3" unitRef="mxn">8988000</simecb:TaxLossesAvailable>
    <simecb:OriginDate contextRef="c303">2016</simecb:OriginDate>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c303">2026</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <simecb:TaxLossesAvailable contextRef="c303" decimals="-3" unitRef="mxn">316818000</simecb:TaxLossesAvailable>
    <simecb:OriginDate contextRef="c304">2017</simecb:OriginDate>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c304">2027</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <simecb:TaxLossesAvailable contextRef="c304" decimals="-3" unitRef="mxn">329500000</simecb:TaxLossesAvailable>
    <simecb:OriginDate contextRef="c305">2018</simecb:OriginDate>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c305">2028</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <simecb:TaxLossesAvailable contextRef="c305" decimals="-3" unitRef="mxn">97980000</simecb:TaxLossesAvailable>
    <simecb:OriginDate contextRef="c306">2019</simecb:OriginDate>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c306">2029</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <simecb:TaxLossesAvailable contextRef="c306" decimals="-3" unitRef="mxn">886466000</simecb:TaxLossesAvailable>
    <simecb:OriginDate contextRef="c307">2020</simecb:OriginDate>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c307">2030</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <simecb:TaxLossesAvailable contextRef="c307" decimals="-3" unitRef="mxn">898711000</simecb:TaxLossesAvailable>
    <simecb:OriginDate contextRef="c308">2021</simecb:OriginDate>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c308">2031</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <simecb:TaxLossesAvailable contextRef="c308" decimals="-3" unitRef="mxn">1632449000</simecb:TaxLossesAvailable>
    <simecb:TaxLossesAvailable contextRef="c0" decimals="-3" unitRef="mxn">4177370000</simecb:TaxLossesAvailable>
    <ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits contextRef="c292">As
of December 31, 2021, Republic had USD$&#160;320.2 million of tax losses pending to amortize for federal tax purposes, of those
USD $189.2 million are undefined and USD $200.3 million expire between 2033 and 2038; USD$&#160;319.2 million of tax losses for
state and local purposes that expire between 2021 and 2040 and approximately USD$&#160;6.7 million of tax losses at the subsidiary
located in Canada, which expire between 2032 and 2040.&#160;</ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits>
    <ifrs-full:ProfitLossBeforeTax contextRef="c293" decimals="-3" unitRef="brl">85167000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c294" decimals="-6" unitRef="mxn">313000000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c295" decimals="-5" unitRef="brl">0</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c296" decimals="-6" unitRef="mxn">0</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Deferred tax assets: &lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 76%; text-align: left"&gt;Allowance for doubtful accounts&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(64,511&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(61,536&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Advances from customers&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;359,795&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;283,846&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Deferred tax assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;295,284&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;222,310&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;Deferred tax liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Property, plant and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,926,450&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,321,941&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Intangible assets from Grupo San&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;353,661&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;329,600&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"&gt;Provisions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;76,601&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;202,407&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Prepaid expenses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;43,696&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,883&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Total deferred liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,400,408&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,860,831&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.375in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;Deferred tax liabilities, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,105,124&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,638,521&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory>
    <simecb:DeferredTaxAssetGross contextRef="c309" decimals="-3" unitRef="mxn">-64511000</simecb:DeferredTaxAssetGross>
    <simecb:DeferredTaxAssetGross contextRef="c310" decimals="-3" unitRef="mxn">-61536000</simecb:DeferredTaxAssetGross>
    <simecb:DeferredTaxAssetGross contextRef="c311" decimals="-3" unitRef="mxn">359795000</simecb:DeferredTaxAssetGross>
    <simecb:DeferredTaxAssetGross contextRef="c312" decimals="-3" unitRef="mxn">283846000</simecb:DeferredTaxAssetGross>
    <ifrs-full:DeferredTaxAssets contextRef="c311" decimals="-3" unitRef="mxn">295284000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets contextRef="c312" decimals="-3" unitRef="mxn">222310000</ifrs-full:DeferredTaxAssets>
    <simecb:DeferredTaxLiabilityGross contextRef="c313" decimals="-3" unitRef="mxn">3926450000</simecb:DeferredTaxLiabilityGross>
    <simecb:DeferredTaxLiabilityGross contextRef="c314" decimals="-3" unitRef="mxn">3321941000</simecb:DeferredTaxLiabilityGross>
    <simecb:DeferredTaxLiabilityGross contextRef="c315" decimals="-3" unitRef="mxn">353661000</simecb:DeferredTaxLiabilityGross>
    <simecb:DeferredTaxLiabilityGross contextRef="c316" decimals="-3" unitRef="mxn">329600000</simecb:DeferredTaxLiabilityGross>
    <simecb:DeferredTaxLiabilityGross contextRef="c317" decimals="-3" unitRef="mxn">76601000</simecb:DeferredTaxLiabilityGross>
    <simecb:DeferredTaxLiabilityGross contextRef="c318" decimals="-3" unitRef="mxn">202407000</simecb:DeferredTaxLiabilityGross>
    <simecb:DeferredTaxLiabilityGross contextRef="c319" decimals="-3" unitRef="mxn">43696000</simecb:DeferredTaxLiabilityGross>
    <simecb:DeferredTaxLiabilityGross contextRef="c320" decimals="-3" unitRef="mxn">6883000</simecb:DeferredTaxLiabilityGross>
    <ifrs-full:DeferredTaxLiabilities contextRef="c2" decimals="-3" unitRef="mxn">4400408000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities contextRef="c3" decimals="-3" unitRef="mxn">3860831000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:NetDeferredTaxLiabilities contextRef="c2" decimals="-3" unitRef="mxn">4105124000</ifrs-full:NetDeferredTaxLiabilities>
    <ifrs-full:NetDeferredTaxLiabilities contextRef="c3" decimals="-3" unitRef="mxn">3638521000</ifrs-full:NetDeferredTaxLiabilities>
    <ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;16.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Stockholders&#x2019;
                                         equity&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Common
                                         stock as of December 31, 2021 and 2020, is as follows:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Number of&lt;br/&gt;
shares&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(in&#160;thousands)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Amount&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left"&gt;Fixed capital&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;90,850&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;441,786&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Variable capital&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;406,859&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,978,444&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;497,709&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,420,230&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Effect of restatement&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;412,038&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;497,709&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,832,268&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Common
stock consists of nominative shares, fully subscribed, without nominal value. Variable capital can be increased without limitation.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;All
shares correspond to Series &#x201c;B&#x201d;. This series is divided in &#x201c;Class I&#x201d; with 90,850,050 shares that represent
the fixed capital, and &#x201c;Class II&#x201d; with 406,859,164 shares of variable capital stock.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;b.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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, 2021, and 2020, the legal reserve of the Company amounted to &lt;span style="-sec-ix-hidden: hidden-fact-30"&gt;$&#160;484,046&lt;/span&gt; (nominal pesos), representing 20% of nominal stockholder&#xb4;s equity.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25IN; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;c.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As of December 31,2021, 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 2021, and 2020, the Company held 35,128,483 and 34,465,803 shares in treasury, respectively, which amounted to $ 2,176,149 and $ 2,101,652, respectively. The resulting loss in 2021 for the purchase and sale of treasury shares amounted to $ 0 (the 0 in $ 2020).&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;d.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At the Ordinary General Shareholders&#x2019; 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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;e.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A
                                         reconciliation of the number of shares outstanding shows below:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Thousands of shares&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Shares outstanding at beginning of year&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;463,243&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;466,141&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Repurchase of capital shares, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(662&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,898&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;Shares outstanding at yearend&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;462,581&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;463,243&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory>
    <ifrs-full:EarningsPerShareExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Number of&lt;br/&gt;
shares&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(in&#160;thousands)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt; &lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Amount&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left"&gt;Fixed capital&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;90,850&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;441,786&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Variable capital&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;406,859&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,978,444&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;497,709&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,420,230&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 1.5pt"&gt;Effect of restatement&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;412,038&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;497,709&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,832,268&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:EarningsPerShareExplanatory>
    <simecb:FixedCapitalShares contextRef="c2" decimals="INF" unitRef="shares">90850000</simecb:FixedCapitalShares>
    <simecb:FixedCapitalAmount contextRef="c2" decimals="-3" unitRef="mxn">441786000</simecb:FixedCapitalAmount>
    <simecb:VariableCapitalShares contextRef="c2" decimals="INF" unitRef="shares">406859000</simecb:VariableCapitalShares>
    <simecb:VariableCapitalAmount contextRef="c2" decimals="-3" unitRef="mxn">1978444000</simecb:VariableCapitalAmount>
    <simecb:ShareCapitalShares contextRef="c2" decimals="INF" unitRef="shares">497709000</simecb:ShareCapitalShares>
    <simecb:ShareCapitalAmount contextRef="c2" decimals="-3" unitRef="mxn">2420230000</simecb:ShareCapitalAmount>
    <simecb:EffectOfRestatementAmount contextRef="c2" decimals="-3" unitRef="mxn">412038000</simecb:EffectOfRestatementAmount>
    <ifrs-full:NumberOfSharesAuthorised contextRef="c2" decimals="INF" unitRef="shares">497709000</ifrs-full:NumberOfSharesAuthorised>
    <simecb:SharesAmount contextRef="c2" decimals="-3" unitRef="mxn">2832268000</simecb:SharesAmount>
    <simecb:FixedCapitalShares contextRef="c321" decimals="0" unitRef="shares">90850050</simecb:FixedCapitalShares>
    <simecb:FixedCapitalShares contextRef="c322" decimals="0" unitRef="shares">406859164</simecb:FixedCapitalShares>
    <simecb:PercentageOfLegalReserve contextRef="c0" decimals="2" unitRef="pure">0.05</simecb:PercentageOfLegalReserve>
    <simecb:PercentageOfNominalCapital contextRef="c0" decimals="2" unitRef="pure">0.20</simecb:PercentageOfNominalCapital>
    <ifrs-full:IncreaseDecreaseThroughTransferToStatutoryReserve contextRef="c0" decimals="-3" unitRef="mxn">484046000</ifrs-full:IncreaseDecreaseThroughTransferToStatutoryReserve>
    <ifrs-full:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets contextRef="c2" decimals="2" unitRef="pure">0.20</ifrs-full:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets>
    <ifrs-full:CapitalReserve contextRef="c2" decimals="-3" unitRef="mxn">5000000000</ifrs-full:CapitalReserve>
    <ifrs-full:TreasuryShares contextRef="c2" decimals="-3" unitRef="mxn">35128483000</ifrs-full:TreasuryShares>
    <ifrs-full:TreasuryShares contextRef="c3" decimals="-3" unitRef="mxn">34465803000</ifrs-full:TreasuryShares>
    <ifrs-full:PurchaseOfTreasuryShares contextRef="c0" decimals="-3" unitRef="mxn">2176149000</ifrs-full:PurchaseOfTreasuryShares>
    <ifrs-full:PurchaseOfTreasuryShares contextRef="c4" decimals="-3" unitRef="mxn">2101652000</ifrs-full:PurchaseOfTreasuryShares>
    <ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions contextRef="c0" decimals="-3" unitRef="mxn">0</ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions>
    <ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions contextRef="c4" decimals="-3" unitRef="mxn">0</ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions>
    <ifrs-full:DividendsPaid contextRef="c323" decimals="-6" unitRef="mxn">1990000000</ifrs-full:DividendsPaid>
    <ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Thousands of shares&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Shares outstanding at beginning of year&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;463,243&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;466,141&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Repurchase of capital shares, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(662&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,898&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;Shares outstanding at yearend&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;462,581&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;463,243&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory>
    <ifrs-full:NumberOfSharesOutstanding contextRef="c3" decimals="INF" unitRef="shares">463243000</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:NumberOfSharesOutstanding contextRef="c26" decimals="INF" unitRef="shares">466141000</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding contextRef="c0" decimals="INF" unitRef="shares">-662000</ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding>
    <ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding contextRef="c4" decimals="INF" unitRef="shares">-2898000</ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding>
    <ifrs-full:NumberOfSharesOutstanding contextRef="c2" decimals="INF" unitRef="shares">462581000</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:NumberOfSharesOutstanding contextRef="c3" decimals="INF" unitRef="shares">463243000</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;17.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Non-controlling
                                         interest&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
table below shows the changes for the years ended December 31, 2021 and 2020:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Balance at beginning of year&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;36,010&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;24,800&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Share of profits and losses for the year&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,659&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(105&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt"&gt;Share of translation effects of foreign subsidiaries&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,492&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;11,315&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;Balance at the end of the year&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;41,161&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;36,010&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired contextRef="c324" decimals="2" unitRef="pure">1</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired contextRef="c2" decimals="4" unitRef="pure">0.9941</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <simecb:DisclosureOfControllingAndNoncontrollingInterestExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Balance at beginning of year&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;36,010&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;24,800&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Share of profits and losses for the year&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,659&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(105&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt"&gt;Share of translation effects of foreign subsidiaries&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,492&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;11,315&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;Balance at the end of the year&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;41,161&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;36,010&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</simecb:DisclosureOfControllingAndNoncontrollingInterestExplanatory>
    <ifrs-full:NoncontrollingInterests contextRef="c3" decimals="-3" unitRef="mxn">36010000</ifrs-full:NoncontrollingInterests>
    <ifrs-full:NoncontrollingInterests contextRef="c26" decimals="-3" unitRef="mxn">24800000</ifrs-full:NoncontrollingInterests>
    <ifrs-full:ProfitLossAttributableToNoncontrollingInterests contextRef="c0" decimals="-3" unitRef="mxn">1659000</ifrs-full:ProfitLossAttributableToNoncontrollingInterests>
    <ifrs-full:ProfitLossAttributableToNoncontrollingInterests contextRef="c4" decimals="-3" unitRef="mxn">-105000</ifrs-full:ProfitLossAttributableToNoncontrollingInterests>
    <simecb:ShareOfTranslationEffectsOfForeignSubsidiaries contextRef="c0" decimals="-3" unitRef="mxn">3492000</simecb:ShareOfTranslationEffectsOfForeignSubsidiaries>
    <simecb:ShareOfTranslationEffectsOfForeignSubsidiaries contextRef="c4" decimals="-3" unitRef="mxn">11315000</simecb:ShareOfTranslationEffectsOfForeignSubsidiaries>
    <ifrs-full:NoncontrollingInterests contextRef="c2" decimals="-3" unitRef="mxn">41161000</ifrs-full:NoncontrollingInterests>
    <ifrs-full:NoncontrollingInterests contextRef="c3" decimals="-3" unitRef="mxn">36010000</ifrs-full:NoncontrollingInterests>
    <ifrs-full:DisclosureOfRelatedPartyExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;18.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Transactions
                                         and balances with related parties&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Transactions
with related parties, carried out in the ordinary course of business, were as follows:&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"&gt;Holding company&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; width: 64%; text-align: left"&gt;Interest income&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;34,447&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;41,034&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;265,200&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"&gt;Management staff&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Administrative services expenditures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;113,018&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;199,488&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;23,548&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"&gt;Other related parties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;391,664&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;188,082&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;249,560&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Purchases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,081&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;27,507&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;438,052&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Direct short-term benefits (*)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;78,321&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;90,562&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;106,631&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(*)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Correspond
to the salaries, allowances and bonuses paid to the executives of Simec.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;b.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Balances
receivable from and payable to related parties are as follows:&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"&gt;Short-term&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Accounts receivable:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left"&gt;Industrias CH, S.A.B. de C.V.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;6,073&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;6,073&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;C&#xe1;. Laminadora Vista Hermosa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;628&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;611&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Operadora compa&#xf1;&#xed;a Mexicana de Tubos, S.A. de C.V. &lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"/&gt;&lt;td style="text-align: right"&gt;873&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;848&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;C&#xed;a Tubos y Perfiles Monterrey, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,318&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,318&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Operadora Perfiles Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,872&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,452&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Operadora Construalco, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;519&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,320&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Aceros y Laminados Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,638&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,643&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Arrendadora Norte de Matamoros, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,294&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,294&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Operadora Industrial de Herramientas, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;411&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Joist del Golfo, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,227&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,192&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Ferrovisa, S.A.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17,762&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Sigosa Aceros, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,942&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Sider&#xfa;rgicos del Golfo, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;940&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Perfiles Comerciales Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;25,588&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Pytsa Industrial de Mexico. S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;438&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Aceros y Laminados Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;820&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt"&gt;Others&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;246&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;782&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;70,232&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;52,706&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"&gt;Long-term&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Accounts receivable:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: justify; padding-bottom: 1.5pt"&gt;Industrias CH, S.A.B. de C.V.&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;648,281&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;648,281&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;648,281&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;648,281&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;p style="margin-left: 0.12; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: -0.12"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Loans
to related parties:&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Industrias CH, S.A.B de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;915,553&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;858,510&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt"&gt;Perfiles Comerciales Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;154,605&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;150,233&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,070,158&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,008,743&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;Total, long-term&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,718,439&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,657,024&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
2021, there are loans with Industrias CH, S.A.B. de C.V., in USD and pesos.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;These
granted loans in USD and pesos including interest amount to $ 915,553 as of December 31, 2021. (2020 $858,510).&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
USD 25,400, equivalent to $521,208 Mx. Pesos, plus interest for $120,494, plus VAT of $18,596, resulting a total for $660,298
(as of December 31, 2020, the loan is equivalent to $506,354, plus interest of $93,816, plus VAT of $14,279, giving as a result,
a total for $614,449); the interest rate agreed was TIIE plus a percentual point.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
loan in pesos for $186,752 plus interest of $59,054 plus the IVA of $9,449 for a balance of $255,255 (as of December 31, 2020
this amount, when to $186,752 plus interest of $49,404, plus VAT of $7,905 for a balance of $244,061).&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2021, there is a receivable from Perfiles Comerciales Sigosa, S.A. de C.V., derived from loan interest of $ 154,605
(USD $7,536,068), and a balance receivable of $ 150,233, as of December 31, 2020.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Accounts payable:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left"&gt;Aceros y Laminados Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,155&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,625&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Industrias CH, S.A.B. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;214,294&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;214,294&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Perfiles Comeciales Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,802&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,292&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Holding Protel, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;251&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;251&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Compa&#xf1;ia Laminadora Vista Hermosa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;445&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,404&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Operadora Perfiles Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,074&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,855&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Operadora Pytsa Industrial, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,603&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,073&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Comercializadora SIGOSA, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,532&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;102,067&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Compa&#xf1;ia Manufacturera de Tubos, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,174&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,377&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Operadora Compa&#xf1;ia Mexicana de Tubos, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,090&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,287&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Sigosa Aceros, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;48,096&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;C&#xed;a. Mexicana de Perfiles y Tubos, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;595&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;634&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Industrias Procarsa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;156&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Ferrovisa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,458&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt"&gt;Others &lt;br/&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;188&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;352&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;312,913&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;351,511&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
other accounts payable correspond to services and / or purchases of finished products according to their activity.&lt;/span&gt;&lt;/p&gt;</ifrs-full:DisclosureOfRelatedPartyExplanatory>
    <ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"&gt;Holding company&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; width: 64%; text-align: left"&gt;Interest income&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;34,447&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;41,034&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;265,200&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"&gt;Management staff&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Administrative services expenditures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;113,018&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;199,488&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;23,548&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"&gt;Other related parties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;391,664&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;188,082&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;249,560&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Purchases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,081&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;27,507&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;438,052&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Direct short-term benefits (*)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;78,321&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;90,562&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;106,631&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(*)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Correspond
to the salaries, allowances and bonuses paid to the executives of Simec.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory>
    <ifrs-full:RevenueFromRenderingOfServicesRelatedPartyTransactions contextRef="c0" decimals="-3" unitRef="mxn">34447000</ifrs-full:RevenueFromRenderingOfServicesRelatedPartyTransactions>
    <ifrs-full:RevenueFromRenderingOfServicesRelatedPartyTransactions contextRef="c4" decimals="-3" unitRef="mxn">41034000</ifrs-full:RevenueFromRenderingOfServicesRelatedPartyTransactions>
    <ifrs-full:RevenueFromRenderingOfServicesRelatedPartyTransactions contextRef="c5" decimals="-3" unitRef="mxn">265200000</ifrs-full:RevenueFromRenderingOfServicesRelatedPartyTransactions>
    <simecb:AdministrativeServicesExpenditures contextRef="c0" decimals="-3" unitRef="mxn">113018000</simecb:AdministrativeServicesExpenditures>
    <simecb:AdministrativeServicesExpenditures contextRef="c4" decimals="-3" unitRef="mxn">199488000</simecb:AdministrativeServicesExpenditures>
    <simecb:AdministrativeServicesExpenditures contextRef="c5" decimals="-3" unitRef="mxn">23548000</simecb:AdministrativeServicesExpenditures>
    <ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions contextRef="c0" decimals="-3" unitRef="mxn">391664000</ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions>
    <ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions contextRef="c4" decimals="-3" unitRef="mxn">188082000</ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions>
    <ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions contextRef="c5" decimals="-3" unitRef="mxn">249560000</ifrs-full:RevenueFromSaleOfGoodsRelatedPartyTransactions>
    <ifrs-full:PurchasesOfGoodsRelatedPartyTransactions contextRef="c0" decimals="-3" unitRef="mxn">40081000</ifrs-full:PurchasesOfGoodsRelatedPartyTransactions>
    <ifrs-full:PurchasesOfGoodsRelatedPartyTransactions contextRef="c4" decimals="-3" unitRef="mxn">27507000</ifrs-full:PurchasesOfGoodsRelatedPartyTransactions>
    <ifrs-full:PurchasesOfGoodsRelatedPartyTransactions contextRef="c5" decimals="-3" unitRef="mxn">438052000</ifrs-full:PurchasesOfGoodsRelatedPartyTransactions>
    <ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits contextRef="c0" decimals="-3" id="ix_64_fact" unitRef="mxn">78321000</ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits>
    <ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits contextRef="c4" decimals="-3" id="ix_65_fact" unitRef="mxn">90562000</ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits>
    <ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits contextRef="c5" decimals="-3" id="ix_66_fact" unitRef="mxn">106631000</ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits>
    <ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"&gt;Short-term&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Accounts receivable:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left"&gt;Industrias CH, S.A.B. de C.V.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;6,073&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;6,073&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;C&#xe1;. Laminadora Vista Hermosa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;628&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;611&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Operadora compa&#xf1;&#xed;a Mexicana de Tubos, S.A. de C.V. &lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"/&gt;&lt;td style="text-align: right"&gt;873&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;848&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;C&#xed;a Tubos y Perfiles Monterrey, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,318&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,318&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Operadora Perfiles Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,872&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,452&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Operadora Construalco, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;519&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,320&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Aceros y Laminados Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,638&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,643&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Arrendadora Norte de Matamoros, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,294&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,294&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Operadora Industrial de Herramientas, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;411&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Joist del Golfo, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,227&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,192&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Ferrovisa, S.A.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17,762&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Sigosa Aceros, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,942&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Sider&#xfa;rgicos del Golfo, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;940&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Perfiles Comerciales Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;25,588&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Pytsa Industrial de Mexico. S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;438&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Aceros y Laminados Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;820&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt"&gt;Others&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;246&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;782&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;70,232&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;52,706&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"&gt;Long-term&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Accounts receivable:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: justify; padding-bottom: 1.5pt"&gt;Industrias CH, S.A.B. de C.V.&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;648,281&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;648,281&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;648,281&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;648,281&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;p style="margin-left: 0.12; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: -0.12"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Loans
to related parties:&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Industrias CH, S.A.B de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;915,553&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;858,510&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt"&gt;Perfiles Comerciales Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;154,605&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;150,233&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,070,158&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,008,743&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;Total, long-term&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,718,439&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,657,024&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Accounts payable:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left"&gt;Aceros y Laminados Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,155&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,625&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Industrias CH, S.A.B. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;214,294&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;214,294&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Perfiles Comeciales Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,802&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,292&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Holding Protel, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;251&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;251&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Compa&#xf1;ia Laminadora Vista Hermosa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;445&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,404&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Operadora Perfiles Sigosa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,074&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,855&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Operadora Pytsa Industrial, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,603&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,073&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Comercializadora SIGOSA, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,532&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;102,067&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Compa&#xf1;ia Manufacturera de Tubos, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,174&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,377&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Operadora Compa&#xf1;ia Mexicana de Tubos, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,090&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,287&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Sigosa Aceros, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;48,096&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;C&#xed;a. Mexicana de Perfiles y Tubos, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;595&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;634&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Industrias Procarsa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;156&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Ferrovisa, S.A. de C.V.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,458&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 1.5pt"&gt;Others &lt;br/&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;188&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;352&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;312,913&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;351,511&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory>
    <simecb:TotalShortTerm contextRef="c330" decimals="-3" unitRef="mxn">6073000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c331" decimals="-3" unitRef="mxn">6073000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c332" decimals="-3" unitRef="mxn">628000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c333" decimals="-3" unitRef="mxn">611000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c334" decimals="-3" unitRef="mxn">873000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c335" decimals="-3" unitRef="mxn">848000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c336" decimals="-3" unitRef="mxn">3318000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c337" decimals="-3" unitRef="mxn">3318000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c338" decimals="-3" unitRef="mxn">2872000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c339" decimals="-3" unitRef="mxn">3452000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c340" decimals="-3" unitRef="mxn">519000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c341" decimals="-3" unitRef="mxn">3320000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c342" decimals="-3" unitRef="mxn">1638000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c343" decimals="-3" unitRef="mxn">2643000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c344" decimals="-3" unitRef="mxn">1294000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c345" decimals="-3" unitRef="mxn">1294000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c346" decimals="-3" unitRef="mxn">816000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c347" decimals="-3" unitRef="mxn">411000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c348" decimals="-3" unitRef="mxn">5227000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c349" decimals="-3" unitRef="mxn">12192000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c350" decimals="-3" unitRef="mxn">17762000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c351" decimals="-3" unitRef="mxn">18942000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c352" decimals="-3" unitRef="mxn">940000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c353" decimals="-3" unitRef="mxn">25588000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c354" decimals="-3" unitRef="mxn">438000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c355" decimals="-3" unitRef="mxn">820000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c356" decimals="-3" unitRef="mxn">246000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c357" decimals="-3" unitRef="mxn">782000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c2" decimals="-3" unitRef="mxn">70232000</simecb:TotalShortTerm>
    <simecb:TotalShortTerm contextRef="c3" decimals="-3" unitRef="mxn">52706000</simecb:TotalShortTerm>
    <ifrs-full:LongtermDeposits contextRef="c358" decimals="-3" unitRef="mxn">648281000</ifrs-full:LongtermDeposits>
    <ifrs-full:LongtermDeposits contextRef="c359" decimals="-3" unitRef="mxn">648281000</ifrs-full:LongtermDeposits>
    <ifrs-full:LongtermDeposits contextRef="c2" decimals="-3" unitRef="mxn">648281000</ifrs-full:LongtermDeposits>
    <ifrs-full:LongtermDeposits contextRef="c3" decimals="-3" unitRef="mxn">648281000</ifrs-full:LongtermDeposits>
    <simecb:TotalLoansToRelatedPartiesinDollars contextRef="c360" decimals="-3" unitRef="mxn">915553000</simecb:TotalLoansToRelatedPartiesinDollars>
    <simecb:TotalLoansToRelatedPartiesinDollars contextRef="c361" decimals="-3" unitRef="mxn">858510000</simecb:TotalLoansToRelatedPartiesinDollars>
    <simecb:TotalLoansToRelatedPartiesinDollars contextRef="c362" decimals="-3" unitRef="mxn">154605000</simecb:TotalLoansToRelatedPartiesinDollars>
    <simecb:TotalLoansToRelatedPartiesinDollars contextRef="c363" decimals="-3" unitRef="mxn">150233000</simecb:TotalLoansToRelatedPartiesinDollars>
    <simecb:TotalLoansToRelatedPartiesinDollars contextRef="c2" decimals="-3" unitRef="mxn">1070158000</simecb:TotalLoansToRelatedPartiesinDollars>
    <simecb:TotalLoansToRelatedPartiesinDollars contextRef="c3" decimals="-3" unitRef="mxn">1008743000</simecb:TotalLoansToRelatedPartiesinDollars>
    <simecb:TotalLongterm contextRef="c0" decimals="-3" unitRef="mxn">1718439000</simecb:TotalLongterm>
    <simecb:TotalLongterm contextRef="c4" decimals="-3" unitRef="mxn">1657024000</simecb:TotalLongterm>
    <ifrs-full:InterestExpenseOnBankLoansAndOverdrafts contextRef="c0" decimals="-3" unitRef="mxn">915553000</ifrs-full:InterestExpenseOnBankLoansAndOverdrafts>
    <ifrs-full:InterestExpenseOnBankLoansAndOverdrafts contextRef="c4" decimals="-3" unitRef="mxn">858510000</ifrs-full:InterestExpenseOnBankLoansAndOverdrafts>
    <ifrs-full:Borrowings contextRef="c325" decimals="0" unitRef="usd">25400</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c2" decimals="-3" unitRef="mxn">521208000</ifrs-full:Borrowings>
    <ifrs-full:InterestPayable contextRef="c2" decimals="-3" unitRef="mxn">120494000</ifrs-full:InterestPayable>
    <ifrs-full:ValueAddedTaxPayables contextRef="c2" decimals="-3" unitRef="mxn">18596000</ifrs-full:ValueAddedTaxPayables>
    <simecb:BalanceAmount contextRef="c2" decimals="-3" unitRef="mxn">660298000</simecb:BalanceAmount>
    <ifrs-full:Borrowings contextRef="c3" decimals="-3" unitRef="mxn">506354000</ifrs-full:Borrowings>
    <ifrs-full:InterestPayable contextRef="c3" decimals="-3" unitRef="mxn">93816000</ifrs-full:InterestPayable>
    <ifrs-full:ValueAddedTaxPayables contextRef="c3" decimals="-3" unitRef="mxn">14279000</ifrs-full:ValueAddedTaxPayables>
    <simecb:BalanceAmount contextRef="c3" decimals="-3" unitRef="mxn">614449000</simecb:BalanceAmount>
    <ifrs-full:Borrowings contextRef="c326" decimals="-3" unitRef="mxn">186752000</ifrs-full:Borrowings>
    <ifrs-full:InterestPayable contextRef="c326" decimals="-3" unitRef="mxn">59054000</ifrs-full:InterestPayable>
    <ifrs-full:ValueAddedTaxPayables contextRef="c326" decimals="-3" unitRef="mxn">9449000</ifrs-full:ValueAddedTaxPayables>
    <simecb:BalanceAmount contextRef="c326" decimals="-3" unitRef="mxn">255255000</simecb:BalanceAmount>
    <ifrs-full:Borrowings contextRef="c327" decimals="-3" unitRef="mxn">186752000</ifrs-full:Borrowings>
    <ifrs-full:InterestPayable contextRef="c327" decimals="-3" unitRef="mxn">49404000</ifrs-full:InterestPayable>
    <ifrs-full:ValueAddedTaxPayables contextRef="c327" decimals="-3" unitRef="mxn">7905000</ifrs-full:ValueAddedTaxPayables>
    <simecb:BalanceAmount contextRef="c327" decimals="-3" unitRef="mxn">244061000</simecb:BalanceAmount>
    <simecb:BalanceAmount contextRef="c328" decimals="-3" unitRef="mxn">154605000</simecb:BalanceAmount>
    <simecb:AmountReceived contextRef="c328" decimals="0" unitRef="usd">7536068</simecb:AmountReceived>
    <simecb:AmountReceived contextRef="c329" decimals="-3" unitRef="mxn">150233000</simecb:AmountReceived>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c342" decimals="-3" unitRef="mxn">7155000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c343" decimals="-3" unitRef="mxn">4625000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c326" decimals="-3" unitRef="mxn">214294000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c327" decimals="-3" unitRef="mxn">214294000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c364" decimals="-3" unitRef="mxn">3802000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c365" decimals="-3" unitRef="mxn">1292000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c366" decimals="-3" unitRef="mxn">251000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c367" decimals="-3" unitRef="mxn">251000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c368" decimals="-3" unitRef="mxn">445000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c369" decimals="-3" unitRef="mxn">1404000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c338" decimals="-3" unitRef="mxn">2074000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c339" decimals="-3" unitRef="mxn">3855000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c370" decimals="-3" unitRef="mxn">11603000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c371" decimals="-3" unitRef="mxn">9073000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c372" decimals="-3" unitRef="mxn">2532000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c373" decimals="-3" unitRef="mxn">102067000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c374" decimals="-3" unitRef="mxn">7174000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c375" decimals="-3" unitRef="mxn">7377000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c376" decimals="-3" unitRef="mxn">7090000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c377" decimals="-3" unitRef="mxn">6287000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c351" decimals="-3" unitRef="mxn">48096000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c378" decimals="-3" unitRef="mxn">595000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c379" decimals="-3" unitRef="mxn">634000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c380" decimals="-3" unitRef="mxn">156000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c381" decimals="-3" unitRef="mxn">0</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c382" decimals="-3" unitRef="mxn">7458000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c383" decimals="-3" unitRef="mxn">0</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c356" decimals="-3" unitRef="mxn">188000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c357" decimals="-3" unitRef="mxn">352000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c2" decimals="-3" unitRef="mxn">312913000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="c3" decimals="-3" unitRef="mxn">351511000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;19.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Cost
of sales and expenses by their nature&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At
the years ended at December 31, 2021, 2020 and 2019, the cost of sales and administration expenses consist of the following:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"&gt;Raw materials and consumables&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;26,298,681&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;16,343,140&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;16,411,788&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Electrical energy&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,530,134&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,820,667&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,303,640&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Ferroalloys&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,396,516&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,617,352&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,137,671&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Refractories&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;810,315&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;629,758&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;707,214&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Oxygen&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;293,217&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;248,029&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;276,648&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Electrodes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;444,201&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;434,265&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,293,096&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Gas and fuels&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,161,994&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;767,823&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;962,001&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Labor&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,024,419&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,831,225&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,042,433&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Operation materials&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,339,692&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,033,597&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;919,893&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,175,108&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,452,271&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,108,629&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Maintenance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,561,716&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,262,728&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,221,595&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Other expenses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;974,835&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,790,197&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;319,958&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;42,010,828&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,231,052&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,704,566&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"&gt;Cost of sales&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;39,968,186&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;29,211,724&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;30,067,141&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Administrative expenses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,042,642&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,019,328&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,637,425&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;42,010,828&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,231,052&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,704,566&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory>
    <ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"&gt;Raw materials and consumables&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;26,298,681&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;16,343,140&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;16,411,788&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Electrical energy&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,530,134&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,820,667&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,303,640&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Ferroalloys&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,396,516&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,617,352&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,137,671&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Refractories&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;810,315&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;629,758&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;707,214&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Oxygen&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;293,217&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;248,029&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;276,648&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Electrodes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;444,201&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;434,265&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,293,096&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Gas and fuels&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,161,994&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;767,823&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;962,001&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Labor&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,024,419&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,831,225&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,042,433&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Operation materials&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,339,692&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,033,597&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;919,893&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,175,108&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,452,271&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,108,629&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Maintenance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,561,716&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,262,728&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,221,595&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Other expenses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;974,835&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,790,197&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;319,958&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;42,010,828&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,231,052&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,704,566&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"&gt;Cost of sales&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;39,968,186&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;29,211,724&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;30,067,141&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Administrative expenses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,042,642&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,019,328&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,637,425&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;42,010,828&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,231,052&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,704,566&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory>
    <simecb:CostOfSalesAndExpenses contextRef="c384" decimals="-3" unitRef="mxn">26298681000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c385" decimals="-3" unitRef="mxn">16343140000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c386" decimals="-3" unitRef="mxn">16411788000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c387" decimals="-3" unitRef="mxn">3530134000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c388" decimals="-3" unitRef="mxn">2820667000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c389" decimals="-3" unitRef="mxn">3303640000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c390" decimals="-3" unitRef="mxn">2396516000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c391" decimals="-3" unitRef="mxn">1617352000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c392" decimals="-3" unitRef="mxn">2137671000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c393" decimals="-3" unitRef="mxn">810315000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c394" decimals="-3" unitRef="mxn">629758000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c395" decimals="-3" unitRef="mxn">707214000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c396" decimals="-3" unitRef="mxn">293217000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c397" decimals="-3" unitRef="mxn">248029000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c398" decimals="-3" unitRef="mxn">276648000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c399" decimals="-3" unitRef="mxn">444201000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c400" decimals="-3" unitRef="mxn">434265000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c401" decimals="-3" unitRef="mxn">1293096000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c402" decimals="-3" unitRef="mxn">1161994000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c403" decimals="-3" unitRef="mxn">767823000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c404" decimals="-3" unitRef="mxn">962001000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c405" decimals="-3" unitRef="mxn">2024419000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c406" decimals="-3" unitRef="mxn">1831225000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c407" decimals="-3" unitRef="mxn">2042433000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c408" decimals="-3" unitRef="mxn">1339692000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c409" decimals="-3" unitRef="mxn">1033597000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c410" decimals="-3" unitRef="mxn">919893000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c411" decimals="-3" unitRef="mxn">1175108000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c412" decimals="-3" unitRef="mxn">1452271000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c413" decimals="-3" unitRef="mxn">1108629000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c414" decimals="-3" unitRef="mxn">1561716000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c415" decimals="-3" unitRef="mxn">1262728000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c416" decimals="-3" unitRef="mxn">2221595000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c417" decimals="-3" unitRef="mxn">974835000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c418" decimals="-3" unitRef="mxn">2790197000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c419" decimals="-3" unitRef="mxn">319958000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c0" decimals="-3" unitRef="mxn">42010828000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c4" decimals="-3" unitRef="mxn">31231052000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAndExpenses contextRef="c5" decimals="-3" unitRef="mxn">31704566000</simecb:CostOfSalesAndExpenses>
    <simecb:CostOfSalesAdministrativeExpenses contextRef="c0" decimals="-3" unitRef="mxn">39968186000</simecb:CostOfSalesAdministrativeExpenses>
    <simecb:CostOfSalesAdministrativeExpenses contextRef="c4" decimals="-3" unitRef="mxn">29211724000</simecb:CostOfSalesAdministrativeExpenses>
    <simecb:CostOfSalesAdministrativeExpenses contextRef="c5" decimals="-3" unitRef="mxn">30067141000</simecb:CostOfSalesAdministrativeExpenses>
    <simecb:AdministrativeExpensesinDollars contextRef="c0" decimals="-3" unitRef="mxn">2042642000</simecb:AdministrativeExpensesinDollars>
    <simecb:AdministrativeExpensesinDollars contextRef="c4" decimals="-3" unitRef="mxn">2019328000</simecb:AdministrativeExpensesinDollars>
    <simecb:AdministrativeExpensesinDollars contextRef="c5" decimals="-3" unitRef="mxn">1637425000</simecb:AdministrativeExpensesinDollars>
    <simecb:CostOfSalesAdministrativeExpensesinDollars contextRef="c0" decimals="-3" unitRef="mxn">42010828000</simecb:CostOfSalesAdministrativeExpensesinDollars>
    <simecb:CostOfSalesAdministrativeExpensesinDollars contextRef="c4" decimals="-3" unitRef="mxn">31231052000</simecb:CostOfSalesAdministrativeExpensesinDollars>
    <simecb:CostOfSalesAdministrativeExpensesinDollars contextRef="c5" decimals="-3" unitRef="mxn">31704566000</simecb:CostOfSalesAdministrativeExpensesinDollars>
    <ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;20.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Other
                                         (income) expenses, net&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
components of other income (expenses) net, in the years ended December 31, 2021, 2020 and 2019, are the following:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"&gt;Cancellation of balances&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;157,834&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"/&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;87,241&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Land treatments in Pacific Steel, Inc.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,088&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,708&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,362&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Attorney&#x2019;s fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;54,520&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Bad debt estimate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;19,398&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,320&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Other expenses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;179,320&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,708&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;150,443&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Sale of scrap&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(9,993&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(232,157&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,182&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Recovery of losses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(9,623&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(6,397&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Brazil tax benefits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(256,698&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Update of balances in favor in taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(64,915&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Agreements with clients&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(27,869&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Other income&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(17,383&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(32,733&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(4,282&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Other income&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(101,914&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(549,457&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(13,861&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;Other (income) and other expenses, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;77,406&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(546,749&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;136,582&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory>
    <simecb:ScheduleOfOtherIncomeexpensesNetTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"&gt;Cancellation of balances&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;157,834&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"/&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;87,241&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;Land treatments in Pacific Steel, Inc.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,088&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,708&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,362&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Attorney&#x2019;s fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;54,520&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Bad debt estimate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;19,398&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,320&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Other expenses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;179,320&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,708&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;150,443&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Sale of scrap&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(9,993&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(232,157&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,182&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Recovery of losses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(9,623&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(6,397&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Brazil tax benefits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(256,698&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Update of balances in favor in taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(64,915&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Agreements with clients&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(27,869&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Other income&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(17,383&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(32,733&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(4,282&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Other income&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(101,914&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(549,457&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(13,861&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;Other (income) and other expenses, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;77,406&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(546,749&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;136,582&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</simecb:ScheduleOfOtherIncomeexpensesNetTableTextBlock>
    <simecb:CancellationOfBalances contextRef="c0" decimals="-3" unitRef="mxn">157834000</simecb:CancellationOfBalances>
    <simecb:CancellationOfBalances contextRef="c5" decimals="-3" unitRef="mxn">87241000</simecb:CancellationOfBalances>
    <simecb:LandTreatments contextRef="c0" decimals="-3" unitRef="mxn">2088000</simecb:LandTreatments>
    <simecb:LandTreatments contextRef="c4" decimals="-3" unitRef="mxn">2708000</simecb:LandTreatments>
    <simecb:LandTreatments contextRef="c5" decimals="-3" unitRef="mxn">3362000</simecb:LandTreatments>
    <simecb:AttorneysFees contextRef="c5" decimals="-3" unitRef="mxn">54520000</simecb:AttorneysFees>
    <ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction contextRef="c0" decimals="-3" unitRef="mxn">19398000</ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction>
    <ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction contextRef="c5" decimals="-3" unitRef="mxn">5320000</ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction>
    <ifrs-full:OtherExpenseByFunction contextRef="c0" decimals="-3" unitRef="mxn">179320000</ifrs-full:OtherExpenseByFunction>
    <ifrs-full:OtherExpenseByFunction contextRef="c4" decimals="-3" unitRef="mxn">2708000</ifrs-full:OtherExpenseByFunction>
    <ifrs-full:OtherExpenseByFunction contextRef="c5" decimals="-3" unitRef="mxn">150443000</ifrs-full:OtherExpenseByFunction>
    <simecb:SaleOfScrap contextRef="c0" decimals="-3" unitRef="mxn">9993000</simecb:SaleOfScrap>
    <simecb:SaleOfScrap contextRef="c4" decimals="-3" unitRef="mxn">232157000</simecb:SaleOfScrap>
    <simecb:SaleOfScrap contextRef="c5" decimals="-3" unitRef="mxn">3182000</simecb:SaleOfScrap>
    <simecb:RecoveryOfLosses contextRef="c0" decimals="-3" unitRef="mxn">9623000</simecb:RecoveryOfLosses>
    <simecb:RecoveryOfLosses contextRef="c5" decimals="-3" unitRef="mxn">6397000</simecb:RecoveryOfLosses>
    <simecb:BrazilTaxBenefits contextRef="c4" decimals="-3" unitRef="mxn">256698000</simecb:BrazilTaxBenefits>
    <simecb:UpdateOfBalancesInFavorInTaxes contextRef="c0" decimals="-3" unitRef="mxn">64915000</simecb:UpdateOfBalancesInFavorInTaxes>
    <simecb:AgreementsWithClients contextRef="c4" decimals="-3" unitRef="mxn">27869000</simecb:AgreementsWithClients>
    <ifrs-full:OtherIncome contextRef="c0" decimals="-3" unitRef="mxn">17383000</ifrs-full:OtherIncome>
    <ifrs-full:OtherIncome contextRef="c4" decimals="-3" unitRef="mxn">32733000</ifrs-full:OtherIncome>
    <ifrs-full:OtherIncome contextRef="c5" decimals="-3" unitRef="mxn">4282000</ifrs-full:OtherIncome>
    <simecb:OtherIncomeNet contextRef="c0" decimals="-3" unitRef="mxn">101914000</simecb:OtherIncomeNet>
    <simecb:OtherIncomeNet contextRef="c4" decimals="-3" unitRef="mxn">549457000</simecb:OtherIncomeNet>
    <simecb:OtherIncomeNet contextRef="c5" decimals="-3" unitRef="mxn">13861000</simecb:OtherIncomeNet>
    <simecb:OtherIncomeAndOtherExpensesNet contextRef="c0" decimals="-3" unitRef="mxn">77406000</simecb:OtherIncomeAndOtherExpensesNet>
    <simecb:OtherIncomeAndOtherExpensesNet contextRef="c4" decimals="-3" unitRef="mxn">-546749000</simecb:OtherIncomeAndOtherExpensesNet>
    <simecb:OtherIncomeAndOtherExpensesNet contextRef="c5" decimals="-3" unitRef="mxn">136582000</simecb:OtherIncomeAndOtherExpensesNet>
    <ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;21.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Financial
                                         instruments&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Capital
                                         risk management &#x2013;&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 the return to its stockholders
                                         through the reinvestment of earnings. The Company&#x2019;s general strategy has not been
                                         altered in recent years. The Company&#x2019;s policy is to not obtain bank loans or any
                                         other financing transaction.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;b.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Market
                                         risk&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &#x2013; &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. Market prices include
                                         the foreign exchange risk, interest rate risk and the raw material prices risk.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;c.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Foreign
                                         exchange risk management &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; 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):&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;December&#160;31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Short &#x2013; term assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;20,783,197&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;12,061,901&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Short &#x2013; term liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,434,451&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,821,467&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 4pt"&gt;Net monetary asset position in foreign currency&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;12,348,746&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;6,240,434&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 4pt"&gt;Equivalent in U.S. Dollars (thousands)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;USD$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;601,917&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;USD$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;313,036&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;d.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Credit
                                         risk management &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#x2013;&lt;/i&gt; 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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;e.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Liquidity
                                         risk and risk tables &lt;/i&gt;&lt;/b&gt;&#x2013; 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&#x2019;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.:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;(In thousands of US
    dollars)&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;December&#160;31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;Bank loans credit lines:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; width: 76%; text-align: left"&gt;Drawn balances&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;350,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;350,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Undrawn balances&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;183,942&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;182,514&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;Available line balance&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;166,058&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;167,486&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory>
    <simecb:DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;December&#160;31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Short &#x2013; term assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;20,783,197&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;12,061,901&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Short &#x2013; term liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,434,451&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,821,467&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 4pt"&gt;Net monetary asset position in foreign currency&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;12,348,746&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;6,240,434&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: justify; padding-bottom: 4pt"&gt;Equivalent in U.S. Dollars (thousands)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;USD$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;601,917&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;USD$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;313,036&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;</simecb:DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock>
    <simecb:ShortTermAsset contextRef="c2" decimals="-3" unitRef="mxn">20783197000</simecb:ShortTermAsset>
    <simecb:ShortTermAsset contextRef="c3" decimals="-3" unitRef="mxn">12061901000</simecb:ShortTermAsset>
    <simecb:ShortTermsLiabilities contextRef="c0" decimals="-3" unitRef="mxn">8434451000</simecb:ShortTermsLiabilities>
    <simecb:ShortTermsLiabilities contextRef="c4" decimals="-3" unitRef="mxn">5821467000</simecb:ShortTermsLiabilities>
    <ifrs-full:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets contextRef="c0" decimals="-3" unitRef="mxn">12348746000</ifrs-full:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets>
    <ifrs-full:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets contextRef="c4" decimals="-3" unitRef="mxn">6240434000</ifrs-full:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets>
    <ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents contextRef="c2" decimals="0" unitRef="usd">601917</ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents>
    <ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents contextRef="c3" decimals="0" unitRef="usd">313036</ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents>
    <simecb:ConcentrationOfCreditRiskPercentage contextRef="c0" decimals="2" unitRef="pure">0.05</simecb:ConcentrationOfCreditRiskPercentage>
    <simecb:ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;(In thousands of US
    dollars)&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;December&#160;31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;Bank loans credit lines:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; width: 76%; text-align: left"&gt;Drawn balances&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;350,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;350,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Undrawn balances&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;183,942&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;182,514&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;Available line balance&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;166,058&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;167,486&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</simecb:ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock>
    <simecb:DrawnBalances contextRef="c2" decimals="-3" unitRef="usd">350000000</simecb:DrawnBalances>
    <simecb:DrawnBalances contextRef="c3" decimals="-3" unitRef="usd">350000000</simecb:DrawnBalances>
    <simecb:UndrawnBalances contextRef="c2" decimals="-3" unitRef="usd">183942000</simecb:UndrawnBalances>
    <simecb:UndrawnBalances contextRef="c3" decimals="-3" unitRef="usd">182514000</simecb:UndrawnBalances>
    <ifrs-full:CreditExposure contextRef="c2" decimals="-3" unitRef="usd">166058000</ifrs-full:CreditExposure>
    <ifrs-full:CreditExposure contextRef="c3" decimals="-3" unitRef="usd">167486000</ifrs-full:CreditExposure>
    <ifrs-full:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;22.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Financial
                                         information by segments&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#x2019;s sales are made in Mexico, the United States of America
and Brazil. The Mexican segment includes the plants in Mexicali, Guadalajara, Tlaxcala and San Luis Potosi. The USA segment includes
the seven Republic plants six 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 Brazilian segment includes the plants in Cariacica and Ita&#xfa;na. The segments
are engaged in the manufacturing and sale of long steel products intended mainly for the building and automotive industries.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Year ended December&#160;31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Mexico&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;USA&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Brazil&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Eliminations between segments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left"&gt;Net sales&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;29,678,133&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;8,216,595&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;17,725,628&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"/&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;55,620,356&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Cost of sales&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;21,337,462&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,159,354&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;11,471,370&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;39,968,186&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Gross profit (loss)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,340,671&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,057,241&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,254,258&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,652,170&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Administrative expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(907,798&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(256,875&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(877,969&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,042,642&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Other income (expenses), net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(77,530&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;454,303&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,793&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(455,972&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(77,406&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;65,631&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;317&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;65,948&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(28,904&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(61,494&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(96,486&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99,439&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(87,445&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Exchange rate gain (loss), net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;325,389&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(378&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(120,300&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;120,300&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;325,011&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Income (loss) before income taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,717,459&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,193,114&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,161,296&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(236,233&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,835,636&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Income taxes&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,472,751&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;477,380&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,439,638&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,389,769&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;Net income (loss) for the year&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;5,244,708&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;715,734&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,721,658&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(236,233&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9,445,867&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;667,167&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;270,119&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;237,822&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,175,108&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Total assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;47,917,643&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,836,083&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,815,051&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(10,226,205&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;57,342,572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Total, liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,828,384&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,544,135&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,396,190&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(10,226,205&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,542,504&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Acquisitions of property, plant and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;367,496&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;288,487&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;410,439&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,066,422&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Year
ended December&#160;31, 2020&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Mexico&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;USA&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Brazil&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Eliminations between segments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left"&gt;Net sales&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;19,660,889&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;5,549,366&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;10,659,059&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"/&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;35,869,314&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Cost of sales&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;15,459,258&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,677,213&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,075,253&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;29,211,724&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Gross profit (loss)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,201,631&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(127,847&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,583,806&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,657,590&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Administrative expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,117,817&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(240,726&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(660,785&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,019,328&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Other income (expenses), net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;52,656&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;505,946&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,854&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;546,748&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;107,605&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;222&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;107,827&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(5,108&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(16,104&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(66,007&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;33,473&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(53,746&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Exchange rate gain (loss), net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(483,822&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,510&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,096,416&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,215,564&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(363,164&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Income (loss) before income taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,755,145&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;123,001&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;748,744&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,249,037&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,875,927&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Income taxes&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,747,568&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;118,926&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;211,350&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,077,844&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;Net income (loss) for the year&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,007,577&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,075&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;537,394&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,249,037&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,798,083&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;693,362&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;332,186&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;426,723&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,452,271&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Total assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;33,386,043&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,237,831&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,807,121&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,927,348&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;45,503,647&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Total liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,944,579&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,797,682&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,670,075&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,927,348&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,484,988&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Acquisitions of property, plant and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;278,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;41,054&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;631,451&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;951,205&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Year ended December&#160;31, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Mexico&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;USA&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Brazil&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Eliminations between segments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left"&gt;Net sales&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;18,530,672&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,120,360&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;8,520,169&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"/&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;34,171,201&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Cost of sales&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;14,934,575&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,752,776&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,379,790&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;30,067,141&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Gross profit (loss)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,596,097&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(632,416&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,140,379&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,104,060&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Administrative expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(848,495&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(267,756&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(521,174&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,637,425&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Other income (expenses), net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(175,412&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;71,324&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(32,494&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(136,582&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;145,729&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;266&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;145,995&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,438&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(84,621&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(110,919&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;137,053&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(55,049&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Exchange rate gain (loss), net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(628,044&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,745&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(177,314&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;18,030&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(784,583&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Income (loss) before income taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,093,313&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(910,458&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;298,478&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;155,083&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,636,416&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Income taxes&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,505,015&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(236,598&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,857&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,276,274&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;Net income (loss) for the year&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1,411,702&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(673,860&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;290,621&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;155,083&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1,639,858&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;577,048&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;260,760&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;270,821&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,108,629&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Total assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;32,935,743&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,419,771&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,002,701&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,343,456&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;44,014,759&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Total liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,253,713&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,219,817&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,274,908&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,343,456&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,404,982&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Acquisitions of property, plant and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;785,818&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;278,467&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;207,135&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,271,420&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Information
on products:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Year ended December&#160;31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"&gt;Light structural&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,600,484&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,529,216&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,396,632&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Structural&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,342,228&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,677,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,304,178&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Bars&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,456,151&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,061,053&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,220,264&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Rebar&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,625,066&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14,081,399&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,370,490&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Flat rebar&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,376,554&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,851,960&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,833,576&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Hot rolled bars&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,413,275&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,548,939&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,226,613&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Cold drawn bars&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,213,061&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,139,938&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,102,544&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Others&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,593,537&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,979,368&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,716,904&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;55,620,356&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;35,869,314&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;34,171,201&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Information
about geographical areas:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Year ended December&#160;31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"&gt;Mexico&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;28,060,405&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;18,122,828&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;17,873,633&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;USA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,050,696&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,555,642&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,544,078&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Brazil&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17,548,823&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,608,151&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,500,592&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Canada&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;441,856&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;311,761&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;175,686&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Latin America&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;513,524&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;253,096&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;60,672&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Other (Europe and Asia)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,052&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;17,836&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;16,540&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;55,620,356&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;35,869,314&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;34,171,201&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;</ifrs-full:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory>
    <simecb:ScheduleOfFinancialInformationBySegmentsTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Year ended December&#160;31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Mexico&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;USA&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Brazil&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Eliminations between segments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left"&gt;Net sales&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;29,678,133&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;8,216,595&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;17,725,628&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"/&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;55,620,356&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Cost of sales&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;21,337,462&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,159,354&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;11,471,370&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;39,968,186&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Gross profit (loss)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,340,671&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,057,241&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,254,258&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,652,170&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Administrative expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(907,798&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(256,875&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(877,969&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,042,642&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Other income (expenses), net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(77,530&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;454,303&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,793&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(455,972&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(77,406&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;65,631&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;317&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;65,948&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(28,904&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(61,494&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(96,486&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;99,439&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(87,445&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Exchange rate gain (loss), net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;325,389&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(378&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(120,300&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;120,300&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;325,011&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Income (loss) before income taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,717,459&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,193,114&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,161,296&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(236,233&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,835,636&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Income taxes&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,472,751&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;477,380&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,439,638&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,389,769&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;Net income (loss) for the year&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;5,244,708&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;715,734&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,721,658&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(236,233&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9,445,867&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;667,167&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;270,119&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;237,822&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,175,108&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Total assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;47,917,643&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,836,083&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,815,051&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(10,226,205&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;57,342,572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Total, liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,828,384&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,544,135&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,396,190&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(10,226,205&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,542,504&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Acquisitions of property, plant and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;367,496&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;288,487&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;410,439&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,066,422&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif;  width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Year
ended December&#160;31, 2020&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Mexico&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;USA&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Brazil&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Eliminations between segments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left"&gt;Net sales&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;19,660,889&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;5,549,366&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;10,659,059&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"/&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;35,869,314&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Cost of sales&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;15,459,258&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,677,213&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,075,253&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;29,211,724&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Gross profit (loss)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,201,631&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(127,847&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,583,806&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,657,590&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Administrative expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,117,817&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(240,726&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(660,785&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,019,328&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Other income (expenses), net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;52,656&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;505,946&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,854&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;546,748&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;107,605&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;222&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;107,827&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(5,108&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(16,104&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(66,007&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;33,473&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(53,746&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Exchange rate gain (loss), net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(483,822&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,510&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,096,416&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,215,564&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(363,164&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Income (loss) before income taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,755,145&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;123,001&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;748,744&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,249,037&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,875,927&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Income taxes&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,747,568&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;118,926&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;211,350&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,077,844&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;Net income (loss) for the year&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,007,577&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,075&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;537,394&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,249,037&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,798,083&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;693,362&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;332,186&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;426,723&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,452,271&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Total assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;33,386,043&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,237,831&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,807,121&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,927,348&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;45,503,647&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Total liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,944,579&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,797,682&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,670,075&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,927,348&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,484,988&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Acquisitions of property, plant and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;278,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;41,054&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;631,451&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;951,205&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Year ended December&#160;31, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Mexico&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;USA&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Brazil&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Eliminations between segments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left"&gt;Net sales&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;18,530,672&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,120,360&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;8,520,169&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"/&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;34,171,201&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Cost of sales&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;14,934,575&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,752,776&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,379,790&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;30,067,141&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Gross profit (loss)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,596,097&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(632,416&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,140,379&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,104,060&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Administrative expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(848,495&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(267,756&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(521,174&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,637,425&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Other income (expenses), net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(175,412&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;71,324&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(32,494&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(136,582&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;145,729&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;266&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;145,995&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,438&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(84,621&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(110,919&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;137,053&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(55,049&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Exchange rate gain (loss), net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(628,044&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,745&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(177,314&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;18,030&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(784,583&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Income (loss) before income taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,093,313&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(910,458&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;298,478&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;155,083&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,636,416&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Income taxes&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,505,015&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(236,598&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,857&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,276,274&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;Net income (loss) for the year&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1,411,702&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(673,860&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;290,621&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;155,083&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1,639,858&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;577,048&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;260,760&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;270,821&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,108,629&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Total assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;32,935,743&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,419,771&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,002,701&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,343,456&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;44,014,759&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Total liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,253,713&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,219,817&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,274,908&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,343,456&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,404,982&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Acquisitions of property, plant and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;785,818&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;278,467&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;207,135&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,271,420&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</simecb:ScheduleOfFinancialInformationBySegmentsTableTextBlock>
    <ifrs-full:OtherRevenue contextRef="c420" decimals="-3" unitRef="mxn">29678133000</ifrs-full:OtherRevenue>
    <ifrs-full:OtherRevenue contextRef="c421" decimals="-3" unitRef="mxn">8216595000</ifrs-full:OtherRevenue>
    <ifrs-full:OtherRevenue contextRef="c422" decimals="-3" unitRef="mxn">17725628000</ifrs-full:OtherRevenue>
    <ifrs-full:OtherRevenue contextRef="c0" decimals="-3" unitRef="mxn">55620356000</ifrs-full:OtherRevenue>
    <ifrs-full:CostOfSales contextRef="c420" decimals="-3" unitRef="mxn">21337462000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales contextRef="c421" decimals="-3" unitRef="mxn">7159354000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales contextRef="c422" decimals="-3" unitRef="mxn">11471370000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales contextRef="c0" decimals="-3" unitRef="mxn">39968186000</ifrs-full:CostOfSales>
    <ifrs-full:GrossProfit contextRef="c420" decimals="-3" unitRef="mxn">8340671000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit contextRef="c421" decimals="-3" unitRef="mxn">1057241000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit contextRef="c422" decimals="-3" unitRef="mxn">6254258000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit contextRef="c0" decimals="-3" unitRef="mxn">15652170000</ifrs-full:GrossProfit>
    <ifrs-full:AdministrativeExpense contextRef="c420" decimals="-3" unitRef="mxn">907798000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense contextRef="c421" decimals="-3" unitRef="mxn">256875000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense contextRef="c422" decimals="-3" unitRef="mxn">877969000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense contextRef="c0" decimals="-3" unitRef="mxn">2042642000</ifrs-full:AdministrativeExpense>
    <simecb:OtherIncomeexpensesNet contextRef="c420" decimals="-3" unitRef="mxn">-77530000</simecb:OtherIncomeexpensesNet>
    <simecb:OtherIncomeexpensesNet contextRef="c421" decimals="-3" unitRef="mxn">454303000</simecb:OtherIncomeexpensesNet>
    <simecb:OtherIncomeexpensesNet contextRef="c422" decimals="-3" unitRef="mxn">1793000</simecb:OtherIncomeexpensesNet>
    <simecb:OtherIncomeexpensesNet contextRef="c423" decimals="-3" unitRef="mxn">-455972000</simecb:OtherIncomeexpensesNet>
    <simecb:OtherIncomeexpensesNet contextRef="c0" decimals="-3" unitRef="mxn">-77406000</simecb:OtherIncomeexpensesNet>
    <simecb:InterestIncome contextRef="c420" decimals="-3" unitRef="mxn">65631000</simecb:InterestIncome>
    <simecb:InterestIncome contextRef="c421" decimals="-3" unitRef="mxn">317000</simecb:InterestIncome>
    <simecb:InterestIncome contextRef="c0" decimals="-3" unitRef="mxn">65948000</simecb:InterestIncome>
    <simecb:InterestExpenses contextRef="c420" decimals="-3" unitRef="mxn">-28904000</simecb:InterestExpenses>
    <simecb:InterestExpenses contextRef="c421" decimals="-3" unitRef="mxn">-61494000</simecb:InterestExpenses>
    <simecb:InterestExpenses contextRef="c422" decimals="-3" unitRef="mxn">-96486000</simecb:InterestExpenses>
    <simecb:InterestExpenses contextRef="c423" decimals="-3" unitRef="mxn">99439000</simecb:InterestExpenses>
    <simecb:InterestExpenses contextRef="c0" decimals="-3" unitRef="mxn">-87445000</simecb:InterestExpenses>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c420" decimals="-3" unitRef="mxn">325389000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c421" decimals="-3" unitRef="mxn">-378000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c422" decimals="-3" unitRef="mxn">-120300000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c423" decimals="-3" unitRef="mxn">120300000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c0" decimals="-3" unitRef="mxn">325011000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:ProfitLossBeforeTax contextRef="c420" decimals="-3" unitRef="mxn">7717459000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c421" decimals="-3" unitRef="mxn">1193114000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c422" decimals="-3" unitRef="mxn">5161296000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c423" decimals="-3" unitRef="mxn">-236233000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c0" decimals="-3" unitRef="mxn">13835636000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c420" decimals="-3" unitRef="mxn">2472751000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c421" decimals="-3" unitRef="mxn">477380000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c422" decimals="-3" unitRef="mxn">1439638000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c0" decimals="-3" unitRef="mxn">4389769000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <simecb:NetIncomelossForTheYear contextRef="c420" decimals="-3" unitRef="mxn">5244708000</simecb:NetIncomelossForTheYear>
    <simecb:NetIncomelossForTheYear contextRef="c421" decimals="-3" unitRef="mxn">715734000</simecb:NetIncomelossForTheYear>
    <simecb:NetIncomelossForTheYear contextRef="c422" decimals="-3" unitRef="mxn">3721658000</simecb:NetIncomelossForTheYear>
    <simecb:NetIncomelossForTheYear contextRef="c423" decimals="-3" unitRef="mxn">-236233000</simecb:NetIncomelossForTheYear>
    <simecb:NetIncomelossForTheYear contextRef="c0" decimals="-3" unitRef="mxn">9445867000</simecb:NetIncomelossForTheYear>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="c420" decimals="-3" unitRef="mxn">667167000</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="c421" decimals="-3" unitRef="mxn">270119000</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="c422" decimals="-3" unitRef="mxn">237822000</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="c0" decimals="-3" unitRef="mxn">1175108000</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:Assets contextRef="c424" decimals="-3" unitRef="mxn">47917643000</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="c425" decimals="-3" unitRef="mxn">10836083000</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="c426" decimals="-3" unitRef="mxn">8815051000</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="c427" decimals="-3" unitRef="mxn">-10226205000</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="c2" decimals="-3" unitRef="mxn">57342572000</ifrs-full:Assets>
    <ifrs-full:Liabilities contextRef="c424" decimals="-3" unitRef="mxn">7828384000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities contextRef="c425" decimals="-3" unitRef="mxn">5544135000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities contextRef="c426" decimals="-3" unitRef="mxn">12396190000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities contextRef="c427" decimals="-3" unitRef="mxn">-10226205000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities contextRef="c2" decimals="-3" unitRef="mxn">15542504000</ifrs-full:Liabilities>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c420" decimals="-3" unitRef="mxn">367496000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c421" decimals="-3" unitRef="mxn">288487000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c422" decimals="-3" unitRef="mxn">410439000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c0" decimals="-3" unitRef="mxn">1066422000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:OtherRevenue contextRef="c428" decimals="-3" unitRef="mxn">19660889000</ifrs-full:OtherRevenue>
    <ifrs-full:OtherRevenue contextRef="c429" decimals="-3" unitRef="mxn">5549366000</ifrs-full:OtherRevenue>
    <ifrs-full:OtherRevenue contextRef="c430" decimals="-3" unitRef="mxn">10659059000</ifrs-full:OtherRevenue>
    <ifrs-full:OtherRevenue contextRef="c4" decimals="-3" unitRef="mxn">35869314000</ifrs-full:OtherRevenue>
    <ifrs-full:CostOfSales contextRef="c428" decimals="-3" unitRef="mxn">15459258000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales contextRef="c429" decimals="-3" unitRef="mxn">5677213000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales contextRef="c430" decimals="-3" unitRef="mxn">8075253000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales contextRef="c4" decimals="-3" unitRef="mxn">29211724000</ifrs-full:CostOfSales>
    <ifrs-full:GrossProfit contextRef="c428" decimals="-3" unitRef="mxn">4201631000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit contextRef="c429" decimals="-3" unitRef="mxn">-127847000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit contextRef="c430" decimals="-3" unitRef="mxn">2583806000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit contextRef="c4" decimals="-3" unitRef="mxn">6657590000</ifrs-full:GrossProfit>
    <ifrs-full:AdministrativeExpense contextRef="c428" decimals="-3" unitRef="mxn">1117817000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense contextRef="c429" decimals="-3" unitRef="mxn">240726000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense contextRef="c430" decimals="-3" unitRef="mxn">660785000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense contextRef="c4" decimals="-3" unitRef="mxn">2019328000</ifrs-full:AdministrativeExpense>
    <simecb:OtherIncomeexpensesNet contextRef="c428" decimals="-3" unitRef="mxn">52656000</simecb:OtherIncomeexpensesNet>
    <simecb:OtherIncomeexpensesNet contextRef="c429" decimals="-3" unitRef="mxn">505946000</simecb:OtherIncomeexpensesNet>
    <simecb:OtherIncomeexpensesNet contextRef="c430" decimals="-3" unitRef="mxn">-11854000</simecb:OtherIncomeexpensesNet>
    <simecb:OtherIncomeexpensesNet contextRef="c4" decimals="-3" unitRef="mxn">546748000</simecb:OtherIncomeexpensesNet>
    <simecb:InterestIncome contextRef="c428" decimals="-3" unitRef="mxn">107605000</simecb:InterestIncome>
    <simecb:InterestIncome contextRef="c429" decimals="-3" unitRef="mxn">222000</simecb:InterestIncome>
    <simecb:InterestIncome contextRef="c430" decimals="-3" unitRef="mxn">0</simecb:InterestIncome>
    <simecb:InterestIncome contextRef="c4" decimals="-3" unitRef="mxn">107827000</simecb:InterestIncome>
    <simecb:InterestExpenses contextRef="c428" decimals="-3" unitRef="mxn">-5108000</simecb:InterestExpenses>
    <simecb:InterestExpenses contextRef="c429" decimals="-3" unitRef="mxn">-16104000</simecb:InterestExpenses>
    <simecb:InterestExpenses contextRef="c430" decimals="-3" unitRef="mxn">-66007000</simecb:InterestExpenses>
    <simecb:InterestExpenses contextRef="c431" decimals="-3" unitRef="mxn">33473000</simecb:InterestExpenses>
    <simecb:InterestExpenses contextRef="c4" decimals="-3" unitRef="mxn">-53746000</simecb:InterestExpenses>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c428" decimals="-3" unitRef="mxn">-483822000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c429" decimals="-3" unitRef="mxn">1510000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c430" decimals="-3" unitRef="mxn">-1096416000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c431" decimals="-3" unitRef="mxn">1215564000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c4" decimals="-3" unitRef="mxn">-363164000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:ProfitLossBeforeTax contextRef="c428" decimals="-3" unitRef="mxn">2755145000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c429" decimals="-3" unitRef="mxn">123001000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c430" decimals="-3" unitRef="mxn">748744000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c431" decimals="-3" unitRef="mxn">1249037000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c4" decimals="-3" unitRef="mxn">4875927000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c428" decimals="-3" unitRef="mxn">1747568000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c429" decimals="-3" unitRef="mxn">118926000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c430" decimals="-3" unitRef="mxn">211350000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c4" decimals="-3" unitRef="mxn">2077844000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <simecb:NetIncomelossForTheYear contextRef="c428" decimals="-3" unitRef="mxn">1007577000</simecb:NetIncomelossForTheYear>
    <simecb:NetIncomelossForTheYear contextRef="c429" decimals="-3" unitRef="mxn">4075000</simecb:NetIncomelossForTheYear>
    <simecb:NetIncomelossForTheYear contextRef="c430" decimals="-3" unitRef="mxn">537394000</simecb:NetIncomelossForTheYear>
    <simecb:NetIncomelossForTheYear contextRef="c431" decimals="-3" unitRef="mxn">1249037000</simecb:NetIncomelossForTheYear>
    <simecb:NetIncomelossForTheYear contextRef="c4" decimals="-3" unitRef="mxn">2798083000</simecb:NetIncomelossForTheYear>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="c428" decimals="-3" unitRef="mxn">693362000</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="c429" decimals="-3" unitRef="mxn">332186000</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="c430" decimals="-3" unitRef="mxn">426723000</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="c4" decimals="-3" unitRef="mxn">1452271000</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:Assets contextRef="c432" decimals="-3" unitRef="mxn">33386043000</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="c433" decimals="-3" unitRef="mxn">9237831000</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="c434" decimals="-3" unitRef="mxn">5807121000</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="c435" decimals="-3" unitRef="mxn">-2927348000</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="c3" decimals="-3" unitRef="mxn">45503647000</ifrs-full:Assets>
    <ifrs-full:Liabilities contextRef="c432" decimals="-3" unitRef="mxn">6944579000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities contextRef="c433" decimals="-3" unitRef="mxn">4797682000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities contextRef="c434" decimals="-3" unitRef="mxn">3670075000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities contextRef="c435" decimals="-3" unitRef="mxn">-2927348000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities contextRef="c3" decimals="-3" unitRef="mxn">12484988000</ifrs-full:Liabilities>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c428" decimals="-3" unitRef="mxn">278700000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c429" decimals="-3" unitRef="mxn">41054000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c430" decimals="-3" unitRef="mxn">631451000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c4" decimals="-3" unitRef="mxn">951205000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:OtherRevenue contextRef="c436" decimals="-3" unitRef="mxn">18530672000</ifrs-full:OtherRevenue>
    <ifrs-full:OtherRevenue contextRef="c437" decimals="-3" unitRef="mxn">7120360000</ifrs-full:OtherRevenue>
    <ifrs-full:OtherRevenue contextRef="c438" decimals="-3" unitRef="mxn">8520169000</ifrs-full:OtherRevenue>
    <ifrs-full:OtherRevenue contextRef="c5" decimals="-3" unitRef="mxn">34171201000</ifrs-full:OtherRevenue>
    <ifrs-full:CostOfSales contextRef="c436" decimals="-3" unitRef="mxn">14934575000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales contextRef="c437" decimals="-3" unitRef="mxn">7752776000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales contextRef="c438" decimals="-3" unitRef="mxn">7379790000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales contextRef="c5" decimals="-3" unitRef="mxn">30067141000</ifrs-full:CostOfSales>
    <ifrs-full:GrossProfit contextRef="c436" decimals="-3" unitRef="mxn">3596097000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit contextRef="c437" decimals="-3" unitRef="mxn">-632416000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit contextRef="c438" decimals="-3" unitRef="mxn">1140379000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit contextRef="c5" decimals="-3" unitRef="mxn">4104060000</ifrs-full:GrossProfit>
    <ifrs-full:AdministrativeExpense contextRef="c436" decimals="-3" unitRef="mxn">848495000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense contextRef="c437" decimals="-3" unitRef="mxn">267756000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense contextRef="c438" decimals="-3" unitRef="mxn">521174000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense contextRef="c5" decimals="-3" unitRef="mxn">1637425000</ifrs-full:AdministrativeExpense>
    <simecb:OtherIncomeexpensesNet contextRef="c436" decimals="-3" unitRef="mxn">-175412000</simecb:OtherIncomeexpensesNet>
    <simecb:OtherIncomeexpensesNet contextRef="c437" decimals="-3" unitRef="mxn">71324000</simecb:OtherIncomeexpensesNet>
    <simecb:OtherIncomeexpensesNet contextRef="c438" decimals="-3" unitRef="mxn">-32494000</simecb:OtherIncomeexpensesNet>
    <simecb:OtherIncomeexpensesNet contextRef="c5" decimals="-3" unitRef="mxn">-136582000</simecb:OtherIncomeexpensesNet>
    <simecb:InterestIncome contextRef="c436" decimals="-3" unitRef="mxn">145729000</simecb:InterestIncome>
    <simecb:InterestIncome contextRef="c437" decimals="-3" unitRef="mxn">266000</simecb:InterestIncome>
    <simecb:InterestIncome contextRef="c438" decimals="-3" unitRef="mxn">0</simecb:InterestIncome>
    <simecb:InterestIncome contextRef="c5" decimals="-3" unitRef="mxn">145995000</simecb:InterestIncome>
    <simecb:InterestExpenses contextRef="c436" decimals="-3" unitRef="mxn">3438000</simecb:InterestExpenses>
    <simecb:InterestExpenses contextRef="c437" decimals="-3" unitRef="mxn">-84621000</simecb:InterestExpenses>
    <simecb:InterestExpenses contextRef="c438" decimals="-3" unitRef="mxn">-110919000</simecb:InterestExpenses>
    <simecb:InterestExpenses contextRef="c439" decimals="-3" unitRef="mxn">137053000</simecb:InterestExpenses>
    <simecb:InterestExpenses contextRef="c5" decimals="-3" unitRef="mxn">-55049000</simecb:InterestExpenses>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c436" decimals="-3" unitRef="mxn">-628044000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c437" decimals="-3" unitRef="mxn">2745000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c438" decimals="-3" unitRef="mxn">-177314000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c439" decimals="-3" unitRef="mxn">18030000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c5" decimals="-3" unitRef="mxn">-784583000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:ProfitLossBeforeTax contextRef="c436" decimals="-3" unitRef="mxn">2093313000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c437" decimals="-3" unitRef="mxn">-910458000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c438" decimals="-3" unitRef="mxn">298478000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c439" decimals="-3" unitRef="mxn">155083000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c5" decimals="-3" unitRef="mxn">1636416000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c436" decimals="-3" unitRef="mxn">3505015000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c437" decimals="-3" unitRef="mxn">-236598000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c438" decimals="-3" unitRef="mxn">7857000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="c5" decimals="-3" unitRef="mxn">3276274000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <simecb:NetIncomelossForTheYear contextRef="c436" decimals="-3" unitRef="mxn">-1411702000</simecb:NetIncomelossForTheYear>
    <simecb:NetIncomelossForTheYear contextRef="c437" decimals="-3" unitRef="mxn">-673860000</simecb:NetIncomelossForTheYear>
    <simecb:NetIncomelossForTheYear contextRef="c438" decimals="-3" unitRef="mxn">290621000</simecb:NetIncomelossForTheYear>
    <simecb:NetIncomelossForTheYear contextRef="c439" decimals="-3" unitRef="mxn">155083000</simecb:NetIncomelossForTheYear>
    <simecb:NetIncomelossForTheYear contextRef="c5" decimals="-3" unitRef="mxn">-1639858000</simecb:NetIncomelossForTheYear>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="c436" decimals="-3" unitRef="mxn">577048000</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="c437" decimals="-3" unitRef="mxn">260760000</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="c438" decimals="-3" unitRef="mxn">270821000</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="c5" decimals="-3" unitRef="mxn">1108629000</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:Assets contextRef="c440" decimals="-3" unitRef="mxn">32935743000</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="c441" decimals="-3" unitRef="mxn">8419771000</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="c442" decimals="-3" unitRef="mxn">6002701000</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="c443" decimals="-3" unitRef="mxn">-3343456000</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="c26" decimals="-3" unitRef="mxn">44014759000</ifrs-full:Assets>
    <ifrs-full:Liabilities contextRef="c440" decimals="-3" unitRef="mxn">7253713000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities contextRef="c441" decimals="-3" unitRef="mxn">4219817000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities contextRef="c442" decimals="-3" unitRef="mxn">3274908000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities contextRef="c443" decimals="-3" unitRef="mxn">-3343456000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities contextRef="c26" decimals="-3" unitRef="mxn">11404982000</ifrs-full:Liabilities>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c436" decimals="-3" unitRef="mxn">785818000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c437" decimals="-3" unitRef="mxn">278467000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c438" decimals="-3" unitRef="mxn">207135000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c5" decimals="-3" unitRef="mxn">1271420000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:DisclosureOfProductsAndServicesExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Year ended December&#160;31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"&gt;Light structural&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,600,484&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,529,216&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,396,632&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Structural&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,342,228&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,677,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,304,178&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Bars&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,456,151&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,061,053&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,220,264&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Rebar&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,625,066&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14,081,399&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,370,490&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Flat rebar&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,376,554&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,851,960&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,833,576&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Hot rolled bars&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,413,275&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,548,939&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,226,613&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Cold drawn bars&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,213,061&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,139,938&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,102,544&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Others&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,593,537&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,979,368&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,716,904&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;55,620,356&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;35,869,314&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;34,171,201&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DisclosureOfProductsAndServicesExplanatory>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c444" decimals="-3" unitRef="mxn">2600484000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c445" decimals="-3" unitRef="mxn">1529216000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c446" decimals="-3" unitRef="mxn">1396632000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c447" decimals="-3" unitRef="mxn">5342228000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c448" decimals="-3" unitRef="mxn">3677441000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c449" decimals="-3" unitRef="mxn">3304178000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c450" decimals="-3" unitRef="mxn">4456151000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c451" decimals="-3" unitRef="mxn">2061053000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c452" decimals="-3" unitRef="mxn">2220264000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c453" decimals="-3" unitRef="mxn">19625066000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c454" decimals="-3" unitRef="mxn">14081399000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c455" decimals="-3" unitRef="mxn">12370490000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c456" decimals="-3" unitRef="mxn">3376554000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c457" decimals="-3" unitRef="mxn">1851960000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c458" decimals="-3" unitRef="mxn">1833576000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c459" decimals="-3" unitRef="mxn">11413275000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c460" decimals="-3" unitRef="mxn">7548939000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c461" decimals="-3" unitRef="mxn">8226613000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c462" decimals="-3" unitRef="mxn">3213061000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c463" decimals="-3" unitRef="mxn">2139938000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c464" decimals="-3" unitRef="mxn">3102544000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c465" decimals="-3" unitRef="mxn">5593537000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c466" decimals="-3" unitRef="mxn">2979368000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c467" decimals="-3" unitRef="mxn">1716904000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c0" decimals="-3" unitRef="mxn">55620356000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c4" decimals="-3" unitRef="mxn">35869314000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="c5" decimals="-3" unitRef="mxn">34171201000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:DisclosureOfGeographicalAreasExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style=" width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Year ended December&#160;31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"&gt;Mexico&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;28,060,405&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;18,122,828&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;17,873,633&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;USA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,050,696&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,555,642&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,544,078&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Brazil&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17,548,823&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,608,151&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,500,592&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Canada&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;441,856&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;311,761&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;175,686&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Latin America&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;513,524&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;253,096&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;60,672&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;Other (Europe and Asia)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,052&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;17,836&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;16,540&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;55,620,356&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;35,869,314&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;34,171,201&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DisclosureOfGeographicalAreasExplanatory>
    <simecb:RevenueProducts contextRef="c420" decimals="-3" unitRef="mxn">28060405000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c428" decimals="-3" unitRef="mxn">18122828000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c436" decimals="-3" unitRef="mxn">17873633000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c421" decimals="-3" unitRef="mxn">9050696000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c429" decimals="-3" unitRef="mxn">6555642000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c437" decimals="-3" unitRef="mxn">7544078000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c422" decimals="-3" unitRef="mxn">17548823000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c430" decimals="-3" unitRef="mxn">10608151000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c438" decimals="-3" unitRef="mxn">8500592000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c468" decimals="-3" unitRef="mxn">441856000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c469" decimals="-3" unitRef="mxn">311761000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c470" decimals="-3" unitRef="mxn">175686000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c471" decimals="-3" unitRef="mxn">513524000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c472" decimals="-3" unitRef="mxn">253096000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c473" decimals="-3" unitRef="mxn">60672000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c474" decimals="-3" unitRef="mxn">5052000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c475" decimals="-3" unitRef="mxn">17836000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c476" decimals="-3" unitRef="mxn">16540000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c0" decimals="-3" unitRef="mxn">55620356000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c4" decimals="-3" unitRef="mxn">35869314000</simecb:RevenueProducts>
    <simecb:RevenueProducts contextRef="c5" decimals="-3" unitRef="mxn">34171201000</simecb:RevenueProducts>
    <ifrs-full:DisclosureOfContingentLiabilitiesExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;23.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Contingencies&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of December 31, 2021, the Company has the following contingencies:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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:&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;California
Department of Toxic Substances Control&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
September 2002, the Department of Toxic Substances Control (DTSC) inspected PS facilities based on an alleged complaint from neighbors
due to PS&#x2019;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
January 5, 2016, the Attorney General and PS stipulated to filing a &#x201c;final judgment and order on consent&#x201d; or Consent
Judgment in San Diego Superior Court. The parties negotiated the Consent Judgment, which includes the following terms:&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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. And has not been renewed.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
May 29, 2019, the company submitted a proposal with a new work plan (IM Work Plan) to DTSC to conduct soil remediation on the
BNSF Railway lease. On October 21, 2021, The Company submitted the final draft of the IM work plan which DTSC has agreed to that
proposal or work plan, although final approval has not been granted.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Before
the Company could implement the Interim Measures Workplan, DTSC must undergo a public review process and provide final approval.
DTSC began this process on or about January 19, 2022, by publishing a community survey in the area around the Company&#x2019;s
site and initiating the tribal consultation process to determine if any Native American tribes with affiliation to the area would
be interested in participating in the public review process. It is unclear at this point if DTSC will give final approval or when
such approval may occur. At this time, we cannot estimate the cost of implementing the Interim Measures Workplan given the uncertainty
regarding whether DTSC will approve it and when such approval may be granted.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;b.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As with most steel producers in United States of America, Republic could incur significant costs 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&#x2019;s facilities. The reserve created to cover probable environmental liabilities of USD$ 2.5 million, USD$&#160;2.5 million and USD$ 2.6 million were recorded as of December&#160;31, 2021, 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, 2021, 2020 and 2019, the current and non-current portions of the reserve amounted to USD$ 1.0 million and USD&lt;span style="-sec-ix-hidden: hidden-fact-31"&gt;$&#160;1.5&lt;/span&gt; million, respectively, are included payable and accumulated liabilities in the short and long term, respectively, in the Consolidated Statements of Financial Position.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;c.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;d.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#x2019;s
                                         financial position and results of operations, therefore it has not been recognized any
                                         liabilities for such lawsuits and claims.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;e.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;f.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;g.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;h.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;i.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 company was notified of the judgment. In March 2021, it was agreed with the actor to conclude the matter by paying USD $ 450 thousand dollars, after several changes of dates, the payment was made on July 8, 2021.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;j.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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, as of the date of signing this document, the release process continues.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;k.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Related to Republic Steel&#x2019;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. This matter was settled during the year ended December 31, 2021.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;l.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In connection with a sale 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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company also received a notification of appraisal at December 11, 2020, for $1,631,827 (including interest for $339,885, which
covers the period from January 1st, 2014 to September 30, 2018, The Company neither agreed with the appraisal in its whole, for
the same reasons and it has presented an appeal before the Board of Tax Appeals of Ohio. At March 2022, no resolution on any of
these appeals have not been obtained.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Due
to the nature of this matter and the uncertainty of the resolution on the appeal that is in the early stages, the Company has
not recorded an expense in the fiscal year 2021, 2020 or 2019 that recognizes the evaluation or any estimated amount of liquidation.&lt;/span&gt;&lt;/p&gt;</ifrs-full:DisclosureOfContingentLiabilitiesExplanatory>
    <simecb:ObligatedAmountPaidDescription contextRef="c477">On July 26, 2004, the court
issued a judgment, whereby PS was obligated to pay USD$ 0.2 million, which has been paid.</simecb:ObligatedAmountPaidDescription>
    <simecb:DispositionOfAStackEstimatedTons contextRef="c0" decimals="0" unitRef="Tons">8000</simecb:DispositionOfAStackEstimatedTons>
    <simecb:AttorneyGeneralTransactionDescription contextRef="c478">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.</simecb:AttorneyGeneralTransactionDescription>
    <simecb:AmountOfPenaltyPaid contextRef="c479" decimals="-3" unitRef="usd">138000</simecb:AmountOfPenaltyPaid>
    <simecb:EnvironmentalLiabilities contextRef="c0" decimals="-5" unitRef="usd">2500000</simecb:EnvironmentalLiabilities>
    <simecb:EnvironmentalLiabilities contextRef="c4" decimals="-5" unitRef="usd">2500000</simecb:EnvironmentalLiabilities>
    <simecb:EnvironmentalLiabilities contextRef="c5" decimals="-5" unitRef="usd">2600000</simecb:EnvironmentalLiabilities>
    <simecb:AmountOfTaxPaymentsAndExpensesIncreaseDecrease contextRef="c0" decimals="-5" unitRef="usd">1000000</simecb:AmountOfTaxPaymentsAndExpensesIncreaseDecrease>
    <simecb:AmountOfTaxPaymentsAndExpensesIncreaseDecrease contextRef="c480" decimals="-5" unitRef="usd">1400000</simecb:AmountOfTaxPaymentsAndExpensesIncreaseDecrease>
    <simecb:EquipmentToWorkProperlyExpenses contextRef="c481" decimals="-6" unitRef="usd">5000000</simecb:EquipmentToWorkProperlyExpenses>
    <simecb:PaymentsOnSeveralChangesOfDates contextRef="c482" decimals="-3" unitRef="usd">450000</simecb:PaymentsOnSeveralChangesOfDates>
    <ifrs-full:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax contextRef="c4" decimals="-5" unitRef="mxn">554400000</ifrs-full:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax>
    <ifrs-full:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax contextRef="c5" decimals="-5" unitRef="mxn">2323700000</ifrs-full:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax>
    <simecb:InterestsExpense contextRef="c483" decimals="0" unitRef="usd">4178517</simecb:InterestsExpense>
    <simecb:InterestsExpense contextRef="c484" decimals="0" unitRef="usd">6372306</simecb:InterestsExpense>
    <simecb:SaleAndUseTaxAmount contextRef="c485" decimals="-3" unitRef="mxn">2452028000</simecb:SaleAndUseTaxAmount>
    <simecb:OtherInterest contextRef="c485" decimals="-3" unitRef="mxn">394138000</simecb:OtherInterest>
    <simecb:NotificationOfAppraisalCost contextRef="c486" decimals="-3" unitRef="mxn">1631827000</simecb:NotificationOfAppraisalCost>
    <simecb:OtherInterest contextRef="c487" decimals="-3" unitRef="mxn">339885000</simecb:OtherInterest>
    <ifrs-full:DisclosureOfCommitmentsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;b&gt;24.&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Commitments&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 2021 and 2020 more than 800 and 500 employees in 2019, 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&#xed;rito Santo
on a land of more than 1,200,000 square meters.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Itauna unit has an installed capacity to produce 120 thousand 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 2021, 2020 and 2019 has 145,114 and 94 employees, respectively. The factory was leased under a
contract expiring in August 2020. After its expiration, the plant was acquired.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;b.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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, 2021, 2020 and 2019, rental expenses relating to operating leases amounted to USD$ 0.0, USD&lt;span style="-sec-ix-hidden: hidden-fact-32"&gt;$&#160;0.1&lt;/span&gt; million, and USD&lt;span style="-sec-ix-hidden: hidden-fact-33"&gt;$&#160;0.7&lt;/span&gt; million, respectively. Currently there are no additional obligations post-2020.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;c.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 at May 31, 2018. At that date, the Agreement was extended up to May 31, 2021.In January 2021, the company entered into a similar agreement with NRG Curtailment Solutions, Inc. with a term of five years. The Company recognized an income for both contracts in 2021, 2020 and 2019 for USD $ 1.2 million, USD$ 1.1 million and USD $ 1.8 million, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;d.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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&#xe7;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;e.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;f.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In order to maintain and increase the continuity and quality of the electricity supply in all the Group&#x2019;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 cost of this project as of October is USD$1 million 415 thousand, and the only thing missing is the installation in Mexicali due to the lack of conditions in the wholesale electricity market.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;g.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"&gt;
&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"/&gt;&lt;td style="width: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;h.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On December 20, 2020, we purchased the Itauna plant by Cia. Sider&#xfa;rgica de Espirito Santo, S.A. to Compa&#xf1;ia Itaunense Energia y Participacoes Inmueble y Equipo Inmueble, located on Rua Clara Chaves at villa Santa Maria, Itauna city, committing to pay R$ 4.0 million reais per month, up to a total value of R$ 105.0 million reais, such payments have to be made until 2022.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfCommitmentsExplanatory>
    <simecb:ProductionCapacity contextRef="c488" decimals="-3" unitRef="Tons">600000</simecb:ProductionCapacity>
    <simecb:ProductionCapacity contextRef="c489" decimals="-3" unitRef="Tons">450000</simecb:ProductionCapacity>
    <simecb:AreaOfLandUsedForPlant contextRef="c490" decimals="0" unitRef="sqm">1200000</simecb:AreaOfLandUsedForPlant>
    <simecb:ProductionCapacity contextRef="c491" decimals="-3" unitRef="Tons">120000</simecb:ProductionCapacity>
    <ifrs-full:RentalExpense contextRef="c0" decimals="1" unitRef="usd">0</ifrs-full:RentalExpense>
    <simecb:ContractTerm contextRef="c492">P5Y</simecb:ContractTerm>
    <simecb:ContractTerm contextRef="c493">P5Y</simecb:ContractTerm>
    <simecb:RecognizedIncome contextRef="c0" decimals="-5" unitRef="usd">1200000</simecb:RecognizedIncome>
    <simecb:RecognizedIncome contextRef="c4" decimals="-5" unitRef="usd">1100000</simecb:RecognizedIncome>
    <simecb:RecognizedIncome contextRef="c5" decimals="-5" unitRef="usd">1800000</simecb:RecognizedIncome>
    <ifrs-full:ContractAssets contextRef="c494" decimals="-5" unitRef="usd">6300000</ifrs-full:ContractAssets>
    <simecb:PurchaseOfEnergy contextRef="c494" decimals="0" unitRef="pure">10000</simecb:PurchaseOfEnergy>
    <simecb:ProductionCapacity contextRef="c495" decimals="0" unitRef="pure">17500</simecb:ProductionCapacity>
    <simecb:ProductionCapacity contextRef="c496" decimals="0" unitRef="pure">22500</simecb:ProductionCapacity>
    <simecb:BudgetExpense contextRef="c497" decimals="-6" unitRef="usd">24000000</simecb:BudgetExpense>
    <ifrs-full:CostOfPurchasedEnergySold contextRef="c0" decimals="-6" unitRef="usd">1000000</ifrs-full:CostOfPurchasedEnergySold>
    <simecb:CostPrice contextRef="c0" decimals="-3" unitRef="usd">415000</simecb:CostPrice>
    <simecb:InvestingPublicSharesPercentage contextRef="c0" decimals="2" unitRef="pure">0.12</simecb:InvestingPublicSharesPercentage>
    <simecb:CommitingToPay contextRef="c498" decimals="-5" unitRef="usd">4000000</simecb:CommitingToPay>
    <ifrs-full:TradeAndOtherPayables contextRef="c499" decimals="-5" unitRef="usd">105000000</ifrs-full:TradeAndOtherPayables>
    <ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none"&gt;25.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none"&gt;Subsequent
events&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-left: 0.25in; font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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, The dumping rate that was established was 4.93% published in September 2021 for which the company made
a payment of USD $ 189 thousand dollars on March 30, 2022.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
January 6, 2021, the dumping review process began for the period from November 1, 2019 to October 31, 2020. On November 30, 2021,
the DOC published a preliminary dumping rate for the Company of 66.70% arguing and/or justifying deficiencies in the information,
the Company decided to appeal this result. The appeal is in process.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Risks
Related to Global Economic Conditions&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;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.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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 wave and new restrictions were implemented
in the first part and last quarter 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 faced the
company.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Global
economic conditions, such as the financial crisis and economic recession relating to the COVID-19 pandemic and the Russian invasion
of Ukraine have in the past, and may continue to, significantly impact our business.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
corresponding reduction in demand across the economy in general and in the automotive, construction and manufacturing sectors
due to the global pandemic 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 the reasons mentioned before,
demand, production levels and prices in certain segments and markets have recovered and stabilized to a certain degree in 2021.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
February 24, 2022, Russia invaded Ukraine, which, due to geopolitical reasons, increased the uncertainty and could delayed the
global economic recovery. If global macroeconomic conditions deteriorate, 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 financial recession. As a result, our operating levels in recent years declined
compared to pre-recession levels. 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. Rise on net sales of our SBQ steel of 17% in 2021 compared
to 2020.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Moreover,
if the 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 face similar risks. The decrease in available credit may increase the risk default of our
clients and that our suppliers might delay the raw materials delivery. The impact of global economic conditions on these industries
may have a significant effect on our results of operations.&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;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.&lt;/span&gt;&lt;/p&gt;</ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory>
    <ifrs-full:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod contextRef="c0">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, The dumping rate that was established was 4.93% published in September 2021 for which the company made
a payment of USD $ 189 thousand dollars on March 30, 2022</ifrs-full:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod>
    <simecb:PreliminaryTariffRate contextRef="c500" decimals="4" unitRef="pure">0.667</simecb:PreliminaryTariffRate>
    <ifrs-full:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue contextRef="c0">Rise on net sales of our SBQ steel of 17% in 2021 compared
to 2020.</ifrs-full:ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue>
    <ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;26.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Consolidated
financial statements issuance&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;These
consolidated financial statements have been issued on May 17, 2022 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 Directors.&lt;/span&gt;&lt;/p&gt;</ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory>
    <dei:EntityIncorporationStateCountryCode contextRef="c0" id="hidden-fact-0">2P</dei:EntityIncorporationStateCountryCode>
    <dei:EntityAddressCountry contextRef="c0" id="hidden-fact-1">MX</dei:EntityAddressCountry>
    <dei:EntityAddressCountry contextRef="c1" id="hidden-fact-2">MX</dei:EntityAddressCountry>
    <dei:CityAreaCode contextRef="c1" id="hidden-fact-3">011-52</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="c1" id="hidden-fact-4">33 3770-6700</dei:LocalPhoneNumber>
    <dei:DocumentAccountingStandard contextRef="c0" id="hidden-fact-5">International Financial Reporting Standards</dei:DocumentAccountingStandard>
    <simecb:ContingenciesAndCommitments
      contextRef="c2"
      id="hidden-fact-6"
      unitRef="mxn"
      xsi:nil="true"/>
    <simecb:ContingenciesAndCommitments
      contextRef="c3"
      id="hidden-fact-7"
      unitRef="mxn"
      xsi:nil="true"/>
    <simecb:CokeInventoryAmount
      contextRef="c2"
      decimals="-3"
      id="hidden-fact-8"
      unitRef="mxn">1303975000</simecb:CokeInventoryAmount>
    <simecb:CokeInventoryAmount
      contextRef="c3"
      decimals="-3"
      id="hidden-fact-9"
      unitRef="mxn">952690000</simecb:CokeInventoryAmount>
    <ifrs-full:AmountOfReclassificationsOrChangesInPresentation
      contextRef="c172"
      id="hidden-fact-10"
      unitRef="mxn"
      xsi:nil="true"/>
    <ifrs-full:DepreciationExpense
      contextRef="c0"
      decimals="-3"
      id="hidden-fact-11"
      unitRef="mxn">1175108000</ifrs-full:DepreciationExpense>
    <ifrs-full:DepreciationExpense
      contextRef="c4"
      decimals="-3"
      id="hidden-fact-12"
      unitRef="mxn">1441021000</ifrs-full:DepreciationExpense>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="c151"
      decimals="-5"
      id="hidden-fact-13"
      unitRef="usd">40300000</ifrs-full:PropertyPlantAndEquipment>
    <simecb:AmortizationPeriodyears contextRef="c225" id="hidden-fact-14" xsi:nil="true"/>
    <simecb:AmortizationPeriodyears contextRef="c232" id="hidden-fact-15" xsi:nil="true"/>
    <simecb:AmortizationPeriodyears contextRef="c234" id="hidden-fact-16" xsi:nil="true"/>
    <simecb:AmortizationPeriodyears contextRef="c239" id="hidden-fact-17" xsi:nil="true"/>
    <simecb:AmortizationPeriodyears contextRef="c248" id="hidden-fact-18" xsi:nil="true"/>
    <simecb:AmortizationPeriodyears contextRef="c250" id="hidden-fact-19" xsi:nil="true"/>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
      contextRef="c4"
      decimals="-3"
      id="hidden-fact-20"
      unitRef="mxn">11250000</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <simecb:PrincipalAmountOutstanding
      contextRef="c2"
      decimals="-3"
      id="hidden-fact-21"
      unitRef="mxn">6196000</simecb:PrincipalAmountOutstanding>
    <simecb:PrincipalAmountOutstanding
      contextRef="c3"
      decimals="-3"
      id="hidden-fact-22"
      unitRef="mxn">6020000</simecb:PrincipalAmountOutstanding>
    <simecb:PrincipalAmountOutstanding
      contextRef="c265"
      decimals="-5"
      id="hidden-fact-23"
      unitRef="usd">300000</simecb:PrincipalAmountOutstanding>
    <ifrs-full:RecognisedLiabilitiesDefinedBenefitPlan
      contextRef="c2"
      decimals="-3"
      id="hidden-fact-24"
      unitRef="mxn">162843000</ifrs-full:RecognisedLiabilitiesDefinedBenefitPlan>
    <ifrs-full:RecognisedLiabilitiesDefinedBenefitPlan
      contextRef="c3"
      decimals="-3"
      id="hidden-fact-25"
      unitRef="mxn">161864000</ifrs-full:RecognisedLiabilitiesDefinedBenefitPlan>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans
      contextRef="c273"
      decimals="-5"
      id="hidden-fact-26"
      unitRef="usd">3500000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans
      contextRef="c274"
      decimals="-5"
      id="hidden-fact-27"
      unitRef="usd">3100000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans
      contextRef="c275"
      decimals="-5"
      id="hidden-fact-28"
      unitRef="usd">3600000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans
      contextRef="c276"
      decimals="-5"
      id="hidden-fact-29"
      unitRef="usd">1000000</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:IncreaseDecreaseThroughTransferToStatutoryReserve
      contextRef="c4"
      decimals="-3"
      id="hidden-fact-30"
      unitRef="mxn">484046000</ifrs-full:IncreaseDecreaseThroughTransferToStatutoryReserve>
    <simecb:AmountOfTaxPaymentsAndExpensesIncreaseDecrease
      contextRef="c4"
      decimals="-5"
      id="hidden-fact-31"
      unitRef="usd">1500000</simecb:AmountOfTaxPaymentsAndExpensesIncreaseDecrease>
    <ifrs-full:RentalExpense
      contextRef="c4"
      decimals="-5"
      id="hidden-fact-32"
      unitRef="usd">100000</ifrs-full:RentalExpense>
    <ifrs-full:RentalExpense
      contextRef="c5"
      decimals="-5"
      id="hidden-fact-33"
      unitRef="usd">700000</ifrs-full:RentalExpense>
    <dei:AmendmentFlag contextRef="c0">false</dei:AmendmentFlag>
    <dei:DocumentFiscalPeriodFocus contextRef="c0">FY</dei:DocumentFiscalPeriodFocus>
    <dei:EntityCentralIndexKey contextRef="c0">0000887153</dei:EntityCentralIndexKey>
    <link:footnoteLink
      xlink:role="http://www.xbrl.org/2003/role/link"
      xlink:type="extended">
        <link:loc
          xlink:href="#ix_9_fact"
          xlink:label="ix_9_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_3_fact"
          xlink:label="ix_3_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_4_fact"
          xlink:label="ix_4_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_8_fact"
          xlink:label="ix_8_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_5_fact"
          xlink:label="ix_5_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_2_fact"
          xlink:label="ix_2_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_6_fact"
          xlink:label="ix_6_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_7_fact"
          xlink:label="ix_7_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_1_fact"
          xlink:label="ix_1_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_0_fact"
          xlink:label="ix_0_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_0_footnote" xlink:label="ix_0_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" 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:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_9_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_3_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_4_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_8_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_5_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_2_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_6_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_7_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_1_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_0_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_12_fact"
          xlink:label="ix_12_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_10_fact"
          xlink:label="ix_10_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_11_fact"
          xlink:label="ix_11_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_13_fact"
          xlink:label="ix_13_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_1_footnote" xlink:label="ix_1_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Company incorporated in 2018</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_12_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_10_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_11_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_13_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_14_fact"
          xlink:label="ix_14_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_15_fact"
          xlink:label="ix_15_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_2_footnote" xlink:label="ix_2_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Companies established in Brazil.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_14_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_15_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_12_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_13_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_25_fact"
          xlink:label="ix_25_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_22_fact"
          xlink:label="ix_22_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_21_fact"
          xlink:label="ix_21_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_16_fact"
          xlink:label="ix_16_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_24_fact"
          xlink:label="ix_24_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_19_fact"
          xlink:label="ix_19_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_17_fact"
          xlink:label="ix_17_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_20_fact"
          xlink:label="ix_20_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_18_fact"
          xlink:label="ix_18_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_23_fact"
          xlink:label="ix_23_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_3_footnote" xlink:label="ix_3_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" 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:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_25_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_22_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_21_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_16_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_24_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_19_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_17_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_20_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_18_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_23_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnote id="ix_4_footnote" xlink:label="ix_4_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" 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 &#x201c;Republic&#x201d;.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_17_fact"
          xlink:to="ix_4_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_16_fact"
          xlink:to="ix_4_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_27_fact"
          xlink:label="ix_27_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_26_fact"
          xlink:label="ix_26_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_5_footnote" xlink:label="ix_5_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Company incorporated in 2017.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_27_fact"
          xlink:to="ix_5_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_26_fact"
          xlink:to="ix_5_footnote"
          xlink:type="arc"/>
        <link:footnote id="ix_6_footnote" xlink:label="ix_6_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">ICH owns 0.59% of the shares in this company at December 31, 2020.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_17_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_16_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_28_fact"
          xlink:label="ix_28_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_30_fact"
          xlink:label="ix_30_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_29_fact"
          xlink:label="ix_29_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_31_fact"
          xlink:label="ix_31_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_7_footnote" xlink:label="ix_7_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Companies located in San Luis Potosi. For purposes of this report constitute the &#x201c;Grupo San&#x201d;.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_28_fact"
          xlink:to="ix_7_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_30_fact"
          xlink:to="ix_7_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_29_fact"
          xlink:to="ix_7_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_31_fact"
          xlink:to="ix_7_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_33_fact"
          xlink:label="ix_33_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_32_fact"
          xlink:label="ix_32_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_8_footnote" xlink:label="ix_8_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Company established in Cura&#xe7;ao.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_33_fact"
          xlink:to="ix_8_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_32_fact"
          xlink:to="ix_8_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_35_fact"
          xlink:label="ix_35_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_34_fact"
          xlink:label="ix_34_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_9_footnote" xlink:label="ix_9_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Average exchange rate used to translate revenues, costs and expenses of the companies mentioned above.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_35_fact"
          xlink:to="ix_9_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_34_fact"
          xlink:to="ix_9_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_36_fact"
          xlink:label="ix_36_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_37_fact"
          xlink:label="ix_37_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_10_footnote" xlink:label="ix_10_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" 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:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_36_fact"
          xlink:to="ix_10_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_37_fact"
          xlink:to="ix_10_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_39_fact"
          xlink:label="ix_39_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_43_fact"
          xlink:label="ix_43_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_45_fact"
          xlink:label="ix_45_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_44_fact"
          xlink:label="ix_44_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_40_fact"
          xlink:label="ix_40_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_38_fact"
          xlink:label="ix_38_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-18"
          xlink:label="hidden-fact-18"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-16"
          xlink:label="hidden-fact-16"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_42_fact"
          xlink:label="ix_42_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-15"
          xlink:label="hidden-fact-15"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-19"
          xlink:label="hidden-fact-19"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_41_fact"
          xlink:label="ix_41_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_11_footnote" xlink:label="ix_11_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The San 42 trademark and the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $2,352,000, respectively.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_39_fact"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_43_fact"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_45_fact"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_44_fact"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_40_fact"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_38_fact"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-18"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-16"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_42_fact"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-15"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-19"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_41_fact"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_48_fact"
          xlink:label="ix_48_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_50_fact"
          xlink:label="ix_50_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_49_fact"
          xlink:label="ix_49_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_51_fact"
          xlink:label="ix_51_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_47_fact"
          xlink:label="ix_47_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_46_fact"
          xlink:label="ix_46_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_12_footnote" xlink:label="ix_12_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets from the Grupo San acquisition.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_48_fact"
          xlink:to="ix_12_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_50_fact"
          xlink:to="ix_12_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_49_fact"
          xlink:to="ix_12_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_51_fact"
          xlink:to="ix_12_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_47_fact"
          xlink:to="ix_12_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_46_fact"
          xlink:to="ix_12_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_56_fact"
          xlink:label="ix_56_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_55_fact"
          xlink:label="ix_55_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_52_fact"
          xlink:label="ix_52_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_53_fact"
          xlink:label="ix_53_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_54_fact"
          xlink:label="ix_54_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_57_fact"
          xlink:label="ix_57_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_13_footnote" xlink:label="ix_13_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets from the Republic acquisition.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_56_fact"
          xlink:to="ix_13_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_55_fact"
          xlink:to="ix_13_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_52_fact"
          xlink:to="ix_13_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_53_fact"
          xlink:to="ix_13_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_54_fact"
          xlink:to="ix_13_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_57_fact"
          xlink:to="ix_13_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#hidden-fact-17"
          xlink:label="hidden-fact-17"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-14"
          xlink:label="hidden-fact-14"
          xlink:type="locator"/>
        <link:footnote id="ix_14_footnote" xlink:label="ix_14_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets with undefined useful life.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-17"
          xlink:to="ix_14_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-18"
          xlink:to="ix_14_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-14"
          xlink:to="ix_14_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-16"
          xlink:to="ix_14_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-15"
          xlink:to="ix_14_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-19"
          xlink:to="ix_14_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_58_fact"
          xlink:label="ix_58_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_59_fact"
          xlink:label="ix_59_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_60_fact"
          xlink:label="ix_60_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_15_footnote" xlink:label="ix_15_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_58_fact"
          xlink:to="ix_15_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_59_fact"
          xlink:to="ix_15_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_60_fact"
          xlink:to="ix_15_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_62_fact"
          xlink:label="ix_62_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_63_fact"
          xlink:label="ix_63_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_61_fact"
          xlink:label="ix_61_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_16_footnote" xlink:label="ix_16_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 2021, 2020 and 2019, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_62_fact"
          xlink:to="ix_16_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_63_fact"
          xlink:to="ix_16_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_61_fact"
          xlink:to="ix_16_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_65_fact"
          xlink:label="ix_65_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_66_fact"
          xlink:label="ix_66_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_64_fact"
          xlink:label="ix_64_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_17_footnote" xlink:label="ix_17_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Correspond
to the salaries, allowances and bonuses paid to the executives of Simec.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_65_fact"
          xlink:to="ix_17_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_66_fact"
          xlink:to="ix_17_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_64_fact"
          xlink:to="ix_17_footnote"
          xlink:type="arc"/>
    </link:footnoteLink>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>116
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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M=]W3CHG&K=!X#;[Q3X?#KHG&J]!TZVDF)_VN:Z3I%FA"1N/K>A(5M>5 TR
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M!Z.:60F]A%9JGZJ'-#ZH'C(*!?&Y'C[E>G@*-Y;&O%"N@GL!_]':-\*K^(+
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MU4#E/]O4#6CV#30<D05>,9FV-J/D3@H\W/[O#;#"Q([A[8N_ 5!+ P04
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M[R(V'ISAC@,#A"O$YJ>&$4L$F-MGI<X-\80I?.D@;K?7]588Z<^VU<O1LV-
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M.%Y8M1L^N:V4M:H;?FZEVVUK;^">;Y2R[Q?^*][QJ^W=?P!02P,$%     @
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M("*'%.*-<E^&#.<4M9RB44YWF=6YAB54T\)X1/VI)"/A!'W61U$O")G#=H[
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M(;S0[[4J1#Y E8#B/[24.@%!QQ4$[&5L;E)X_ 24ZRZ,DNJW?J@/@GFNDD"
M97V@H:OS$&!9'R!. QV8=7*"C<N)3R8[6QY)C/5E  6%Y+!"4&?4<Z3''$/Q
M:$A1L$Y1L'%%\>/EG/5% %[.$2!>SA'@>#EGG:Y@[ ?*^2%196V>+'96+5*H
M,V:LL+.NV[/Q;G_LI&?]#@TKV0NDJSD1(!,L\MT-]QP!PMXSHIP' U'L>CY[
MI^?_R*3O]V9)I5N4$12EC+J;4 3&14C]H6G?M7GVWN' <04992A[)Q9X$4:
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M:!Q^/ E M^/;&E95?F0VRM( ^FU!+QYJ%T#GN5)V;[@+^C=T_@=02P,$%
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MV?*8;%. 3I%M__Z/YAF!H/Y3(&1?UD;=_=1:7YML84PMN\)S)8IVWK0%/&U
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M0B$L!(:ZBB&(V1!V^6B^E7GS3)'-^L??SAZ=7L#_'SZYT  B'!I^.3^Y:%?
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ME]>7V=&3J84X#;!VZKP7*46FVI9MV?6H3\'Y)0(C8:>7017[RJ4K5-7D%-8
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M'C+]FKJZ50& LP</A<L@_DQ  ,B?[N78)W-0;%054L*G6$^:S$YJ2I]>@[[
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MZ!@ASG>-3X(Z=7"U_0C!.G;2.U%!]QT17*:U/>@/7P?.;IH>:+1(RK> #,Y
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MMJ!E&R,9UY$D%KO()*VD>)"_,04MRE Q"0.(IBI7)1Z,4FF.>:4C'QA"N11
M^MI=08D?@QC'TYZXPC0E1B00/!(8KNO=8>Y-.*2B@0<+F,,R#$HMA["C-+ZN
M'7ON@J+L).)F$,A6B<A5M_=Y/HL["1Q<3M?&R9?"7)NJ88G#JHTW./$'V[6T
M^E/'B8BUB,-Q"KLJE]Q#CDT0&?U253Z =+W?4=JF,!MB=(35%= [DZ]KBAB6
MP)XE!?JWKL8,?.X\L-'1W(@6X(:"!TS-8$"K'7.0\>12TX5L1IHAN N27YE<
M'L_E5C 51@MN$2TPBA9P#TRM@J_\U-RHR1T(:D<[1/&"0=_A-?CM^9 >3[H
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M!>J?OZT=,]Y!BN),E$SCIET0C$9VB:9ZU.1SQ.A\T A&2H[/O?>"ZUAOAX[
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M8-Z'+ DAC=/D"%[6M2#S>-G?6I [ 5^U0/D6\)<6P,^SE;&:/J=?1\@''?G
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MKCU+/*BC[VH/@*=0O2"G@%)ASK1GD6ML#J4'PC]V(JB(!X.3&.I!*8GSJFG
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M2P@8U,81J'V]P"TPYD VC=]')AZ/=,)S^T3_[&NWM6RHAEO)?G2-:4M<8-3
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MR4V.D1IF:E@8V?M[O)'&3H4W6_L; N4"[/Y62G-:N /&'UOU!U!+ P04
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M^^+H-'Y^EM%Z7O";5E=V\E^0)9NV_4@W/Y8OCB("I"I5.)(@<;E4KU15D2#
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M1FQE@3].*\O$U<@7B%15T+^@L(B?6X/A.A3_V>LVA+;3$#.BVS/--;C;, W
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M-_?E%G4G![TV<BD;KM!U6;9UJ[@3%?H#FLU:&*FKZ*U8MW,E2P3AK02<;/.
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M_;I[M>[%N[?_*V[@L$"K%@M0)6=Y.D*F>T]W"Z?7X0T[UPZZ>IBNX">(,%X
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MQ-,E;AL>Y^B" ]]O+?\\PR$$&/\@5G\!4$L#!!0    ( /6(LE3:S3M"90(
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M?B-1F !]O^5<'1U#,+ZZ^2]02P,$%     @ ]8BR5%%*9:.K#   XR$  !D
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MJ$.&?EZ^_2/(7AJG$V129T>9K7X=D;VCFZ#L?D<7VE;?! P._1I\UOGA?2,
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MBDR7IHF?Q*GURTGDQU'L9UF$#0_<!6_NA 6^^N"S_4:6&]#3M*P:\GD?3W1
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M@.]KA4MI/R$&XU/YQ7\!4$L#!!0    ( /:(LE0,Z)<Y_@8  &\/   9
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M2 #?UQHSH7LA \,=^^Q_4$L#!!0    ( /:(LE0E"#6GN ,  $<(   9
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M.Q,<Q<@NP/>)1':M'ZR [L3N\G]02P,$%     @ ]HBR5!2C.<7J P  *0@
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M"O:.@S@ZB)[W$*AG>6.#G4^]VQ,?K1$M+OI4>V\D5[6Q*4_!XVZ%?F%^[;I
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MY!I?EGD(NK_1^X%5.W^+KA3MH]:;6WH$43L K==*V?/ !1B>U<7_4$L#!!0
M   ( /:(LE0(D=;\Q00  " *   9    >&PO=V]R:W-H965T<R]S:&5E=#(V
M+GAM;)56VV[C-A!]UU<,W MV =669/FR:6(@EUWL MUVL=FT#T4?:&EL$9%(
M+4G%\=_WD+(=)TA2],46*<Z9.6<NXNE&FUM;,3NZ;VIESP:5<^W):&2+BAMA
MA[IEA3<K;1KAL#3KD6T-BS(8-?4H2Y+IJ!%2#1:G8>^+69SJSM52\1=#MFL:
M8;877.O-V2 =[#>^RG7E_,9H<=J*-5^SNVF_&*Q&!Y12-JRLU(H,K\X&Y^G)
M1>[/AP-_2M[8HV?R3)9:W_K%I_)LD/B N.;">02!OSN^Y+KV0 CC^PYS<'#I
M#8^?]^@? G=P60K+E[K^2Y:N.AO,!U3R2G2U^ZHW'WG'9^+Q"EW;\$N;_NQX
M/*"BLTXW.V-$T$C5_XO[G0Y'!O/D!8-L9Y"%N'M'(<HKX<3BU.@-&7\::/XA
M4 W6"$XJGY1K9_!6PLXM/D@E5"%%39^4=::#WLZ>CAR@_8%1L8.YZ&&R%V#2
MC#YKY2I+[U7)Y6. $6(Z!);M [O(7D6\XF)(XS2F+,G25_#&!Z+C@#?^3Z+R
M@2C]?;[$ J7QSRLN\H.+/+C(_X^+Y[1\%<:WX8EM1<%G _2997/'@T66#NF
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MOSZ,NXJ!X'DB5L#-3%5 2$GM\O0=ZI%_5JF""@LUD,C 0*V<(86US ZB&H_
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MJG*#;;+A> VL"5T83P%BASU/(]Y/0QA*@O6V*UHT8]&<$*<73F*5!2*_:0J
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MG :X^3T(D)0:'10EP LS'MDLR]=T'"EJ"FFAQ*<)7\ BEB4=;P;&,C(4?/<
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MWILWMF=&.S+/MD!T\%HJ;<=1X5QUE20V*[ 4-J8*->]LR)3"L6FVB:T,BCR
M2I6DO=YY4@JIH\DH^!9F,J+:*:EQ8<#692G,VPP5[<91/SHX'N2V<-Z13$:5
MV.(2W<]J8=A*6I9<EJBM) T&-^-HVK^:#7U\"%A)W-FC-?A*UD3/WKC+QU'/
M"T*%F?,,@G\O.$>E/!'+^+WGC-J4'GB\/K#?A-JYEK6P."?U2^:N&$>7$>2X
M$;5R#[3[COMZSCQ?1LJ&+^R:V',.SFKKJ-R#64$I=?,7K_MS. )<]KX I'M
M&G0WB8+*:^'$9&1H!\9',YM?A%(#FL5)[2]EZ0SO2L:YR9RT)25SX3"'&ZF%
MSJ10L'3LX+-W%NZLK=F+H\1Q/H]*LCWWK.%.O^#NIW!/VA46OND<\[\)$A;:
MJDT/:F?I2<9KS&(8]+N0]M+^";Y!6_T@\ V^XI,V4V1K@T ;L%@)PW7#ICT'
M^W$.CPY?':P59<]/\#A=6V?X23V=4#%L50R#BN'_W,&GN>6).SC-G9['<,S?
M.<D//PJTV,G^*:@0+PAK1!V@',4-=B_>H'\1[B:%]1O<Z6T,#S7C"59R*Q7<
MDGX7"M]!Z!SF\2)FC)'$K\0@!\W).'SO=FY1H^%\U])P[Y()X1]O<TYD<K;\
M#M_:K:DK@B5/BJP+RW@:SV)N2Z9?Q5W@J06N0!!59>B%P0SP]K3.I6.FLI3.
M(?H,7=@5:+ 30BLCN=:N+\.'STB8W&,/DFS\V;TG1WU8HMF&:6,AHUJ[IB5;
M;SO0IDT??X0WTY /9BNU!84;AO;BB[,(3#-A&L-1%;IZ38YG1%@6/)31^ #>
MWQ"Y@^$3M&-^\@=02P,$%     @ ]HBR5,^1J6\2)P  O8H  !D   !X;"]W
M;W)K<VAE971S+W-H965T,S(N>&UL[3UIC]M&EM_K5Q">G4'W0I:[Y2.^8J!]
M90PDD\!V9K!8[(>26)(84Z3"H]7*K]]WU466V&UG]MM^2=P26?7JU;LOO3S4
MS9=V:TR7W>S*JOW^WK;K]L\?/&A76[/3[;S>FPJ^6=?-3G?P9[-YT.X;HW-Z
M:5<^6%Q</'FPTT5U[]5+^NR7YM7+NN_*HC*_-%G;[W:Z.;XV97WX_M[E/?O!
MQV*S[?"#!Z]>[O7&?#+=K_M?&OCK@5LE+W:F:HNZRAJS_O[>U>7SUXOO\ 5Z
MXI^%.;3!OS,\RK*NO^ ?'_+O[UT@1*8TJPZ7T/"_:_/&E"6N!'#\+HO><WOB
MB^&_[>KOZ?!PF*5NS9NZ_%>1=]OO[SV]E^5FK?NR^U@?_F[D0(]QO55=MO3?
M[,#//GE\+UOU;5?OY&6 8%=4_']](X@(7GAZ<>*%A;RP(+AY(X+RK>[TJY=-
M?<@:?!I6PW_04>EM *ZH\%8^=0U\6\![W:NKU:KNJZZH-MDO=5FL"M/.LN61
M_SAF9_;#\Y</.M@.7WJPDJ5?\]*+$TM?+K*?ZJK;MMF[*C=YO, #@-,!N[#
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MX(U<&1)OMDQ(,XO_]@1K W[ [\'[6#?U#A;QQU;Q[@$[SZS^M0B*GRQ:S]1
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M(L+Q(PBL E3IS]NBSG[]=)7M2PW&P%D+QN _:A YS\YCX'"5RX=/9H\?78(
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M%C@1X/N94G:U( '%]YO+7U!+ P04    " #VB+)4,S[1DF4"   C!0  &0
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MHRA/L[-S1/*(9$E$)JD#**(B+:+19(P^TB@^N+@"]#JLIT&E:J7M[G ?[5^
MZ^[B_TGOGH\'JM=,&L1AY4J309%CI+N5[!RKFK &2V7=4@6S=J\8:)_@SE=*
MV;WC"?IW<?X;4$L#!!0    ( /:(LE3066"A$ ,  + &   9    >&PO=V]R
M:W-H965T<R]S:&5E=#,U+GAM;(U536_C-A"]^U<,U*)(4#62J _+J6W SK;8
M/>PB2-+N8=$#+8UL82G2)2E[\^]W2#E:%TB,7B22FGGSYI%\FA^5_FIVB!:^
M=4*:1;"S=G\;1:;:8<?-C=JCI"^-TAVW--7;R.PU\MHG=2)B<5Q$'6]EL)S[
MM7N]G*O>BE;BO0;3=QW7SVL4ZK@(DN!EX:'=[JQ;B);S/=_B(]J_]O>:9M&(
M4K<=2M,J"1J;1;!*;M>YB_<!?[=X-&=C<)ULE/KJ)A_J11 [0BBPL@Z!T^N
M=RB$ R(:_YXP@[&D2SP?OZ#_Z7NG7C;<X)T2G]O:[A9!&4"-#>^%?5#']WCJ
MQQ.LE##^"<<A-D\#J'IC57=*)@9=*X<W_W;2X2RAC-](8*<$YGD/A3S+=]SR
MY5RK(V@736ANX%OUV42NE6Y3'JVFKRWEV>63YC7" U;8'OA&H(%??BI9DOP.
MG^A$7#WYM>MY9*F6RXBJ$^YZP&5OX"8,/BII=P;^D#76_P6(B.3(E+TP7;.+
MB.^PNH$T"8'%++F EXZ=IQXOO=BY?J/S+ZN-L9K.S#\72F5CJ<R7RMXH]4A7
MJ>X%@FJ 3KI[2:IQ7MONN 6N$?;<6*A[?$WRBU7<];TU>U[A(J#[:5 ?,%BN
M+)!PV&U0._$F3CRG8#Q)8_@-BAAJ_FS@9TCS/"S2E$9)D85%5DR*A )FIX""
MA6DY!<9"5I:360*_#NNS-,SC#%B6AQF!/BG+!6'D21+F+*-1EE)FGL$%&?-1
MQOS_RRC(3KBL$,B8H%;]QC:]H$M>J5Y:\YIZ%\%?5^^'6FLN?#7:I0UN6RE;
MN74\GI%KZI*E*769^]$TC&?EY%ZK0^NLRWC1LNGDS@$(P;T;765)#M>3U<#7
M'05U0-W22;ABX30NX1JNDC"E#;F>T$F59L@S@$U#AN;"RC!E^1 WFSFP,XXH
MZW-V+ OS8G;&\[7=B,Y<I$.]]5YIP!,<#&5<'>UX-;C0C_#!RS]R31H9$-A0
M:GPS)>WUX(_#Q*J]]Z2-LN1P?KBC7PIJ%T#?&Z7LR\05&']2R^]02P,$%
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M:1:?4)JV0^U:H\'B>A[=IC?++/@/#G^VN'=G-H1,5L8\A\GG9AXE01 JK'U
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M2W\6M,&!]M?&^.,D$)S^58M_ %!+ P04    " #VB+)4P?[$#7@$  #Q"P
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M"Q"E6( JN<BA[TQWN^P>G%Z'&]U<.^#4L%W!A5P8+P#G"ZW=]L$[V%WQI_\
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MK66%QOX!-S\[X5[@[(%O)=KS5>(HA#=,R@'NNH=C[\!E#+YJY6H+-ZK"ZK\
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M1F=?)P'HSOS=QJK6&RY7ENSKES7-2]0N@.XKI>QVXPH,$SA[!U!+ P04
M" #VB+)4.G?6_.T%  "?#@  &0   'AL+W=O<FMS:&5E=',O<VAE970T-2YX
M;6RE5UMSV[@5?N>O.*/N=+H[J$2 =\?VC*QT-]F)&T^4I@\[^P"1D,4)1:@
M%-O]]?U 2HPL6U[O]$$B"9[+=R[?(7!^I\U7NU+*T?VZ:>W%:.7<YFPRL>5*
MK:4=ZXUJ\6:IS5HZ/)K;B=T8):M.:=U,1!BFD[6LV]'E>;=V8R[/]=8U=:MN
M#-GM>BW-PY5J]-W%B(_V"Y_JVY7S"Y/+\XV\57/E_K6Y,7B:#%:J>JU:6^N6
MC%I>C*;\["KQ\IW EUK=V8-[\I$LM/[J']Y7%Z/0 U*-*IVW(''YIF:J:;PA
MP/C/SN9H<.D5#^_WUG_N8D<L"VG53#?_KBNWNACE(ZK44FX;]TG?O5.[>#J
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M.P6Z7RMESQOGX/)+F_T'4$L#!!0    ( /:(LE3)>J\V7@,  '('   9
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M?V:7Z1J^'WHV_3G.Z]0?G\P&G$>[9HNM[(M1MGQ$MI#L?=L,-SU[TRS3\KZ
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MH;\B%)@.(.;T!]" )BG(Z1P1DD8184G0BY/Z03X!;W"1,Q$) 9=K!V_"D1[
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MT\G'FXB8OK_[ '43>FJGT75HF-;N20#C$]Q^J36> E]@?&2R5U!+ P04
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MT>+C)6=V'.$Q0-.'L=D9I"$,RX9N/5A?0/NU,7@,_"3._Y'B"5!+ P04
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M6-4 '(*AG&BPX!!$YZB?[0X$A]J9"AP&EFW92M">JR:<3RM4[#$B_9+!7XQ
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M$)IN8Y0]J/9)+"I+KB0O+>S'3Y)3.Z6K0M<%1EX2ZW*^<_E._$4:+*6ZU3F
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MVH^+>XGO)U$3]TY6MY'5_:>L[:);)(X.,SSXCVUU5:!H2Z\?>G'W[&RWL/W
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M^&-E=QIH9V#O-TKA07 .ABV9_0)02P,$%     @ ]HBR5*Z<WC>Z @  OPD
M !D   !X;"]W;W)K<VAE971S+W-H965T-3DN>&ULU59K3]LP%/TK5QF:0-M(
M[#R:LK;2*)J&-! "]I#0/KC);1/AQ)WMM/#O9Z<A!%JJBB\3JE2_[KDY]YS$
M]F IY*W*$#7<%;Q40R?3>G[DNBK)L&#J4,RQ-"M3(0NFS5#.7#67R-(:5'"7
M>E[D%BPOG=&@GKN0HX&H-,]+O)"@JJ)@\OX8N5@.'>(\3%SFLTS;"7<TF+,9
M7J'^,;^09N2V6=*\P%+EH@2)TZ'SA1R-";6 .N)GCDO5Z8,M92+$K1V<ID/'
MLXR08Z)M"F::!8Z1<YO)\/C;)'7:9UI@M_^0_6M=O"EFPA2.!?^5ISH;.K$#
M*4Y9Q?6E6'[#IJ#0YDL$5_4_+)M8SX&D4EH4#=@P*/)RU;*[1H@.@ 0O &@#
MH+L"_ ;@UX6NF-5EG3#-1@,IEB!MM,EF.[4V-=I4DY?6QBLMS6IN<'IT+5F*
M<(D)Y@LVX:C@_;N8$O(9SLT[M'^"FN5<'< GN#)O4%IQ!#$%8[!M2A,B.U"=
M,0U,(LR9TI!6:&!GO\]A?^\ ]B OX3H3E6)EJ@:N-N0M!3=IB!ZOB-(7B)Y@
M<@@^^0C4HV0#?+P[W'L*=XUDK6ZTU8W6^?S_H]O-=_,\.-58J#];V/HM6[]F
M&[S$5FC&-VF^@D4US'[QBU%(2$B#@;OH:KL>%OC4#Q_#GK *6E;!5E:^9^2)
M/$C9O8*;,RPF*+=5&[9YPS?@3=2RC5[GS0H6=D3WPS#R_6?>K(>1*#"_S=[T
M6E:]K:PB8N3I[^Y-W.:-WX W_99M_W7>]-=$CZ@?]YY9LQY%*8WCS<X0[W'+
M]K:RZA/XL+,QI',2D#=@#7G<@0E]G3D-KKM=]?W0>[ZI;0BC01C8X^&)/V[G
M=+57FS,F9WFI@./4 +W#GC%8KFX+JX$6\_K G0AMCN^ZFYD;%DH;8-:G0NB'
M@3W#VSO;Z!]02P,$%     @ ]HBR5!M]#_;V @  .0@  !D   !X;"]W;W)K
M<VAE971S+W-H965T-C N>&ULE59;;]HP%/XK5E9-K;0V-P))!TB%;MH>6J&V
MNTC3'DQR0JPZ-K,=:/_];"=DE(:H>X'8.>?[OG/A',9;+AYE :#04TF9G#B%
M4NM+UY5I 266%WP-3+_)N2BQTD>Q<N5: ,ZL4TG=P/.&;HD)<Z9C>[<0TS&O
M%"4,%@+)JBRQ>)X!Y=N)XSN[BSNR*I2Y<*?C-5[!/:AOZX70)[=%R4@)3!+.
MD(!\XESYE_/$V%N#[P2V<N\9F4B6G#^:P]=LXGA&$%!(E4' ^FL#<Z#4 &D9
M?QI,IZ4TCOO/._3/-G8=RQ)+F'/Z@V2JF#BQ@S+(<475'=]^@2:>R."EG$K[
MB;:-K>>@M)**EXVS5E 25G_CIR8/>P[^\(A#T#@$APZ#(PYAXQ#:0&ME-JQK
MK/!T+/@6"6.MT<R#S8WUUM$09JIXKX1^2[2?FCX(G &Z@Q3(!B\I2/3^71SX
M_D=TJUOH]!H4)E2>H7-TKQLHJR@@GB-,=?4Q2P'I/D(9KY8JKZBN2<HKIJ2V
MOOEYBTY/SM )(@P]%+R2F&5R["JMV3"[::-O5NL+CNCS W3#F2HD^L0RR%X"
MN#K8-N)@%_$LZ$6\AO0"A?X'%'B!WR%H_G9WKT=.V!8@M'CA$;S_2>NOJZ54
M0G?^[Q[B04L\L,2#(\0S3"T55F@)*\(882LCXAFPZ*I3C3:T:&8V;*9!&(91
M-'8W^]GK,AMY2=R:O1 ;M6*C7K$+P3?$3([.%JI]HWW.(!B,NBF'+>6PEW)N
MLD,I-M.FJTV&KTC/!W[4S3EJ.4>]G%=UI?5X3/D&!('.<$>OF8.1%Q\4HL/*
MUP7K%ABW N->@7I<,%GG1"+(<SV,.R7&'1+C,#ALE@XS/TF.)#%I-29O;6Q@
M65]+)Z][-1A$P^1 98?9R\ZO9;I[4[@$L;++22);T7H\M;?M_KNR8__@?J;W
M8KW&_L'42_4&"_U+E8A"KB&]BY%.G:@757U0?&UG_9(KO3GL8Z%W.PACH-_G
MG*O=P1"T_Q:F?P%02P,$%     @ ]HBR5( ,0C]M @  8 8  !D   !X;"]W
M;W)K<VAE971S+W-H965T-C$N>&ULC55=;]HP%/TK5M2'5EH;YQ-:A4@4-*T/
MW:K2=9.F/9CD0JPZ,;,=8/]^MA,R2@#U)?''.>>>>^W<)!LNWF0!H-"V9)4<
M.852JSO7E5D!)9$W? 65WEEP41*EIV+IRI4 DEM2R5P?X]@M":V<-+%K3R)-
M>*T8K>!)(%F7)1%_[X'QS<CQG-W",UT6RBRX:;(B2YB!^KYZ$GKF=BHY+:&2
ME%=(P&+DC+V[26SP%O!*82/WQLAD,N?\S4P>\I&#C2%@D"FC0/1K#1-@S AI
M&W]:3:<+:8C[XYWZ9YN[SF5.)$PX^T%S58R<H8-R6)":J6>^^0)M/I'1RSB3
M]HDV+18[**NEXF5+U@Y*6C5OLFWKL$?PPA,$OR7X'R4$+2&PB3;.;%I3HDB:
M"+Y!PJ"UFAG8VEBVSH96YA1G2NA=JGDJ?8:,KT&0.0/T0K8@T>44%*%,7J%K
M--.7)J_U%E_H(_N/5!9YC1Y_?D67%U?H M$*O12\EJ3*9>(J[<SHNUGKXKYQ
MX9]P,87L!@7>)^1CWSM"GWR<CM_375V/KBA^5Q3?Z@4G],ZG_6L\ETKH^_?[
M3*B@"Q784.&)4*^$U8#&>0ZYJ?^QTC4"L14P'^4Z]3 >!L/$7>^7J ^+@G 0
MXP[VSE_8^0O/^GNH,E["*6L--]J+&41!X$<'UOJP\#:,<7#<6M19B\Y:^Z8*
M$,=<1;UPT>VAI3XF#*/C?N+.3WS6SPM7A/7ORS&'<>^LPB@<1(='VH=YV+\=
MXN&!47?O^S>]]Y&():TD8K#03'PST'F*II\U$\57MB7,N=(-Q@X+_0L 80!Z
M?\&YVDU,E^E^*ND_4$L#!!0    ( /:(LE33J?E""@(  &\$   9    >&PO
M=V]R:W-H965T<R]S:&5E=#8R+GAM;(U4VV[;, S]%<'H0PMLD2]-NA2.@3;!
ML#ZT"-K=@*(/BDW'0F0ID^@X_?M)LN-E6#/TQ2(EGD,>FE+:*KTQ%0"2?2VD
MF045XO::4I-74#,S4EN0]J14NF9H7;VF9JN!%1Y4"QJ'X836C,L@2_W>4F>I
M:E!P"4M-3%/73+_>@E#M+(B"P\8C7U?H-FB6;MD:G@"_;9?:>G1@*7@-TG E
MB89R%MQ$U_/$Q?N [QQ:<V03IV2EU,8Y=\4L"%U!("!'Q\#LLH,Y".&(;!F_
M>LY@2.F Q_:!_;/7;K6LF(&Y$C]X@=4L^!20 DK6"'Q4[1?H]8P=7ZZ$\5_2
M=K'C,"!Y8U#5/=A64'/9K6S?]^$($%V> ,0]('XO(.D!OG.TJ\S+6C!D6:I5
M2[2+MFS.\+WQ:*N&2_<7GU#;4VYQF-W)'4A4FH,AYPM QH6Y(!_)_<\'<GYV
M0<X(E^1KI1K#9&%2BC:G0]*\Y[_M^.,3_ O(1R2)/I XC*,WX//WP\._X=0J
M'>3&@]S8\R6G^+C)A3*-!J)**^V/^&>$/9*54/GFA3S?K QJ.V(O_\F9##D3
MG_/R1,ZYVL"0ZO6M%G;XB<>[:[?+HB1,IE?CE.Z.>_5OW'0<3Z;A$-;51X_&
MP5W%>Z;77!HBH+3 <'0U#HCNQKMS4&W]A*P4VGGS9F5?!- NP)Z72N'!<4,W
MO#'9;U!+ P04    " #VB+)40GG9MQX$   '#@  &0   'AL+W=O<FMS:&5E
M=',O<VAE970V,RYX;6REEVUOVS80Q[\*8?1%"\212.JQL W$R8H5:(H@V=8!
MPU[0%FT+D4B-I.VVGWZG!\NV1*G%]L86J?\=?T>1O./L*-6KWG%NT-<\$WH^
MV1E3O'<<O=[QG.E;67 !;S92Y<Q 4VT=72C.DLHHSQSBNH&3LU1,%K.J[TDM
M9G)OLE3P)X7T/L^9^K;DF3S.)WARZGA.MSM3=CB+6<&V_(6;WXLG!2VG]9*D
M.1<ZE0(IOIE/[O#[>QR6!I7BCY0?]<4S*D-92?E:-CXF\XE;$O&,KTWI@L'?
M@=_S+"L] <<_C=-).V9I>/E\\OZA"AZ"63'-[V7V)4W,;CZ))BCA&[;/S+,\
M_LJ;@/S2WUIFNOI%QT;K3M!ZKXW,&V,@R%-1_[.OS41<&.!@P( T!J1KX T8
MT,: 5H'69%58#\RPQ4S)(U*E&KR5#]7<5-8032K*S_AB%+Q-P<XL/HH#%T:J
ME&OT]H$;EF;Z'9JB%U@OR3[C2&X 0RD0H;31?D-,)$A(,>V_F:+'/S^CMV_>
MH3?0BW[;R;T&M9XY!FC+,9UU0[:LR<@ &2;H40JST^@7D?#DVH$#8;:QDE.L
M2S+J\8&O;Q'%-XBX!%N [G_>W!W!H>W4T\H?'?#W7Z?XK[N5-@K6_]\C$%X+
MX540W@#$AU2DL'H2M)72_I5J^Z"R+P^%PX*$(<%!.',.EY-GT5&7>!YM=5>
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M/0S[B6DU<H'4_(_]_/^AY'DB2\Y>@RSY5=V(>LU$1;8O)>./3 !-['CZG!)
M$S_V$_^]$\#4 &C4;U8CUU1KH<!^H? G@*72=S2H.1_[.7^P,JVQA?,=K6LB
MQWXBOT?ZF24])/VZP6KD$&^B>9_<6?@+R<OZ[.20>%E;O2;Y6"WFK<K(!^UY
MB29Q I]1[A'-Z,3/Z/?^NFTA^>!H6]1\W;98X9DC^XA6 ^)7 V_V$9/;\73>
M!V8:S1U90HX."/S\/ZAP)68U/R:N#_Y$<S[Q%_/#*U=B%NTX,(XE3".UZW6
MU 1/!A/\'332! H[ CWK?YVU607&WGQR='28,;ZM3U2%RKDREX<SM/9M>VK[
MMCZK[+T_@R?KP]FK#G,X"CZG7.6, "G;J)#!FYD:.'XX73T\R&)?'U!>%E(6
M67V[8S1FO#)0_V^*0MX^5 VT9]RK_P!02P,$%     @ ]HBR5+Z:'/N%!
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M:")JSX!VTSBQ@&>]QOO#V,<,KB_:6>#\Q>K.#28Z:7P65;0,L-8D:'\A:\]
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M#P2'A.< ]7['F'R^R1NHSY17?P-02P,$%     @ ]HBR5.1??IB) P  OA
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M_6%Y/U&\L,?'!Z[T8=0.MP2OB# &^OJ:<_4R,2?2^E\6D]]02P,$%     @
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M3'MU^<&H[]?KU&E775_1,H6/F4L-'5X-V>#ZS,J8C=NNFHV6)-SJ#,P13<W
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MJH \XR_BB2R^T;&RM2<HRJ7B:076#%*6E;_T2Y6($P#V!P"D I NP!T .!7
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M#W<@3(!^/N9<K0;F-% <%[M_ 5!+ P04    " #VB+)4!#&OZ:T#  "/#@
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MF9!('38D8T %\(1%2.\I1"C)4<&9\H!H'J&4":'P'TZ8+]>0;8!_56/7_WY
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MZA"L<^+;Q% "")[!BHX%&JB60R:UKFK"4<%P%GC6A@I8T!^>Q<PA%_AQ%%R
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M3UZRVI.ZVI.?O +<ZM))[=%,#H+QJ(LBD*%@N7G6F':MA.;\ZECF-(233BY
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M YU\HCCV+VX4S^VI\X(KQ5,[C('J3# "^O\EY^KNQBBH/KZ,_P-02P,$%
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M8![MQ+Q M6N2S\;>^VQGY@44;/*\5H!Y]#+,HX?,RP99>BIX@#P:1%YV5O
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M'6C*N'J'WJ-',V&2@@,22UL6D!(2Q"JTICO$&9TSSO2SP3Y\^Q.]??,.O3$
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MP+@ >K[6&G>&>T'WAYO]!E!+ P04    " #VB+)4)8D25R4"  "%!0  &0
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MHOLR[="W!NK:#]I6(XVM7Y;T3H)Q#G1>:(U'P\UN__+._@)02P,$%     @
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MU.&RL(D%. X'0+9:'QS/9D'^91E0Y!6L:$'73-E0SFLKE['T@Z"5TI< T!D
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M0I5U@/.%E&:SL2]HOWG&?P%02P,$%     @ ]HBR5"D <)A[ @  $P8  !D
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MB4 JBY4OF8E4E]B=XB;#,!@!+O=AF"<CTTN4UH%Q,9<4*!C@,"2CE0*E "-
M9;@$I\!W6X7FR8CA>%58":LOONY(=BJY%H=KS!J(V:5  <ZRK2FV9I<"QXKN
MK+89>L%!\+*%F'I,:FB]5OEG<5F]F;?=T/RY?(-DESH ] F:L[@>4D"EA0 >
MLZ-Z9-:(7!D)GH*73<4O[8">LNY[/]#S,%5_#1)U$F+M)9 **QVNEF15$4C%
MN,(5F*$3/ 4OFXHEG1?5K*G/FUDS-)G%E<H_UQI),163(I!"6>5LK+T4DBLL
M]#GUY<%3\+*I>'/QQUW3-^-TZT<OBQ;PUG?#EQ?5[:Q>#,LYZ1%R.P8!DF]J
M##@S:)^2,4R!3J,)US%9HD.<M4ID/"$/5H.7O<8'_]!<M-5O'_S\W'>E("."
M[@OVO:<N$71=E'6]F+M$JKC"&;!<1O5P0B"Y,X99&PG(E$):+3&Q9":N"#(N
MRC*^,WR)5%\%<D$;%<], LDUND*AXX5((963"J--AD\0;5$6[3T3F$B5UDHU
M1L"8%"'RF%?0:\6<".W6SC '&4I!NT59NP](88*06(=6P\6R1@$Y*J#EL1)0
M2#N6U]Q0!=$69=$^-(B)5&$QB>$RB+FE."U,O.\QI;I#"Z!X;DT%P19EP=XC
MC DBV>MD4DT(&,8QDQ1["H>K*><]1!!K41;K??*8H"*]=8E04[C4<4T)F$1?
MG6$2%%J4%?KP,"92!<4P)N/J/"%PQ\I*&TOWE (:89G*V'L1)%GLBO]?$<9$
M&N(!."B=$$R! K3F<>*>4D#FI.29M"F#/Y"[]@7*7&2:X84"O,IX11% I S:
MQ-.0 $K-,(MGZIX,]D'NM@^'93&9ZK\62D&25@@@9PPTQ%6= !YSA0+ ,M5/
M!D<ARX[BX"PF4S=@4(B3H$GA<'+%/F1*X/ +8"I30N36G8&RM]@5Q"3A%<!Q
M,"JV?@122FD-BY%3"BF<U*!R:RKX"EGV%?L%,9GJ/UB!Y2TN[P30C#L&$+M9
MJD>LJY"M$L%1R+*C^.84)HD; P:4BW>G")P "RS>ER=P8+7EN:D8+(8L6XQ?
M/[W9)X#)(/02OO< )H.6R[*6%P.83%76"FZTB_>'":#6&$-,[!0)X'C;2^9N
MK\B@V[*LVSO3ER0TFFM<_\GJ2X':  B>%!1*];4 R.R7JJ#1JJS1>T8O12@P
M0Z^J8JDF@,<<EUFR644!C139+6 5I%J5I?J Z*4(115H*R">=B10,1#QM".!
M.*8Z1RM(M"I+]*')2Q&;\5I)%LL:@4/+Y)([+@0.J[_(V& 5!%KMVK'?&;P4
MH:=QYIT0()&X>0ID<D.S=4N_+,K[!"Y%1'+#E8MK H7CAL?!;$KAK#(B<S-<
M!3U693T^/',I(I1+B&TN@>*8)&-:E$BKC'U707K5KG3_%5E+$0&=.\GC0Q83
M"B@D8_%V$X$[=CBTN7LI*C@!M2OR[Z"2YG,%(&V\#4/@.+<N+7/4]H%$O<XQ
M"39![;8)AP4M12G]>#,EYI;BL(+'<9A '1L8;7Z&6? -JNP;#LY8BHKPC/,X
MZA,X*45RTF9*]6?&G:G,4:!@(G391.S*6)IR#Q:M6'R[<4(@G<!:DNS<$D"K
MN /(G6L*]D&7[<-^"4L3Z5XKQ67L' @@YDLP-I8F"BBXV][<?<HH. ===@[?
MG+ T<3O!6F5C"29P"FUB<I"+Z X=HLD1#59"EZW$VZ[^LYGMD[%TT':MOO>,
MI;<.Y96UNYBQ-"' &#:TB4]Q32@DP^+.XEW&*8&T>KS5DMG$UD&Q=5FQ=Q\P
MI-19H25-#N012(N%7^@X9A% D+A87:Y"!GW697W>,V;I5%:-&&^@)R.4 A&$
M>A[7? (XWCZ7D!N@(-1ZQ]WS_6.6)C35 KCDT T%-"A1-E9I"JC'4Z.9.**#
M2NNR2A\:LS1QJ@Y<HFLIZAB-55H:"1QF+)>A98)$FSW/Z&53UL2DDIH<62U!
MGEY9T%M3UMM]PI,A4K4S*CE+3.%P_K!X\X'"<<X<SZP*$[36E+7V\/1D4C4\
M'C>JXGW)"0ED[LFIN34]"HEVG^>F45!8L]?QNL-RE$E#M\9(*Y(=6@((:CPE
M&O,C4KRS"C+APP2Q-[N"_ XF:>CF2CHCX_I, +$Z29TL*&JC7F>,D D^P.SV
M 8>%*$-LHL.X YLP(V[42Y#Q/L:4P G'LOL39NNT?MD8'!RC3*KJ8Z1(#FD1
M."4,B-@E4/T!LUEFP228/0[9%6*42;7<6JY9<K^4 &IT/%S$*8H 8K4<0V:&
M2W 'INP.]DM1ACKOANN)QP]+3 BD-,#2_$X!!2C'<L4A. -3=@;?'*-,*N[C
M$Q\R=D$$SF#MCH=Y2N $CK+,[)9!, M0-@OO9@UZNWK%]-P/]]XOME++[G@%
M0?V!?^_Q"H*XPU^[!0^$#BNM7>X$( 0=ACTWS0NF"5*5="Z=;01,2@5QU2-@
M8]32F?N_$#07RII[N&,"0H4IPT3BN-;) Q<4T#*9>Q KR#"49?BKW!(0N^E"
M&I$<126 '*,"9KN8'K7SKEGN<1((4@QE*3[<9@"Q TZ3H[;427+4<WD%<EN/
MT7V;&@/UK!L3PB3'NB<45#@!,GG2C$+B:I0J=_\0@B+#7Z'(ZT[,/JP(:(85
M@:19G6P]R3WWW?7RB?B^NFCO%L/JX>;-NYNG[M\LGS6/WG_+7TU7S\Z';E:/
M\G^HN^L&=6WFK[!+]G)<'=WJZ?C5BZ&]73XO?MX.0SM?_GKCZTO?C0#\^U7;
M#H\OQ@_8_!\%9_\#4$L#!!0    ( /:(LE2?;%9I. 0  "04   9    >&PO
M=V]R:W-H965T<R]S:&5E=#DW+GAM;,V8VV[;.!"&7X4P>M$"VX@<'B0%CH$F
MWJ !FMT@WA-0[ 5MT;902?12=-R^_5*'2(XL"UY?+ P$L0[_C&;FDV8DCG?:
M?,O72EGT/4VR_&:TMG9S[7GY8JU2F5_IC<K<F:4VJ;1NUZR\?&.4C$JC-/$
M8^&E,LY&DW%Y[,E,QGIKDSA33P;EVS25YL>M2O3N9D1&KP>>X]7:%@>\R7@C
M5VJF[.^;)^/VO,9+%*<JRV.=(:.6-Z-/Y'H*06%0*OZ(U2[?VT9%*G.MOQ4[
M#]'-"!<1J40M;.%"NI\7=:>2I/#DXOBG=CIJKED8[F^_>K\ODW?)S&6N[G3R
M9QS9]<TH&*%(+>4VL<]Z]UG5"?'"WT(G>?D?[6HM'J'%-K<ZK8U=!&F<5;_R
M>UV(/0,BCAA ;0!= W;$@-8&]%0#5ANPLC)5*F4=IM+*R=CH'3*%VGDK-LIB
MEM8N_3@KN,^L<6=C9V<G]W$FLT4L$_2057=106/^ \W4RN&U.7H_55;&2?X!
M?40S=]M%VT0AO43QGM[];8R.M@NG_X@>__H%O7_W ;US&O3;6F]SF47YV+,N
MWN*JWJ*.[;:*#8[$1@ ]ZLRN<_1S%JGHK0//)=ID"Z_9WL*@QZE:7"%*?D*
M@?0$='>Z.>XQGYYL3L*!;&C#CI;^Z/_&[NL7=PGT8%6:_ST0(&L"9&6 [$B
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MMN<=VMG_<,O7H38_]*:3E*WA#O37]$;B7:]D6?(8$L5%0B2LSCL7]-5GUS$
MN^)W#EMU=$V,*0LAOIN;R^5YQS&*(() &PJ&_S8P@R@R3*CC1T':*?<TP./K
M/?M;:SP:LV *9B+Z@R]U>-X9=<@25BR+]*W8OH?"(-_P!2)2]B_9YFM]KT."
M3&D1%V!4$/,D_\_N"T<< 5Q: W +@-L6X!4 KRV@7P#Z;0%^ ? ? OP:P*
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M3'K14^2>E+O\\=>@C";V%%DG?9GYG3WCEO2N3)%_4F;_C(Q;CK4D<D_*[!Z
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M04Z"W/Q!7H+\_$%!@L+\05&"XOQ!28+2_$%9@O+\046"ROQ!IE,9.T!2A35
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M5>\(T#NJWA&@=ZPVFP#TCJIW!.@=5>\(T#NJWA&@=U*]$T#OI'HG@-Y)]4X
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MKP   &1O8U!R;W!S+V-O<F4N>&UL4$L! A0#%     @ ]8BR5)E<G",0!@
MG"<  !,              ( !S0$  'AL+W1H96UE+W1H96UE,2YX;6Q02P$"
M% ,4    " #UB+)4(.H7YN$&  "1'P  &               @($."   >&PO
M=V]R:W-H965T<R]S:&5E=#$N>&UL4$L! A0#%     @ ]8BR5"%+E] ;!P
MP1T  !@              ("!)0\  'AL+W=O<FMS:&5E=',O<VAE970R+GAM
M;%!+ 0(4 Q0    ( /6(LE3XI/!8*08  /(8   8              " @786
M  !X;"]W;W)K<VAE971S+W-H965T,RYX;6Q02P$"% ,4    " #UB+)4([>:
M@>L$  #@$P  &               @('5'   >&PO=V]R:W-H965T<R]S:&5E
M=#0N>&UL4$L! A0#%     @ ]8BR5*(,1T O"   2"   !@
M ("!]B$  'AL+W=O<FMS:&5E=',O<VAE970U+GAM;%!+ 0(4 Q0    ( /6(
MLE1?9*6L_0(  %(&   8              " @5LJ  !X;"]W;W)K<VAE971S
M+W-H965T-BYX;6Q02P$"% ,4    " #UB+)4'+BXHXP"  !/!0  &
M        @(&.+0  >&PO=V]R:W-H965T<R]S:&5E=#<N>&UL4$L! A0#%
M  @ ]8BR5/$W4ZNF"0  ,1H  !@              ("!4#   'AL+W=O<FMS
M:&5E=',O<VAE970X+GAM;%!+ 0(4 Q0    ( /6(LE2P3H+G.2@  %*&   8
M              " @2PZ  !X;"]W;W)K<VAE971S+W-H965T.2YX;6Q02P$"
M% ,4    " #UB+)4^[IFI'<%   %#0  &0              @(&;8@  >&PO
M=V]R:W-H965T<R]S:&5E=#$P+GAM;%!+ 0(4 Q0    ( /6(LE1 /^'@N0(
M !\&   9              " @4EH  !X;"]W;W)K<VAE971S+W-H965T,3$N
M>&UL4$L! A0#%     @ ]8BR5$+32=TZ!@  +0X  !D              ("!
M.6L  'AL+W=O<FMS:&5E=',O<VAE970Q,BYX;6Q02P$"% ,4    " #UB+)4
M7P-M*$@"  #D!   &0              @(&J<0  >&PO=V]R:W-H965T<R]S
M:&5E=#$S+GAM;%!+ 0(4 Q0    ( /6(LE3G53<!20,  ,L&   9
M      " @2ET  !X;"]W;W)K<VAE971S+W-H965T,30N>&UL4$L! A0#%
M  @ ]8BR5*V+CI+M"   M!4  !D              ("!J7<  'AL+W=O<FMS
M:&5E=',O<VAE970Q-2YX;6Q02P$"% ,4    " #UB+)4]9JIJ54%  #@#
M&0              @('-@   >&PO=V]R:W-H965T<R]S:&5E=#$V+GAM;%!+
M 0(4 Q0    ( /6(LE0##-]*_@(  "P&   9              " @5F&  !X
M;"]W;W)K<VAE971S+W-H965T,3<N>&UL4$L! A0#%     @ ]8BR5-K-.T)E
M @  @04  !D              ("!CHD  'AL+W=O<FMS:&5E=',O<VAE970Q
M."YX;6Q02P$"% ,4    " #UB+)444IEHZL,  #C(0  &0
M@($JC   >&PO=V]R:W-H965T<R]S:&5E=#$Y+GAM;%!+ 0(4 Q0    ( /6(
MLE3BZPE<&0H  #87   9              " @0R9  !X;"]W;W)K<VAE971S
M+W-H965T,C N>&UL4$L! A0#%     @ ]HBR5 SHESG^!@  ;P\  !D
M         ("!7*,  'AL+W=O<FMS:&5E=',O<VAE970R,2YX;6Q02P$"% ,4
M    " #VB+)4)0@UI[@#  !'"   &0              @(&1J@  >&PO=V]R
M:W-H965T<R]S:&5E=#(R+GAM;%!+ 0(4 Q0    ( /:(LE2F!I$-  @  +T3
M   9              " @8"N  !X;"]W;W)K<VAE971S+W-H965T,C,N>&UL
M4$L! A0#%     @ ]HBR5!2C.<7J P  *0@  !D              ("!M[8
M 'AL+W=O<FMS:&5E=',O<VAE970R-"YX;6Q02P$"% ,4    " #VB+)4QIDK
M6*0#  !B!P  &0              @('8N@  >&PO=V]R:W-H965T<R]S:&5E
M=#(U+GAM;%!+ 0(4 Q0    ( /:(LE0(D=;\Q00  " *   9
M  " @;.^  !X;"]W;W)K<VAE971S+W-H965T,C8N>&UL4$L! A0#%     @
M]HBR5#2Z2B$-"P  ;!@  !D              ("!K\,  'AL+W=O<FMS:&5E
M=',O<VAE970R-RYX;6Q02P$"% ,4    " #VB+)48AKYS<@4   C-0  &0
M            @('SS@  >&PO=V]R:W-H965T<R]S:&5E=#(X+GAM;%!+ 0(4
M Q0    ( /:(LE2\"[AY2 H  -86   9              " @?+C  !X;"]W
M;W)K<VAE971S+W-H965T,CDN>&UL4$L! A0#%     @ ]HBR5-*[*N8L#0
M*B(  !D              ("!<>X  'AL+W=O<FMS:&5E=',O<VAE970S,"YX
M;6Q02P$"% ,4    " #VB+)4%5I.,+4"  #R!0  &0              @('4
M^P  >&PO=V]R:W-H965T<R]S:&5E=#,Q+GAM;%!+ 0(4 Q0    ( /:(LE3/
MD:EO$B<  +V*   9              " @<#^  !X;"]W;W)K<VAE971S+W-H
M965T,S(N>&UL4$L! A0#%     @ ]HBR5,RGSU_?!0  RQ$  !D
M     ("!"28! 'AL+W=O<FMS:&5E=',O<VAE970S,RYX;6Q02P$"% ,4
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M+GAM;%!+ 0(4 Q0    ( /:(LE3!_L0-> 0  /$+   9              "
M@18X 0!X;"]W;W)K<VAE971S+W-H965T,S@N>&UL4$L! A0#%     @ ]HBR
M5*G4Q;;?!   [@L  !D              ("!Q3P! 'AL+W=O<FMS:&5E=',O
M<VAE970S.2YX;6Q02P$"% ,4    " #VB+)4#6 ?I&T"  !=!0  &0
M        @(';00$ >&PO=V]R:W-H965T<R]S:&5E=#0P+GAM;%!+ 0(4 Q0
M   ( /:(LE23K3'NKP0  $$,   9              " @7]$ 0!X;"]W;W)K
M<VAE971S+W-H965T-#$N>&UL4$L! A0#%     @ ]HBR5&B$\U&<!@  XPX
M !D              ("!94D! 'AL+W=O<FMS:&5E=',O<VAE970T,BYX;6Q0
M2P$"% ,4    " #VB+)40/_%H2$#  #)!@  &0              @($X4 $
M>&PO=V]R:W-H965T<R]S:&5E=#0S+GAM;%!+ 0(4 Q0    ( /:(LE0]TRG^
MG0(  (T%   9              " @9!3 0!X;"]W;W)K<VAE971S+W-H965T
M-#0N>&UL4$L! A0#%     @ ]HBR5#IWUOSM!0  GPX  !D
M ("!9%8! 'AL+W=O<FMS:&5E=',O<VAE970T-2YX;6Q02P$"% ,4    " #V
MB+)4-L/$B,0#  ".!P  &0              @(&(7 $ >&PO=V]R:W-H965T
M<R]S:&5E=#0V+GAM;%!+ 0(4 Q0    ( /:(LE26'CR)=P,  -X&   9
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M970U,2YX;6Q02P$"% ,4    " #VB+)4Z#@'1.L!  !3!   &0
M    @('5=0$ >&PO=V]R:W-H965T<R]S:&5E=#4R+GAM;%!+ 0(4 Q0    (
M /:(LE3NK$#^N0,  ,(-   9              " @?=W 0!X;"]W;W)K<VAE
M971S+W-H965T-3,N>&UL4$L! A0#%     @ ]HBR5'8++R>R"P  PV(  !D
M             ("!YWL! 'AL+W=O<FMS:&5E=',O<VAE970U-"YX;6Q02P$"
M% ,4    " #VB+)4+HT-\BP#   R"@  &0              @('0AP$ >&PO
M=V]R:W-H965T<R]S:&5E=#4U+GAM;%!+ 0(4 Q0    ( /:(LE1H3U630@,
M +01   9              " @3.+ 0!X;"]W;W)K<VAE971S+W-H965T-38N
M>&UL4$L! A0#%     @ ]HBR5-6-%=K] @  ]@<  !D              ("!
MK(X! 'AL+W=O<FMS:&5E=',O<VAE970U-RYX;6Q02P$"% ,4    " #VB+)4
MB&RFBQP"   Q!0  &0              @('@D0$ >&PO=V]R:W-H965T<R]S
M:&5E=#4X+GAM;%!+ 0(4 Q0    ( /:(LE2NG-XWN@(  +\)   9
M      " @3.4 0!X;"]W;W)K<VAE971S+W-H965T-3DN>&UL4$L! A0#%
M  @ ]HBR5!M]#_;V @  .0@  !D              ("!))<! 'AL+W=O<FMS
M:&5E=',O<VAE970V,"YX;6Q02P$"% ,4    " #VB+)4@ Q"/VT"  !@!@
M&0              @(%1F@$ >&PO=V]R:W-H965T<R]S:&5E=#8Q+GAM;%!+
M 0(4 Q0    ( /:(LE33J?E""@(  &\$   9              " @?6< 0!X
M;"]W;W)K<VAE971S+W-H965T-C(N>&UL4$L! A0#%     @ ]HBR5$)YV;<>
M!   !PX  !D              ("!-I\! 'AL+W=O<FMS:&5E=',O<VAE970V
M,RYX;6Q02P$"% ,4    " #VB+)4GH2@T>(#  #L#@  &0
M@(&+HP$ >&PO=V]R:W-H965T<R]S:&5E=#8T+GAM;%!+ 0(4 Q0    ( /:(
MLE2Y&\TTJP4  .\>   9              " @:2G 0!X;"]W;W)K<VAE971S
M+W-H965T-C4N>&UL4$L! A0#%     @ ]HBR5+Z:'/N%!   7Q8  !D
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M=#<P+GAM;%!+ 0(4 Q0    ( /:(LE1*"TU'Q0(  '\)   9
M  " @;'$ 0!X;"]W;W)K<VAE971S+W-H965T-S$N>&UL4$L! A0#%     @
M]HBR5-!KQ UQ @  =@8  !D              ("!K<<! 'AL+W=O<FMS:&5E
M=',O<VAE970W,BYX;6Q02P$"% ,4    " #VB+)4.^\YC/T'   B)P  &0
M            @(%5R@$ >&PO=V]R:W-H965T<R]S:&5E=#<S+GAM;%!+ 0(4
M Q0    ( /:(LE02TJ\KE0(  "P(   9              " @8G2 0!X;"]W
M;W)K<VAE971S+W-H965T-S0N>&UL4$L! A0#%     @ ]HBR5&^BSJ]A P
M.@X  !D              ("!5=4! 'AL+W=O<FMS:&5E=',O<VAE970W-2YX
M;6Q02P$"% ,4    " #VB+)4!#&OZ:T#  "/#@  &0              @('M
MV $ >&PO=V]R:W-H965T<R]S:&5E=#<V+GAM;%!+ 0(4 Q0    ( /:(LE2Y
MJ?.B&00  "D.   9              " @='< 0!X;"]W;W)K<VAE971S+W-H
M965T-S<N>&UL4$L! A0#%     @ ]HBR5&W@*>XQ!0  B!D  !D
M     ("!(>$! 'AL+W=O<FMS:&5E=',O<VAE970W."YX;6Q02P$"% ,4
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M+GAM;%!+ 0(4 Q0    ( /:(LE3>-+[GAP,  .4,   9              "
M@<;W 0!X;"]W;W)K<VAE971S+W-H965T.#,N>&UL4$L! A0#%     @ ]HBR
M5 ?S_O;' @  3P@  !D              ("!A/L! 'AL+W=O<FMS:&5E=',O
M<VAE970X-"YX;6Q02P$"% ,4    " #VB+)42$#*Z)\"  #M!@  &0
M        @(&"_@$ >&PO=V]R:W-H965T<R]S:&5E=#@U+GAM;%!+ 0(4 Q0
M   ( /:(LE0EB1)7)0(  (4%   9              " @5@! @!X;"]W;W)K
M<VAE971S+W-H965T.#8N>&UL4$L! A0#%     @ ]HBR5!%5V\K3 @  E0<
M !D              ("!M ," 'AL+W=O<FMS:&5E=',O<VAE970X-RYX;6Q0
M2P$"% ,4    " #VB+)44!F4NO(#   U#P  &0              @(&^!@(
M>&PO=V]R:W-H965T<R]S:&5E=#@X+GAM;%!+ 0(4 Q0    ( /:(LE0+"XP7
MO ,  "T+   9              " @><* @!X;"]W;W)K<VAE971S+W-H965T
M.#DN>&UL4$L! A0#%     @ ]HBR5/1\[I] "0  O3@  !D
M ("!V@X" 'AL+W=O<FMS:&5E=',O<VAE970Y,"YX;6Q02P$"% ,4    " #V
MB+)49TBW<[$%  !&(   &0              @(%1& ( >&PO=V]R:W-H965T
M<R]S:&5E=#DQ+GAM;%!+ 0(4 Q0    ( /:(LE2Z0:]M,@0  /<-   9
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M970Y-BYX;6Q02P$"% ,4    " #VB+)4GVQ6:3@$   D%   &0
M    @('Q-@( >&PO=V]R:W-H965T<R]S:&5E=#DW+GAM;%!+ 0(4 Q0    (
M /:(LE0Q4$=?W ,  #L1   9              " @6 [ @!X;"]W;W)K<VAE
M971S+W-H965T.3@N>&UL4$L! A0#%     @ ]HBR5.V&')/)!0  ?A4  !D
M             ("!<S\" 'AL+W=O<FMS:&5E=',O<VAE970Y.2YX;6Q02P$"
M% ,4    " #VB+)4GI0(!0 %  !)%@  &@              @(%S10( >&PO
M=V]R:W-H965T<R]S:&5E=#$P,"YX;6Q02P$"% ,4    " #VB+)4S#/1)^X#
M  !'"0  &@              @(&K2@( >&PO=V]R:W-H965T<R]S:&5E=#$P
M,2YX;6Q02P$"% ,4    " #VB+)44_GH7B,#  "M$@  #0
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:+GAM;%!+!08     ;0!M /0=  "?7P(    !

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>117
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>118
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>119
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.22.1</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>501</ContextCount>
  <ElementCount>429</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>true</FootnotesReported>
  <SegmentCount>181</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>9</UnitCount>
  <MyReports>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>000 - Document - Document And Entity Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/DocumentAndEntityInformation</Role>
      <ShortName>Document And Entity Information</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>001 - Statement - Consolidated Statements of Financial Position</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ConsolidatedCashFlow</Role>
      <ShortName>Consolidated Statements of Financial Position</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>002 - Statement - Consolidated Statements of Comprehensive Income (Loss)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome</Role>
      <ShortName>Consolidated Statements of Comprehensive Income (Loss)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>003 - Statement - Consolidated Statements of Changes in Stockholders' Equity</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ShareholdersEquityType2or3</Role>
      <ShortName>Consolidated Statements of Changes in Stockholders' Equity</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>004 - Statement - Consolidated Statements of Cash Flows</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ConsolidatedCashFlow0</Role>
      <ShortName>Consolidated Statements of Cash Flows</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>005 - Disclosure - Nature of Business</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/NatureofBusiness</Role>
      <ShortName>Nature of Business</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>006 - Disclosure - Significant Events</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/SignificantEvents</Role>
      <ShortName>Significant Events</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>007 - Disclosure - Application of New and Amended Standards and Interpretations and Standards Not In Force Yet</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYet</Role>
      <ShortName>Application of New and Amended Standards and Interpretations and Standards Not In Force Yet</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>8</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>008 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements</Role>
      <ShortName>Basis of Preparation and Presentation of the Consolidated Financial Statements</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>9</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>009 - Disclosure - Critical Accounting Judgments and Key Sources of Estimates</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates</Role>
      <ShortName>Critical Accounting Judgments and Key Sources of Estimates</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>010 - Disclosure - Cash and Cash Equivalents and Other Investments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments</Role>
      <ShortName>Cash and Cash Equivalents and Other Investments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>11</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>011 - Disclosure - Trade Receivables ??? Net</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/TradeReceivablesNet</Role>
      <ShortName>Trade Receivables ??? Net</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>12</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>012 - Disclosure - Recoverable Taxes</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/RecoverableTaxes</Role>
      <ShortName>Recoverable Taxes</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>013 - Disclosure - Inventories</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/Inventories</Role>
      <ShortName>Inventories</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>014 - Disclosure - Property, Plant and Equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/PropertyPlantandEquipment</Role>
      <ShortName>Property, Plant and Equipment</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>015 - Disclosure - Intangible and Other Long-Term Assets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/IntangibleandOtherLongTermAssets</Role>
      <ShortName>Intangible and Other Long-Term Assets</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>016 - Disclosure - Short-Term Debt</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ShortTermDebt</Role>
      <ShortName>Short-Term Debt</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>17</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>017 - Disclosure - Accounts Payable Trade and Other Accrued Liabilities</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities</Role>
      <ShortName>Accounts Payable Trade and Other Accrued Liabilities</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>018 - Disclosure - Employee Benefits</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/EmployeeBenefits</Role>
      <ShortName>Employee Benefits</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>19</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>019 - Disclosure - Income Taxes</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/IncomeTaxes</Role>
      <ShortName>Income Taxes</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>20</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>020 - Disclosure - Stockholders' Equity</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/StockholdersEquity</Role>
      <ShortName>Stockholders' Equity</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>21</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>021 - Disclosure - Non-Controlling Interest</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/NonControllingInterest</Role>
      <ShortName>Non-Controlling Interest</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>22</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>022 - Disclosure - Transactions and Balances with Related Parties</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties</Role>
      <ShortName>Transactions and Balances with Related Parties</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>23</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>023 - Disclosure - Cost of Sales and Expenses by their Nature</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNature</Role>
      <ShortName>Cost of Sales and Expenses by their Nature</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>24</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>024 - Disclosure - Other (Income) Expenses, Net</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/OtherIncomeExpensesNet</Role>
      <ShortName>Other (Income) Expenses, Net</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>25</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>025 - Disclosure - Financial Instruments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/FinancialInstruments</Role>
      <ShortName>Financial Instruments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>26</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>026 - Disclosure - Financial Information by Segments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/FinancialInformationbySegments</Role>
      <ShortName>Financial Information by Segments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>27</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>027 - Disclosure - Contingencies</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/Contingencies</Role>
      <ShortName>Contingencies</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>28</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>028 - Disclosure - Commitments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/Commitments</Role>
      <ShortName>Commitments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>29</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>029 - Disclosure - Subsequent Events</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/SubsequentEvents</Role>
      <ShortName>Subsequent Events</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>30</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>030 - Disclosure - Consolidated Financial Statements Issuance</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ConsolidatedFinancialStatementsIssuance</Role>
      <ShortName>Consolidated Financial Statements Issuance</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>31</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>031 - Disclosure - Accounting Policies, by Policy (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/AccountingPoliciesByPolicy</Role>
      <ShortName>Accounting Policies, by Policy (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates</ParentRole>
      <Position>32</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>032 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables</Role>
      <ShortName>Basis of Preparation and Presentation of the Consolidated Financial Statements (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements</ParentRole>
      <Position>33</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>033 - Disclosure - Cash and Cash Equivalents and Other Investments (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables</Role>
      <ShortName>Cash and Cash Equivalents and Other Investments (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments</ParentRole>
      <Position>34</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>034 - Disclosure - Trade Receivables ??? Net (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/TradeReceivablesNetTables</Role>
      <ShortName>Trade Receivables ??? Net (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/TradeReceivablesNet</ParentRole>
      <Position>35</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>035 - Disclosure - Recoverable Taxes (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/RecoverableTaxesTables</Role>
      <ShortName>Recoverable Taxes (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/RecoverableTaxes</ParentRole>
      <Position>36</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>036 - Disclosure - Inventories (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/InventoriesTables</Role>
      <ShortName>Inventories (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/Inventories</ParentRole>
      <Position>37</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>037 - Disclosure - Property, Plant and Equipment (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/PropertyPlantandEquipmentTables</Role>
      <ShortName>Property, Plant and Equipment (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/PropertyPlantandEquipment</ParentRole>
      <Position>38</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>038 - Disclosure - Intangible and Other Long-Term Assets (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables</Role>
      <ShortName>Intangible and Other Long-Term Assets (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/IntangibleandOtherLongTermAssets</ParentRole>
      <Position>39</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>039 - Disclosure - Accounts Payable Trade and Other Accrued Liabilities (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables</Role>
      <ShortName>Accounts Payable Trade and Other Accrued Liabilities (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities</ParentRole>
      <Position>40</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>040 - Disclosure - Employee Benefits (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/EmployeeBenefitsTables</Role>
      <ShortName>Employee Benefits (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/EmployeeBenefits</ParentRole>
      <Position>41</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>041 - Disclosure - Income Taxes (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/IncomeTaxesTables</Role>
      <ShortName>Income Taxes (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/IncomeTaxes</ParentRole>
      <Position>42</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>042 - Disclosure - Stockholders' Equity (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/StockholdersEquityTables</Role>
      <ShortName>Stockholders' Equity (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/StockholdersEquity</ParentRole>
      <Position>43</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>043 - Disclosure - Non-Controlling Interest (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/NonControllingInterestTables</Role>
      <ShortName>Non-Controlling Interest (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/NonControllingInterest</ParentRole>
      <Position>44</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>044 - Disclosure - Transactions and Balances with Related Parties (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables</Role>
      <ShortName>Transactions and Balances with Related Parties (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties</ParentRole>
      <Position>45</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>045 - Disclosure - Cost of Sales and Expenses by their Nature (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables</Role>
      <ShortName>Cost of Sales and Expenses by their Nature (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNature</ParentRole>
      <Position>46</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>046 - Disclosure - Other (Income) Expenses, Net (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/OtherIncomeExpensesNetTables</Role>
      <ShortName>Other (Income) Expenses, Net (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/OtherIncomeExpensesNet</ParentRole>
      <Position>47</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>047 - Disclosure - Financial Instruments (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/FinancialInstrumentsTables</Role>
      <ShortName>Financial Instruments (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/FinancialInstruments</ParentRole>
      <Position>48</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>048 - Disclosure - Financial Information by Segments (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/FinancialInformationbySegmentsTables</Role>
      <ShortName>Financial Information by Segments (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/FinancialInformationbySegments</ParentRole>
      <Position>49</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>049 - Disclosure - Nature of Business (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/NatureofBusinessDetails</Role>
      <ShortName>Nature of Business (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/NatureofBusiness</ParentRole>
      <Position>50</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R51.htm</HtmlFileName>
      <LongName>050 - Disclosure - Significant Events (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/SignificantEventsDetails</Role>
      <ShortName>Significant Events (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/SignificantEvents</ParentRole>
      <Position>51</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R52.htm</HtmlFileName>
      <LongName>051 - Disclosure - Application of New and Amended Standards and Interpretations and Standards Not In Force Yet (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYetDetails</Role>
      <ShortName>Application of New and Amended Standards and Interpretations and Standards Not In Force Yet (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYet</ParentRole>
      <Position>52</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R53.htm</HtmlFileName>
      <LongName>052 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails</Role>
      <ShortName>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables</ParentRole>
      <Position>53</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R54.htm</HtmlFileName>
      <LongName>053 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of subsidiaries</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofsubsidiariesTable</Role>
      <ShortName>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of subsidiaries</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables</ParentRole>
      <Position>54</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R55.htm</HtmlFileName>
      <LongName>054 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of relevant exchange rates used</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofrelevantexchangeratesusedTable</Role>
      <ShortName>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of relevant exchange rates used</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables</ParentRole>
      <Position>55</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R56.htm</HtmlFileName>
      <LongName>055 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable</Role>
      <ShortName>Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables</ParentRole>
      <Position>56</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R57.htm</HtmlFileName>
      <LongName>056 - Disclosure - Cash and Cash Equivalents and Other Investments (Details) - Schedule of cash and cash equivalents</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofcashandcashequivalentsTable</Role>
      <ShortName>Cash and Cash Equivalents and Other Investments (Details) - Schedule of cash and cash equivalents</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables</ParentRole>
      <Position>57</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R58.htm</HtmlFileName>
      <LongName>057 - Disclosure - Trade Receivables ??? Net (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/TradeReceivablesNetDetails</Role>
      <ShortName>Trade Receivables ??? Net (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/TradeReceivablesNetTables</ParentRole>
      <Position>58</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R59.htm</HtmlFileName>
      <LongName>058 - Disclosure - Trade Receivables ??? Net (Details) - Schedule of age of net receivables that are past due</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofageofnetreceivablesthatarepastdueTable</Role>
      <ShortName>Trade Receivables ??? Net (Details) - Schedule of age of net receivables that are past due</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/TradeReceivablesNetTables</ParentRole>
      <Position>59</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R60.htm</HtmlFileName>
      <LongName>059 - Disclosure - Trade Receivables ??? Net (Details) - Schedule of allowance for doubtful accounts</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofallowancefordoubtfulaccountsTable</Role>
      <ShortName>Trade Receivables ??? Net (Details) - Schedule of allowance for doubtful accounts</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/TradeReceivablesNetTables</ParentRole>
      <Position>60</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R61.htm</HtmlFileName>
      <LongName>060 - Disclosure - Recoverable Taxes (Details) - Schedule of recoverable taxes</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofrecoverabletaxesTable</Role>
      <ShortName>Recoverable Taxes (Details) - Schedule of recoverable taxes</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/RecoverableTaxesTables</ParentRole>
      <Position>61</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R62.htm</HtmlFileName>
      <LongName>061 - Disclosure - Inventories (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/InventoriesDetails</Role>
      <ShortName>Inventories (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/InventoriesTables</ParentRole>
      <Position>62</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R63.htm</HtmlFileName>
      <LongName>062 - Disclosure - Inventories (Details) - Schedule of current inventory and non-current inventory</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable</Role>
      <ShortName>Inventories (Details) - Schedule of current inventory and non-current inventory</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/InventoriesTables</ParentRole>
      <Position>63</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R64.htm</HtmlFileName>
      <LongName>063 - Disclosure - Property, Plant and Equipment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails</Role>
      <ShortName>Property, Plant and Equipment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/PropertyPlantandEquipmentTables</ParentRole>
      <Position>64</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R65.htm</HtmlFileName>
      <LongName>064 - Disclosure - Property, Plant and Equipment (Details) - Schedule of cost of investment property, plant and equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable</Role>
      <ShortName>Property, Plant and Equipment (Details) - Schedule of cost of investment property, plant and equipment</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/PropertyPlantandEquipmentTables</ParentRole>
      <Position>65</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R66.htm</HtmlFileName>
      <LongName>065 - Disclosure - Property, Plant and Equipment (Details) - Schedule of accumulated depreciation of property, plant and equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable</Role>
      <ShortName>Property, Plant and Equipment (Details) - Schedule of accumulated depreciation of property, plant and equipment</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/PropertyPlantandEquipmentTables</ParentRole>
      <Position>66</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R67.htm</HtmlFileName>
      <LongName>066 - Disclosure - Property, Plant and Equipment (Details) - Schedule of net book value of property, plant and equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable</Role>
      <ShortName>Property, Plant and Equipment (Details) - Schedule of net book value of property, plant and equipment</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/PropertyPlantandEquipmentTables</ParentRole>
      <Position>67</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R68.htm</HtmlFileName>
      <LongName>067 - Disclosure - Intangible and Other Long-Term Assets (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails</Role>
      <ShortName>Intangible and Other Long-Term Assets (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables</ParentRole>
      <Position>68</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R69.htm</HtmlFileName>
      <LongName>068 - Disclosure - Intangible and Other Long-Term Assets (Details) - Schedule of Balances</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofBalancesTable</Role>
      <ShortName>Intangible and Other Long-Term Assets (Details) - Schedule of Balances</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables</ParentRole>
      <Position>69</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R70.htm</HtmlFileName>
      <LongName>069 - Disclosure - Intangible and Other Long-Term Assets (Details) - Schedule of Reconciliation Between The Opening and Closing Balances</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable</Role>
      <ShortName>Intangible and Other Long-Term Assets (Details) - Schedule of Reconciliation Between The Opening and Closing Balances</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables</ParentRole>
      <Position>70</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R71.htm</HtmlFileName>
      <LongName>070 - Disclosure - Short-Term Debt (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ShortTermDebtDetails</Role>
      <ShortName>Short-Term Debt (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/ShortTermDebt</ParentRole>
      <Position>71</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R72.htm</HtmlFileName>
      <LongName>071 - Disclosure - Accounts Payable Trade and Other Accrued Liabilities (Details) - Schedule of accounts payable trade and other accrued liabilities</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofaccountspayabletradeandotheraccruedliabilitiesTable</Role>
      <ShortName>Accounts Payable Trade and Other Accrued Liabilities (Details) - Schedule of accounts payable trade and other accrued liabilities</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables</ParentRole>
      <Position>72</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R73.htm</HtmlFileName>
      <LongName>072 - Disclosure - Employee Benefits (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/EmployeeBenefitsDetails</Role>
      <ShortName>Employee Benefits (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/EmployeeBenefitsTables</ParentRole>
      <Position>73</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R74.htm</HtmlFileName>
      <LongName>073 - Disclosure - Employee Benefits (Details) - Schedule of main actuarial hypothesis used in the actuarial computations</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofmainactuarialhypothesisusedintheactuarialcomputationsTable</Role>
      <ShortName>Employee Benefits (Details) - Schedule of main actuarial hypothesis used in the actuarial computations</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/EmployeeBenefitsTables</ParentRole>
      <Position>74</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R75.htm</HtmlFileName>
      <LongName>074 - Disclosure - Employee Benefits (Details) - Schedule of employee benefits liability</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable</Role>
      <ShortName>Employee Benefits (Details) - Schedule of employee benefits liability</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/EmployeeBenefitsTables</ParentRole>
      <Position>75</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R76.htm</HtmlFileName>
      <LongName>075 - Disclosure - Employee Benefits (Details) - Schedule of net cost for the period booked in profit and loss</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable</Role>
      <ShortName>Employee Benefits (Details) - Schedule of net cost for the period booked in profit and loss</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/EmployeeBenefitsTables</ParentRole>
      <Position>76</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R77.htm</HtmlFileName>
      <LongName>076 - Disclosure - Employee Benefits (Details) - Schedule of DBO amount recorded in the balance sheet</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable</Role>
      <ShortName>Employee Benefits (Details) - Schedule of DBO amount recorded in the balance sheet</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/EmployeeBenefitsTables</ParentRole>
      <Position>77</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R78.htm</HtmlFileName>
      <LongName>077 - Disclosure - Income Taxes (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/IncomeTaxesDetails</Role>
      <ShortName>Income Taxes (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/IncomeTaxesTables</ParentRole>
      <Position>78</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R79.htm</HtmlFileName>
      <LongName>078 - Disclosure - Income Taxes (Details) - Schedule of income tax charged (credited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofincometaxchargedcreditedTable</Role>
      <ShortName>Income Taxes (Details) - Schedule of income tax charged (credited)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/IncomeTaxesTables</ParentRole>
      <Position>79</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R80.htm</HtmlFileName>
      <LongName>079 - Disclosure - Income Taxes (Details) - Schedule of income tax expense (benefit)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofincometaxexpensebenefitTable</Role>
      <ShortName>Income Taxes (Details) - Schedule of income tax expense (benefit)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/IncomeTaxesTables</ParentRole>
      <Position>80</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R81.htm</HtmlFileName>
      <LongName>080 - Disclosure - Income Taxes (Details) - Schedule of tax losses pending of amortize</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable</Role>
      <ShortName>Income Taxes (Details) - Schedule of tax losses pending of amortize</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/IncomeTaxesTables</ParentRole>
      <Position>81</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R82.htm</HtmlFileName>
      <LongName>081 - Disclosure - Income Taxes (Details) - Schedule of deferred income tax liability</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable</Role>
      <ShortName>Income Taxes (Details) - Schedule of deferred income tax liability</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/IncomeTaxesTables</ParentRole>
      <Position>82</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R83.htm</HtmlFileName>
      <LongName>082 - Disclosure - Stockholders' Equity (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/StockholdersEquityDetails</Role>
      <ShortName>Stockholders' Equity (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/StockholdersEquityTables</ParentRole>
      <Position>83</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R84.htm</HtmlFileName>
      <LongName>083 - Disclosure - Stockholders' Equity (Details) - Schedule of common stock</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofcommonstockTable</Role>
      <ShortName>Stockholders' Equity (Details) - Schedule of common stock</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/StockholdersEquityTables</ParentRole>
      <Position>84</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R85.htm</HtmlFileName>
      <LongName>084 - Disclosure - Stockholders' Equity (Details) - Schedule of reconciliation of the number of shares outstanding</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofreconciliationofthenumberofsharesoutstandingTable</Role>
      <ShortName>Stockholders' Equity (Details) - Schedule of reconciliation of the number of shares outstanding</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/StockholdersEquityTables</ParentRole>
      <Position>85</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R86.htm</HtmlFileName>
      <LongName>085 - Disclosure - Non-Controlling Interest (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/NonControllingInterestDetails</Role>
      <ShortName>Non-Controlling Interest (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/NonControllingInterestTables</ParentRole>
      <Position>86</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R87.htm</HtmlFileName>
      <LongName>086 - Disclosure - Non-Controlling Interest (Details) - Schedule of controlling and non-controlling interest</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofcontrollingandnoncontrollinginterestTable</Role>
      <ShortName>Non-Controlling Interest (Details) - Schedule of controlling and non-controlling interest</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/NonControllingInterestTables</ParentRole>
      <Position>87</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R88.htm</HtmlFileName>
      <LongName>087 - Disclosure - Transactions and Balances with Related Parties (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails</Role>
      <ShortName>Transactions and Balances with Related Parties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables</ParentRole>
      <Position>88</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R89.htm</HtmlFileName>
      <LongName>088 - Disclosure - Transactions and Balances with Related Parties (Details) - Schedule of transactions with related parties</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleoftransactionswithrelatedpartiesTable</Role>
      <ShortName>Transactions and Balances with Related Parties (Details) - Schedule of transactions with related parties</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables</ParentRole>
      <Position>89</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R90.htm</HtmlFileName>
      <LongName>089 - Disclosure - Transactions and Balances with Related Parties (Details) - Schedule of balances receivable from and payable to related parties</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable</Role>
      <ShortName>Transactions and Balances with Related Parties (Details) - Schedule of balances receivable from and payable to related parties</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables</ParentRole>
      <Position>90</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R91.htm</HtmlFileName>
      <LongName>090 - Disclosure - Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable</Role>
      <ShortName>Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables</ParentRole>
      <Position>91</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R92.htm</HtmlFileName>
      <LongName>091 - Disclosure - Other (Income) Expenses, Net (Details) - Schedule of other income (expenses) net</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable</Role>
      <ShortName>Other (Income) Expenses, Net (Details) - Schedule of other income (expenses) net</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/OtherIncomeExpensesNetTables</ParentRole>
      <Position>92</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R93.htm</HtmlFileName>
      <LongName>092 - Disclosure - Financial Instruments (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/FinancialInstrumentsDetails</Role>
      <ShortName>Financial Instruments (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/FinancialInstrumentsTables</ParentRole>
      <Position>93</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R94.htm</HtmlFileName>
      <LongName>093 - Disclosure - Financial Instruments (Details) - Schedule of book value of the monetary assets and monetary liabilities denominated in foreign currency</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofbookvalueofthemonetaryassetsandmonetaryliabilitiesdenominatedinforeigncurrencyTable</Role>
      <ShortName>Financial Instruments (Details) - Schedule of book value of the monetary assets and monetary liabilities denominated in foreign currency</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/FinancialInstrumentsTables</ParentRole>
      <Position>94</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R95.htm</HtmlFileName>
      <LongName>094 - Disclosure - Financial Instruments (Details) - Schedule of additional bank lines of credit that the company has at its disposal to reduce liquidity risk</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofadditionalbanklinesofcreditthatthecompanyhasatitsdisposaltoreduceliquidityriskTable</Role>
      <ShortName>Financial Instruments (Details) - Schedule of additional bank lines of credit that the company has at its disposal to reduce liquidity risk</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/FinancialInstrumentsTables</ParentRole>
      <Position>95</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R96.htm</HtmlFileName>
      <LongName>095 - Disclosure - Financial Information by Segments (Details) - Schedule of financial information by segments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable</Role>
      <ShortName>Financial Information by Segments (Details) - Schedule of financial information by segments</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/FinancialInformationbySegmentsTables</ParentRole>
      <Position>96</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R97.htm</HtmlFileName>
      <LongName>096 - Disclosure - Financial Information by Segments (Details) - Schedule of information on products</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofinformationonproductsTable</Role>
      <ShortName>Financial Information by Segments (Details) - Schedule of information on products</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/FinancialInformationbySegmentsTables</ParentRole>
      <Position>97</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R98.htm</HtmlFileName>
      <LongName>097 - Disclosure - Financial Information by Segments (Details) - Schedule of information about geographical areas</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable</Role>
      <ShortName>Financial Information by Segments (Details) - Schedule of information about geographical areas</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/FinancialInformationbySegmentsTables</ParentRole>
      <Position>98</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R99.htm</HtmlFileName>
      <LongName>098 - Disclosure - Contingencies (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/ContingenciesDetails</Role>
      <ShortName>Contingencies (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/Contingencies</ParentRole>
      <Position>99</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R100.htm</HtmlFileName>
      <LongName>099 - Disclosure - Commitments (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/CommitmentsDetails</Role>
      <ShortName>Commitments (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/Commitments</ParentRole>
      <Position>100</Position>
    </Report>
    <Report instance="f20f2021_gruposimec.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R101.htm</HtmlFileName>
      <LongName>100 - Disclosure - Subsequent Events (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gsimec.com.mx/role/SubsequentEventsDetails</Role>
      <ShortName>Subsequent Events (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://gsimec.com.mx/role/SubsequentEvents</ParentRole>
      <Position>101</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File doctype="20-F" original="f20f2021_gruposimec.htm">f20f2021_gruposimec.htm</File>
    <File>f20f2021ex1-1_gruposimec.htm</File>
    <File>f20f2021ex12-1_gruposimec.htm</File>
    <File>f20f2021ex12-2_gruposimec.htm</File>
    <File>f20f2021ex13-1_gruposimec.htm</File>
    <File>f20f2021ex2-3_gruposimec.htm</File>
    <File>f20f2021ex8-1_gruposimec.htm</File>
    <File>simecb-20211231.xsd</File>
    <File>simecb-20211231_cal.xml</File>
    <File>simecb-20211231_def.xml</File>
    <File>simecb-20211231_lab.xml</File>
    <File>simecb-20211231_pre.xml</File>
  </InputFiles>
  <SupplementalFiles>
    <File>image_001.jpg</File>
  </SupplementalFiles>
  <BaseTaxonomies>
    <BaseTaxonomy items="919">http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full</BaseTaxonomy>
    <BaseTaxonomy items="44">http://xbrl.sec.gov/dei/2021q4</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>122
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "instance": {
  "f20f2021_gruposimec.htm": {
   "axisCustom": 0,
   "axisStandard": 18,
   "contextCount": 501,
   "dts": {
    "calculationLink": {
     "local": [
      "simecb-20211231_cal.xml"
     ]
    },
    "definitionLink": {
     "local": [
      "simecb-20211231_def.xml"
     ]
    },
    "inline": {
     "local": [
      "f20f2021_gruposimec.htm"
     ]
    },
    "labelLink": {
     "local": [
      "simecb-20211231_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "simecb-20211231_pre.xml"
     ]
    },
    "schema": {
     "local": [
      "simecb-20211231.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd",
      "http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd",
      "http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-roles-2021-01-31.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-roles-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd",
      "https://xbrl.sec.gov/country/2021/country-2021.xsd",
      "https://xbrl.sec.gov/currency/2021/currency-2021.xsd",
      "https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd",
      "https://xbrl.sec.gov/sic/2021/sic-2021.xsd"
     ]
    }
   },
   "elementCount": 793,
   "entityCount": 1,
   "hidden": {
    "http://gsimec.com.mx/20211231": 14,
    "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full": 14,
    "http://xbrl.sec.gov/dei/2021q4": 9,
    "total": 37
   },
   "keyCustom": 161,
   "keyStandard": 268,
   "memberCustom": 146,
   "memberStandard": 29,
   "nsprefix": "simecb",
   "nsuri": "http://gsimec.com.mx/20211231",
   "report": {
    "R1": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:EntityRegistrantName",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "document",
     "isDefault": "true",
     "longName": "000 - Document - Document And Entity Information",
     "role": "http://gsimec.com.mx/role/DocumentAndEntityInformation",
     "shortName": "Document And Entity Information",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:EntityRegistrantName",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R10": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "009 - Disclosure - Critical Accounting Judgments and Key Sources of Estimates",
     "role": "http://gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates",
     "shortName": "Critical Accounting Judgments and Key Sources of Estimates",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R100": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "1",
      "first": true,
      "lang": null,
      "name": "ifrs-full:RentalExpense",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "099 - Disclosure - Commitments (Details)",
     "role": "http://gsimec.com.mx/role/CommitmentsDetails",
     "shortName": "Commitments (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "1",
      "first": true,
      "lang": null,
      "name": "ifrs-full:RentalExpense",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R101": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "100 - Disclosure - Subsequent Events (Details)",
     "role": "http://gsimec.com.mx/role/SubsequentEventsDetails",
     "shortName": "Subsequent Events (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R11": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "010 - Disclosure - Cash and Cash Equivalents and Other Investments",
     "role": "http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments",
     "shortName": "Cash and Cash Equivalents and Other Investments",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R12": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "011 - Disclosure - Trade Receivables \u2013 Net",
     "role": "http://gsimec.com.mx/role/TradeReceivablesNet",
     "shortName": "Trade Receivables \u2013 Net",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R13": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfRecoverableTaxesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "012 - Disclosure - Recoverable Taxes",
     "role": "http://gsimec.com.mx/role/RecoverableTaxes",
     "shortName": "Recoverable Taxes",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfRecoverableTaxesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R14": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfInventoriesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "013 - Disclosure - Inventories",
     "role": "http://gsimec.com.mx/role/Inventories",
     "shortName": "Inventories",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfInventoriesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R15": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "014 - Disclosure - Property, Plant and Equipment",
     "role": "http://gsimec.com.mx/role/PropertyPlantandEquipment",
     "shortName": "Property, Plant and Equipment",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R16": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "015 - Disclosure - Intangible and Other Long-Term Assets",
     "role": "http://gsimec.com.mx/role/IntangibleandOtherLongTermAssets",
     "shortName": "Intangible and Other Long-Term Assets",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R17": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfBorrowingsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "016 - Disclosure - Short-Term Debt",
     "role": "http://gsimec.com.mx/role/ShortTermDebt",
     "shortName": "Short-Term Debt",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfBorrowingsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R18": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "017 - Disclosure - Accounts Payable Trade and Other Accrued Liabilities",
     "role": "http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities",
     "shortName": "Accounts Payable Trade and Other Accrued Liabilities",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R19": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "018 - Disclosure - Employee Benefits",
     "role": "http://gsimec.com.mx/role/EmployeeBenefits",
     "shortName": "Employee Benefits",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R2": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:CashEquivalents",
      "reportCount": 1,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "001 - Statement - Consolidated Statements of Financial Position",
     "role": "http://gsimec.com.mx/role/ConsolidatedCashFlow",
     "shortName": "Consolidated Statements of Financial Position",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "lang": null,
      "name": "ifrs-full:CurrentTradeReceivables",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R20": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "019 - Disclosure - Income Taxes",
     "role": "http://gsimec.com.mx/role/IncomeTaxes",
     "shortName": "Income Taxes",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R21": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "020 - Disclosure - Stockholders' Equity",
     "role": "http://gsimec.com.mx/role/StockholdersEquity",
     "shortName": "Stockholders' Equity",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R22": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "021 - Disclosure - Non-Controlling Interest",
     "role": "http://gsimec.com.mx/role/NonControllingInterest",
     "shortName": "Non-Controlling Interest",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R23": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "022 - Disclosure - Transactions and Balances with Related Parties",
     "role": "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties",
     "shortName": "Transactions and Balances with Related Parties",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R24": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "023 - Disclosure - Cost of Sales and Expenses by their Nature",
     "role": "http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNature",
     "shortName": "Cost of Sales and Expenses by their Nature",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R25": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "024 - Disclosure - Other (Income) Expenses, Net",
     "role": "http://gsimec.com.mx/role/OtherIncomeExpensesNet",
     "shortName": "Other (Income) Expenses, Net",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R26": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "025 - Disclosure - Financial Instruments",
     "role": "http://gsimec.com.mx/role/FinancialInstruments",
     "shortName": "Financial Instruments",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R27": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "026 - Disclosure - Financial Information by Segments",
     "role": "http://gsimec.com.mx/role/FinancialInformationbySegments",
     "shortName": "Financial Information by Segments",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R28": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "027 - Disclosure - Contingencies",
     "role": "http://gsimec.com.mx/role/Contingencies",
     "shortName": "Contingencies",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R29": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfCommitmentsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "028 - Disclosure - Commitments",
     "role": "http://gsimec.com.mx/role/Commitments",
     "shortName": "Commitments",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfCommitmentsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R3": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:Revenue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "002 - Statement - Consolidated Statements of Comprehensive Income (Loss)",
     "role": "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
     "shortName": "Consolidated Statements of Comprehensive Income (Loss)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:Revenue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R30": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "029 - Disclosure - Subsequent Events",
     "role": "http://gsimec.com.mx/role/SubsequentEvents",
     "shortName": "Subsequent Events",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R31": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "030 - Disclosure - Consolidated Financial Statements Issuance",
     "role": "http://gsimec.com.mx/role/ConsolidatedFinancialStatementsIssuance",
     "shortName": "Consolidated Financial Statements Issuance",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R32": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "031 - Disclosure - Accounting Policies, by Policy (Policies)",
     "role": "http://gsimec.com.mx/role/AccountingPoliciesByPolicy",
     "shortName": "Accounting Policies, by Policy (Policies)",
     "subGroupType": "policies",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R33": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:ScheduleOfSubsidiariesTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "032 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Tables)",
     "role": "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables",
     "shortName": "Basis of Preparation and Presentation of the Consolidated Financial Statements (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:ScheduleOfSubsidiariesTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R34": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "033 - Disclosure - Cash and Cash Equivalents and Other Investments (Tables)",
     "role": "http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables",
     "shortName": "Cash and Cash Equivalents and Other Investments (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R35": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:ScheduleOfAgeOfReceivablesPastDueTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "034 - Disclosure - Trade Receivables \u2013 Net (Tables)",
     "role": "http://gsimec.com.mx/role/TradeReceivablesNetTables",
     "shortName": "Trade Receivables \u2013 Net (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:ScheduleOfAgeOfReceivablesPastDueTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R36": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "035 - Disclosure - Recoverable Taxes (Tables)",
     "role": "http://gsimec.com.mx/role/RecoverableTaxesTables",
     "shortName": "Recoverable Taxes (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R37": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "036 - Disclosure - Inventories (Tables)",
     "role": "http://gsimec.com.mx/role/InventoriesTables",
     "shortName": "Inventories (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R38": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "037 - Disclosure - Property, Plant and Equipment (Tables)",
     "role": "http://gsimec.com.mx/role/PropertyPlantandEquipmentTables",
     "shortName": "Property, Plant and Equipment (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R39": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "038 - Disclosure - Intangible and Other Long-Term Assets (Tables)",
     "role": "http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables",
     "shortName": "Intangible and Other Long-Term Assets (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R4": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c6",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:Equity",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "003 - Statement - Consolidated Statements of Changes in Stockholders' Equity",
     "role": "http://gsimec.com.mx/role/ShareholdersEquityType2or3",
     "shortName": "Consolidated Statements of Changes in Stockholders' Equity",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c6",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:Equity",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R40": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "039 - Disclosure - Accounts Payable Trade and Other Accrued Liabilities (Tables)",
     "role": "http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables",
     "shortName": "Accounts Payable Trade and Other Accrued Liabilities (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R41": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "040 - Disclosure - Employee Benefits (Tables)",
     "role": "http://gsimec.com.mx/role/EmployeeBenefitsTables",
     "shortName": "Employee Benefits (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R42": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "041 - Disclosure - Income Taxes (Tables)",
     "role": "http://gsimec.com.mx/role/IncomeTaxesTables",
     "shortName": "Income Taxes (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R43": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:EarningsPerShareExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "042 - Disclosure - Stockholders' Equity (Tables)",
     "role": "http://gsimec.com.mx/role/StockholdersEquityTables",
     "shortName": "Stockholders' Equity (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:EarningsPerShareExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R44": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfControllingAndNoncontrollingInterestExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "043 - Disclosure - Non-Controlling Interest (Tables)",
     "role": "http://gsimec.com.mx/role/NonControllingInterestTables",
     "shortName": "Non-Controlling Interest (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfControllingAndNoncontrollingInterestExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R45": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "044 - Disclosure - Transactions and Balances with Related Parties (Tables)",
     "role": "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables",
     "shortName": "Transactions and Balances with Related Parties (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R46": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "045 - Disclosure - Cost of Sales and Expenses by their Nature (Tables)",
     "role": "http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables",
     "shortName": "Cost of Sales and Expenses by their Nature (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R47": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:ScheduleOfOtherIncomeexpensesNetTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "046 - Disclosure - Other (Income) Expenses, Net (Tables)",
     "role": "http://gsimec.com.mx/role/OtherIncomeExpensesNetTables",
     "shortName": "Other (Income) Expenses, Net (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:ScheduleOfOtherIncomeexpensesNetTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R48": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "047 - Disclosure - Financial Instruments (Tables)",
     "role": "http://gsimec.com.mx/role/FinancialInstrumentsTables",
     "shortName": "Financial Instruments (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R49": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:ScheduleOfFinancialInformationBySegmentsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "048 - Disclosure - Financial Information by Segments (Tables)",
     "role": "http://gsimec.com.mx/role/FinancialInformationbySegmentsTables",
     "shortName": "Financial Information by Segments (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:ScheduleOfFinancialInformationBySegmentsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R5": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "004 - Statement - Consolidated Statements of Cash Flows",
     "role": "http://gsimec.com.mx/role/ConsolidatedCashFlow0",
     "shortName": "Consolidated Statements of Cash Flows",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R50": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:StockExchangeTerm",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "049 - Disclosure - Nature of Business (Details)",
     "role": "http://gsimec.com.mx/role/NatureofBusinessDetails",
     "shortName": "Nature of Business (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:StockExchangeTerm",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R51": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c51",
      "decimals": "-5",
      "first": true,
      "lang": null,
      "name": "ifrs-full:EquityInterestsOfAcquirer",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "050 - Disclosure - Significant Events (Details)",
     "role": "http://gsimec.com.mx/role/SignificantEventsDetails",
     "shortName": "Significant Events (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c51",
      "decimals": "-5",
      "first": true,
      "lang": null,
      "name": "ifrs-full:EquityInterestsOfAcquirer",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R52": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "ifrs-full:BorrowingsInterestRate",
      "reportCount": 1,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "051 - Disclosure - Application of New and Amended Standards and Interpretations and Standards Not In Force Yet (Details)",
     "role": "http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYetDetails",
     "shortName": "Application of New and Amended Standards and Interpretations and Standards Not In Force Yet (Details)",
     "subGroupType": "details",
     "uniqueAnchor": null
    },
    "R53": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "simecb:CokeInventory",
      "reportCount": 1,
      "unitRef": "Tons",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "052 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Details)",
     "role": "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails",
     "shortName": "Basis of Preparation and Presentation of the Consolidated Financial Statements (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c3",
      "decimals": "-6",
      "lang": null,
      "name": "simecb:CokeInventoryValue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R54": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfSubsidiariesTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c55",
      "decimals": "4",
      "first": true,
      "lang": null,
      "name": "ifrs-full:ProportionOfOwnershipInterestInSubsidiary",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "053 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of subsidiaries",
     "role": "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable",
     "shortName": "Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of subsidiaries",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfSubsidiariesTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c55",
      "decimals": "4",
      "first": true,
      "lang": null,
      "name": "ifrs-full:ProportionOfOwnershipInterestInSubsidiary",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R55": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "ifrs-full:ClosingForeignExchangeRate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "054 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of relevant exchange rates used",
     "role": "http://gsimec.com.mx/role/ScheduleofrelevantexchangeratesusedTable",
     "shortName": "Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of relevant exchange rates used",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "ifrs-full:ClosingForeignExchangeRate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R56": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "simecb:DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c136",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "055 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets",
     "role": "http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable",
     "shortName": "Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "simecb:DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c136",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R57": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:OtherCashAndCashEquivalents",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "056 - Disclosure - Cash and Cash Equivalents and Other Investments (Details) - Schedule of cash and cash equivalents",
     "role": "http://gsimec.com.mx/role/ScheduleofcashandcashequivalentsTable",
     "shortName": "Cash and Cash Equivalents and Other Investments (Details) - Schedule of cash and cash equivalents",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:OtherCashAndCashEquivalents",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R58": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "simecb:TradeReceviablesPercentage",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "057 - Disclosure - Trade Receivables \u2013 Net (Details)",
     "role": "http://gsimec.com.mx/role/TradeReceivablesNetDetails",
     "shortName": "Trade Receivables \u2013 Net (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "simecb:TradeReceviablesPercentage",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R59": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfAgeOfReceivablesPastDueTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:FinancialAssets",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "058 - Disclosure - Trade Receivables \u2013 Net (Details) - Schedule of age of net receivables that are past due",
     "role": "http://gsimec.com.mx/role/ScheduleofageofnetreceivablesthatarepastdueTable",
     "shortName": "Trade Receivables \u2013 Net (Details) - Schedule of age of net receivables that are past due",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfAgeOfReceivablesPastDueTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:FinancialAssets",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R6": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfNatureOfBusinessExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "005 - Disclosure - Nature of Business",
     "role": "http://gsimec.com.mx/role/NatureofBusiness",
     "shortName": "Nature of Business",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfNatureOfBusinessExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R60": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c3",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets",
      "reportCount": 1,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "059 - Disclosure - Trade Receivables \u2013 Net (Details) - Schedule of allowance for doubtful accounts",
     "role": "http://gsimec.com.mx/role/ScheduleofallowancefordoubtfulaccountsTable",
     "shortName": "Trade Receivables \u2013 Net (Details) - Schedule of allowance for doubtful accounts",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c26",
      "decimals": "-3",
      "lang": null,
      "name": "ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R61": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:ValueAddedTaxReceivables",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "060 - Disclosure - Recoverable Taxes (Details) - Schedule of recoverable taxes",
     "role": "http://gsimec.com.mx/role/ScheduleofrecoverabletaxesTable",
     "shortName": "Recoverable Taxes (Details) - Schedule of recoverable taxes",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:ValueAddedTaxReceivables",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R62": {
     "firstAnchor": null,
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "061 - Disclosure - Inventories (Details)",
     "role": "http://gsimec.com.mx/role/InventoriesDetails",
     "shortName": "Inventories (Details)",
     "subGroupType": "details",
     "uniqueAnchor": null
    },
    "R63": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:FinishedGoods",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "062 - Disclosure - Inventories (Details) - Schedule of current inventory and non-current inventory",
     "role": "http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable",
     "shortName": "Inventories (Details) - Schedule of current inventory and non-current inventory",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:FinishedGoods",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R64": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-5",
      "first": true,
      "lang": null,
      "name": "ifrs-full:ConstructionInProgress",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "063 - Disclosure - Property, Plant and Equipment (Details)",
     "role": "http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails",
     "shortName": "Property, Plant and Equipment (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-5",
      "first": true,
      "lang": null,
      "name": "ifrs-full:ConstructionInProgress",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R65": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c3",
      "decimals": "-6",
      "first": true,
      "lang": null,
      "name": "simecb:OtherPropertyPlantAndEquipments",
      "reportCount": 1,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "064 - Disclosure - Property, Plant and Equipment (Details) - Schedule of cost of investment property, plant and equipment",
     "role": "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable",
     "shortName": "Property, Plant and Equipment (Details) - Schedule of cost of investment property, plant and equipment",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c26",
      "decimals": "-6",
      "lang": null,
      "name": "simecb:OtherPropertyPlantAndEquipments",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R66": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c3",
      "decimals": "-6",
      "first": true,
      "lang": null,
      "name": "ifrs-full:OtherPropertyPlantAndEquipment",
      "reportCount": 1,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "065 - Disclosure - Property, Plant and Equipment (Details) - Schedule of accumulated depreciation of property, plant and equipment",
     "role": "http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable",
     "shortName": "Property, Plant and Equipment (Details) - Schedule of accumulated depreciation of property, plant and equipment",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c26",
      "decimals": "-6",
      "lang": null,
      "name": "ifrs-full:OtherPropertyPlantAndEquipment",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R67": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-6",
      "first": true,
      "lang": null,
      "name": "simecb:PropertyPlantAndEquipment1",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "066 - Disclosure - Property, Plant and Equipment (Details) - Schedule of net book value of property, plant and equipment",
     "role": "http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable",
     "shortName": "Property, Plant and Equipment (Details) - Schedule of net book value of property, plant and equipment",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-6",
      "first": true,
      "lang": null,
      "name": "simecb:PropertyPlantAndEquipment1",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R68": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "067 - Disclosure - Intangible and Other Long-Term Assets (Details)",
     "role": "http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails",
     "shortName": "Intangible and Other Long-Term Assets (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R69": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:OriginalValueNet",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "068 - Disclosure - Intangible and Other Long-Term Assets (Details) - Schedule of Balances",
     "role": "http://gsimec.com.mx/role/ScheduleofBalancesTable",
     "shortName": "Intangible and Other Long-Term Assets (Details) - Schedule of Balances",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:OriginalValueNet",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R7": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "006 - Disclosure - Significant Events",
     "role": "http://gsimec.com.mx/role/SignificantEvents",
     "shortName": "Significant Events",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R70": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c3",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:IntangibleAssetsOtherThanGoodwillBalance",
      "reportCount": 1,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "069 - Disclosure - Intangible and Other Long-Term Assets (Details) - Schedule of Reconciliation Between The Opening and Closing Balances",
     "role": "http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable",
     "shortName": "Intangible and Other Long-Term Assets (Details) - Schedule of Reconciliation Between The Opening and Closing Balances",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c26",
      "decimals": "-3",
      "lang": null,
      "name": "simecb:IntangibleAssetsOtherThanGoodwillBalance",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R71": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "ifrs-full:BorrowingsInterestRate",
      "reportCount": 1,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "070 - Disclosure - Short-Term Debt (Details)",
     "role": "http://gsimec.com.mx/role/ShortTermDebtDetails",
     "shortName": "Short-Term Debt (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c264",
      "decimals": "3",
      "lang": null,
      "name": "ifrs-full:BorrowingsInterestRate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R72": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:TradeAndOtherPayablesToTradeSuppliers",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "071 - Disclosure - Accounts Payable Trade and Other Accrued Liabilities (Details) - Schedule of accounts payable trade and other accrued liabilities",
     "role": "http://gsimec.com.mx/role/ScheduleofaccountspayabletradeandotheraccruedliabilitiesTable",
     "shortName": "Accounts Payable Trade and Other Accrued Liabilities (Details) - Schedule of accounts payable trade and other accrued liabilities",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:TradeAndOtherPayablesToTradeSuppliers",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R73": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "simecb:PercentageOfCollectiveBargainingAgreements",
      "reportCount": 1,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "072 - Disclosure - Employee Benefits (Details)",
     "role": "http://gsimec.com.mx/role/EmployeeBenefitsDetails",
     "shortName": "Employee Benefits (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "lang": null,
      "name": "simecb:EmployeeProfitSharingAmount",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R74": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "4",
      "first": true,
      "lang": null,
      "name": "ifrs-full:ActuarialAssumptionOfDiscountRates",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "073 - Disclosure - Employee Benefits (Details) - Schedule of main actuarial hypothesis used in the actuarial computations",
     "role": "http://gsimec.com.mx/role/ScheduleofmainactuarialhypothesisusedintheactuarialcomputationsTable",
     "shortName": "Employee Benefits (Details) - Schedule of main actuarial hypothesis used in the actuarial computations",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "4",
      "first": true,
      "lang": null,
      "name": "ifrs-full:ActuarialAssumptionOfDiscountRates",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R75": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c281",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "074 - Disclosure - Employee Benefits (Details) - Schedule of employee benefits liability",
     "role": "http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable",
     "shortName": "Employee Benefits (Details) - Schedule of employee benefits liability",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c281",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:CurrentRecognisedLiabilitiesDefinedBenefitPlan",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R76": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c286",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:CurrentServiceCostDefinedBenefitPlans",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "075 - Disclosure - Employee Benefits (Details) - Schedule of net cost for the period booked in profit and loss",
     "role": "http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable",
     "shortName": "Employee Benefits (Details) - Schedule of net cost for the period booked in profit and loss",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c286",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:CurrentServiceCostDefinedBenefitPlans",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R77": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "076 - Disclosure - Employee Benefits (Details) - Schedule of DBO amount recorded in the balance sheet",
     "role": "http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable",
     "shortName": "Employee Benefits (Details) - Schedule of DBO amount recorded in the balance sheet",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R78": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-5",
      "first": true,
      "lang": null,
      "name": "simecb:AmountOfTaxPaymentsAndExpensesIncreaseDecrease",
      "reportCount": 1,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "077 - Disclosure - Income Taxes (Details)",
     "role": "http://gsimec.com.mx/role/IncomeTaxesDetails",
     "shortName": "Income Taxes (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c293",
      "decimals": "-3",
      "lang": null,
      "name": "ifrs-full:ProfitLossBeforeTax",
      "reportCount": 1,
      "unique": true,
      "unitRef": "brl",
      "xsiNil": "false"
     }
    },
    "R79": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:IncomeTaxExpenseContinuingOperations",
      "reportCount": 1,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "078 - Disclosure - Income Taxes (Details) - Schedule of income tax charged (credited)",
     "role": "http://gsimec.com.mx/role/ScheduleofincometaxchargedcreditedTable",
     "shortName": "Income Taxes (Details) - Schedule of income tax charged (credited)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c291",
      "decimals": "-3",
      "lang": null,
      "name": "ifrs-full:IncomeTaxExpenseContinuingOperations",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R8": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "007 - Disclosure - Application of New and Amended Standards and Interpretations and Standards Not In Force Yet",
     "role": "http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYet",
     "shortName": "Application of New and Amended Standards and Interpretations and Standards Not In Force Yet",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R80": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:ExpectedBenefitTaxExpense",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "079 - Disclosure - Income Taxes (Details) - Schedule of income tax expense (benefit)",
     "role": "http://gsimec.com.mx/role/ScheduleofincometaxexpensebenefitTable",
     "shortName": "Income Taxes (Details) - Schedule of income tax expense (benefit)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:ExpectedBenefitTaxExpense",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R81": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:TaxLossesAvailable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "080 - Disclosure - Income Taxes (Details) - Schedule of tax losses pending of amortize",
     "role": "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable",
     "shortName": "Income Taxes (Details) - Schedule of tax losses pending of amortize",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:TaxLossesAvailable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R82": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:DeferredTaxLiabilities",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "081 - Disclosure - Income Taxes (Details) - Schedule of deferred income tax liability",
     "role": "http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable",
     "shortName": "Income Taxes (Details) - Schedule of deferred income tax liability",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:DeferredTaxLiabilities",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R83": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:EarningsPerShareExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "simecb:FixedCapitalShares",
      "reportCount": 1,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "082 - Disclosure - Stockholders' Equity (Details)",
     "role": "http://gsimec.com.mx/role/StockholdersEquityDetails",
     "shortName": "Stockholders' Equity (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "2",
      "lang": null,
      "name": "simecb:PercentageOfLegalReserve",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R84": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:EarningsPerShareExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "simecb:FixedCapitalShares",
      "reportCount": 1,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "083 - Disclosure - Stockholders' Equity (Details) - Schedule of common stock",
     "role": "http://gsimec.com.mx/role/ScheduleofcommonstockTable",
     "shortName": "Stockholders' Equity (Details) - Schedule of common stock",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:EarningsPerShareExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "lang": null,
      "name": "simecb:FixedCapitalAmount",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R85": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c3",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "ifrs-full:NumberOfSharesOutstanding",
      "reportCount": 1,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "084 - Disclosure - Stockholders' Equity (Details) - Schedule of reconciliation of the number of shares outstanding",
     "role": "http://gsimec.com.mx/role/ScheduleofreconciliationofthenumberofsharesoutstandingTable",
     "shortName": "Stockholders' Equity (Details) - Schedule of reconciliation of the number of shares outstanding",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c26",
      "decimals": "INF",
      "lang": null,
      "name": "ifrs-full:NumberOfSharesOutstanding",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     }
    },
    "R86": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "4",
      "first": true,
      "lang": null,
      "name": "ifrs-full:PercentageOfVotingEquityInterestsAcquired",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "085 - Disclosure - Non-Controlling Interest (Details)",
     "role": "http://gsimec.com.mx/role/NonControllingInterestDetails",
     "shortName": "Non-Controlling Interest (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "4",
      "first": true,
      "lang": null,
      "name": "ifrs-full:PercentageOfVotingEquityInterestsAcquired",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R87": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c3",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:NoncontrollingInterests",
      "reportCount": 1,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "086 - Disclosure - Non-Controlling Interest (Details) - Schedule of controlling and non-controlling interest",
     "role": "http://gsimec.com.mx/role/ScheduleofcontrollingandnoncontrollinginterestTable",
     "shortName": "Non-Controlling Interest (Details) - Schedule of controlling and non-controlling interest",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclosureOfControllingAndNoncontrollingInterestExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c26",
      "decimals": "-3",
      "lang": null,
      "name": "ifrs-full:NoncontrollingInterests",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R88": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:InterestExpenseOnBankLoansAndOverdrafts",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "087 - Disclosure - Transactions and Balances with Related Parties (Details)",
     "role": "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails",
     "shortName": "Transactions and Balances with Related Parties (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:InterestExpenseOnBankLoansAndOverdrafts",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R89": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:RevenueFromRenderingOfServicesRelatedPartyTransactions",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "088 - Disclosure - Transactions and Balances with Related Parties (Details) - Schedule of transactions with related parties",
     "role": "http://gsimec.com.mx/role/ScheduleoftransactionswithrelatedpartiesTable",
     "shortName": "Transactions and Balances with Related Parties (Details) - Schedule of transactions with related parties",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:RevenueFromRenderingOfServicesRelatedPartyTransactions",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R9": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "008 - Disclosure - Basis of Preparation and Presentation of the Consolidated Financial Statements",
     "role": "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements",
     "shortName": "Basis of Preparation and Presentation of the Consolidated Financial Statements",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R90": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:TotalShortTerm",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "089 - Disclosure - Transactions and Balances with Related Parties (Details) - Schedule of balances receivable from and payable to related parties",
     "role": "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable",
     "shortName": "Transactions and Balances with Related Parties (Details) - Schedule of balances receivable from and payable to related parties",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:TotalShortTerm",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R91": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:CostOfSalesAndExpenses",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "090 - Disclosure - Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses",
     "role": "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable",
     "shortName": "Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:CostOfSalesAndExpenses",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R92": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfOtherIncomeexpensesNetTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:CancellationOfBalances",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "091 - Disclosure - Other (Income) Expenses, Net (Details) - Schedule of other income (expenses) net",
     "role": "http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable",
     "shortName": "Other (Income) Expenses, Net (Details) - Schedule of other income (expenses) net",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfOtherIncomeexpensesNetTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:CancellationOfBalances",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R93": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "simecb:ConcentrationOfCreditRiskPercentage",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "092 - Disclosure - Financial Instruments (Details)",
     "role": "http://gsimec.com.mx/role/FinancialInstrumentsDetails",
     "shortName": "Financial Instruments (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "simecb:ConcentrationOfCreditRiskPercentage",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R94": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:ShortTermAsset",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "093 - Disclosure - Financial Instruments (Details) - Schedule of book value of the monetary assets and monetary liabilities denominated in foreign currency",
     "role": "http://gsimec.com.mx/role/ScheduleofbookvalueofthemonetaryassetsandmonetaryliabilitiesdenominatedinforeigncurrencyTable",
     "shortName": "Financial Instruments (Details) - Schedule of book value of the monetary assets and monetary liabilities denominated in foreign currency",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:ShortTermAsset",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R95": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:DrawnBalances",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "094 - Disclosure - Financial Instruments (Details) - Schedule of additional bank lines of credit that the company has at its disposal to reduce liquidity risk",
     "role": "http://gsimec.com.mx/role/ScheduleofadditionalbanklinesofcreditthatthecompanyhasatitsdisposaltoreduceliquidityriskTable",
     "shortName": "Financial Instruments (Details) - Schedule of additional bank lines of credit that the company has at its disposal to reduce liquidity risk",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c2",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:DrawnBalances",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R96": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfFinancialInformationBySegmentsTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:OtherRevenue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "095 - Disclosure - Financial Information by Segments (Details) - Schedule of financial information by segments",
     "role": "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable",
     "shortName": "Financial Information by Segments (Details) - Schedule of financial information by segments",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "simecb:ScheduleOfFinancialInformationBySegmentsTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:OtherRevenue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R97": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfProductsAndServicesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:RevenueFromSaleOfGoods",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "096 - Disclosure - Financial Information by Segments (Details) - Schedule of information on products",
     "role": "http://gsimec.com.mx/role/ScheduleofinformationonproductsTable",
     "shortName": "Financial Information by Segments (Details) - Schedule of information on products",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfProductsAndServicesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "ifrs-full:RevenueFromSaleOfGoods",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R98": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:RevenueProducts",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "097 - Disclosure - Financial Information by Segments (Details) - Schedule of information about geographical areas",
     "role": "http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable",
     "shortName": "Financial Information by Segments (Details) - Schedule of information about geographical areas",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c0",
      "decimals": "-3",
      "first": true,
      "lang": null,
      "name": "simecb:RevenueProducts",
      "reportCount": 1,
      "unique": true,
      "unitRef": "mxn",
      "xsiNil": "false"
     }
    },
    "R99": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c477",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:ObligatedAmountPaidDescription",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "098 - Disclosure - Contingencies (Details)",
     "role": "http://gsimec.com.mx/role/ContingenciesDetails",
     "shortName": "Contingencies (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f20f2021_gruposimec.htm",
      "contextRef": "c477",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "simecb:ObligatedAmountPaidDescription",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    }
   },
   "segmentCount": 181,
   "tag": {
    "country_BR": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "BRAZIL",
        "terseLabel": "Brazil [Member]"
       }
      }
     },
     "localname": "BR",
     "nsuri": "http://xbrl.sec.gov/country/2021",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable",
      "http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable"
     ],
     "xbrltype": "domainItemType"
    },
    "country_CA": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CANADA",
        "terseLabel": "Canada [Member]"
       }
      }
     },
     "localname": "CA",
     "nsuri": "http://xbrl.sec.gov/country/2021",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable"
     ],
     "xbrltype": "domainItemType"
    },
    "country_MX": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "MEXICO",
        "terseLabel": "Mexico [Member]"
       }
      }
     },
     "localname": "MX",
     "nsuri": "http://xbrl.sec.gov/country/2021",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable",
      "http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable"
     ],
     "xbrltype": "domainItemType"
    },
    "country_US": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "UNITED STATES",
        "terseLabel": "USA [Member]"
       }
      }
     },
     "localname": "US",
     "nsuri": "http://xbrl.sec.gov/country/2021",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable",
      "http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable"
     ],
     "xbrltype": "domainItemType"
    },
    "currency_AllCurrenciesDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "All Currencies [Domain]"
       }
      }
     },
     "localname": "AllCurrenciesDomain",
     "nsuri": "http://xbrl.sec.gov/currency/2021",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesDetails",
      "http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails",
      "http://gsimec.com.mx/role/ShortTermDebtDetails",
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "currency_BRL": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Brazil, Brazil Real",
        "terseLabel": "Brazil, Brazil Real [Member]"
       }
      }
     },
     "localname": "BRL",
     "nsuri": "http://xbrl.sec.gov/currency/2021",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "currency_MXN": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Mexico, Pesos",
        "terseLabel": "BRL [Member]"
       }
      }
     },
     "localname": "MXN",
     "nsuri": "http://xbrl.sec.gov/currency/2021",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "dei_AddressTypeDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "An entity may have several addresses for different purposes and this domain represents all such types.",
        "label": "Address Type [Domain]"
       }
      }
     },
     "localname": "AddressTypeDomain",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "domainItemType"
    },
    "dei_AmendmentFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.",
        "label": "Amendment Flag",
        "terseLabel": "Amendment Flag"
       }
      }
     },
     "localname": "AmendmentFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AuditorFirmId": {
     "auth_ref": [
      "r239",
      "r240",
      "r241"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "PCAOB issued Audit Firm Identifier",
        "label": "Auditor Firm ID",
        "terseLabel": "Auditor Firm ID"
       }
      }
     },
     "localname": "AuditorFirmId",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "nonemptySequenceNumberItemType"
    },
    "dei_AuditorLocation": {
     "auth_ref": [
      "r239",
      "r240",
      "r241"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Location",
        "terseLabel": "Auditor Location"
       }
      }
     },
     "localname": "AuditorLocation",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "internationalNameItemType"
    },
    "dei_AuditorName": {
     "auth_ref": [
      "r239",
      "r240",
      "r241"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Name",
        "terseLabel": "Auditor Name"
       }
      }
     },
     "localname": "AuditorName",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "internationalNameItemType"
    },
    "dei_BusinessContactMember": {
     "auth_ref": [
      "r240",
      "r241"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Business contact for the entity",
        "label": "Business Contact [Member]",
        "terseLabel": "Business Contact [Member]",
        "verboseLabel": "Business Contact"
       }
      }
     },
     "localname": "BusinessContactMember",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "domainItemType"
    },
    "dei_CityAreaCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Area code of city",
        "label": "City Area Code",
        "terseLabel": "City Area Code"
       }
      }
     },
     "localname": "CityAreaCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_ContactPersonnelEmailAddress": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Email address of contact personnel.",
        "label": "Contact Personnel Email Address",
        "terseLabel": "Contact Personnel Email Address"
       }
      }
     },
     "localname": "ContactPersonnelEmailAddress",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_ContactPersonnelName": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of contact personnel",
        "label": "Contact Personnel Name",
        "terseLabel": "Contact Personnel Name"
       }
      }
     },
     "localname": "ContactPersonnelName",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CurrentFiscalYearEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "End date of current fiscal year in the format --MM-DD.",
        "label": "Current Fiscal Year End Date",
        "terseLabel": "Current Fiscal Year End Date"
       }
      }
     },
     "localname": "CurrentFiscalYearEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "gMonthDayItemType"
    },
    "dei_DocumentAccountingStandard": {
     "auth_ref": [
      "r240"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'.",
        "label": "Document Accounting Standard",
        "terseLabel": "Document Accounting Standard"
       }
      }
     },
     "localname": "DocumentAccountingStandard",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "accountingStandardItemType"
    },
    "dei_DocumentAnnualReport": {
     "auth_ref": [
      "r239",
      "r240",
      "r241"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an annual report.",
        "label": "Document Annual Report",
        "terseLabel": "Document Annual Report"
       }
      }
     },
     "localname": "DocumentAnnualReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentFiscalPeriodFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Document Fiscal Period Focus",
        "terseLabel": "Document Fiscal Period Focus"
       }
      }
     },
     "localname": "DocumentFiscalPeriodFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "fiscalPeriodItemType"
    },
    "dei_DocumentFiscalYearFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Document Fiscal Year Focus",
        "terseLabel": "Document Fiscal Year Focus"
       }
      }
     },
     "localname": "DocumentFiscalYearFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "gYearItemType"
    },
    "dei_DocumentInformationLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "localname": "DocumentInformationLineItems",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_DocumentInformationTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Container to support the formal attachment of each official or unofficial, public or private document as part of a submission package."
       }
      }
     },
     "localname": "DocumentInformationTable",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_DocumentPeriodEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.",
        "label": "Document Period End Date",
        "terseLabel": "Document Period End Date"
       }
      }
     },
     "localname": "DocumentPeriodEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentRegistrationStatement": {
     "auth_ref": [
      "r235"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a registration statement.",
        "label": "Document Registration Statement",
        "terseLabel": "Document Registration Statement"
       }
      }
     },
     "localname": "DocumentRegistrationStatement",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentShellCompanyReport": {
     "auth_ref": [
      "r240"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.",
        "label": "Document Shell Company Report",
        "terseLabel": "Document Shell Company Report"
       }
      }
     },
     "localname": "DocumentShellCompanyReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentTransitionReport": {
     "auth_ref": [
      "r242"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a transition report.",
        "label": "Document Transition Report",
        "terseLabel": "Document Transition Report"
       }
      }
     },
     "localname": "DocumentTransitionReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentType": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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'.",
        "label": "Document Type",
        "terseLabel": "Document Type"
       }
      }
     },
     "localname": "DocumentType",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "submissionTypeItemType"
    },
    "dei_EntityAddressAddressLine1": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name",
        "label": "Entity Address, Address Line One",
        "terseLabel": "Entity Address, Address Line One"
       }
      }
     },
     "localname": "EntityAddressAddressLine1",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine2": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 2 such as Street or Suite number",
        "label": "Entity Address, Address Line Two",
        "terseLabel": "Entity Address, Address Line Two"
       }
      }
     },
     "localname": "EntityAddressAddressLine2",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCityOrTown": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the City or Town",
        "label": "Entity Address, City or Town",
        "terseLabel": "Entity Address, City or Town"
       }
      }
     },
     "localname": "EntityAddressCityOrTown",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCountry": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "ISO 3166-1 alpha-2 country code.",
        "label": "Entity Address, Country",
        "terseLabel": "Entity Address, Country"
       }
      }
     },
     "localname": "EntityAddressCountry",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "countryCodeItemType"
    },
    "dei_EntityAddressPostalZipCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Code for the postal or zip code",
        "label": "Entity Address, Postal Zip Code",
        "terseLabel": "Entity Address, Postal Zip Code"
       }
      }
     },
     "localname": "EntityAddressPostalZipCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressesAddressTypeAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.",
        "label": "Entity Addresses, Address Type [Axis]"
       }
      }
     },
     "localname": "EntityAddressesAddressTypeAxis",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_EntityCentralIndexKey": {
     "auth_ref": [
      "r237"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.",
        "label": "Entity Central Index Key",
        "terseLabel": "Entity Central Index Key"
       }
      }
     },
     "localname": "EntityCentralIndexKey",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "centralIndexKeyItemType"
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Entity Common Stock, Shares Outstanding",
        "terseLabel": "Entity Common Stock, Shares Outstanding"
       }
      }
     },
     "localname": "EntityCommonStockSharesOutstanding",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "sharesItemType"
    },
    "dei_EntityCurrentReportingStatus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Entity Current Reporting Status",
        "terseLabel": "Entity Current Reporting Status"
       }
      }
     },
     "localname": "EntityCurrentReportingStatus",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityEmergingGrowthCompany": {
     "auth_ref": [
      "r237"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if registrant meets the emerging growth company criteria.",
        "label": "Entity Emerging Growth Company",
        "terseLabel": "Entity Emerging Growth Company"
       }
      }
     },
     "localname": "EntityEmergingGrowthCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityFileNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.",
        "label": "Entity File Number",
        "terseLabel": "Entity File Number"
       }
      }
     },
     "localname": "EntityFileNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "fileNumberItemType"
    },
    "dei_EntityFilerCategory": {
     "auth_ref": [
      "r237"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Entity Filer Category",
        "terseLabel": "Entity Filer Category"
       }
      }
     },
     "localname": "EntityFilerCategory",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "filerCategoryItemType"
    },
    "dei_EntityIncorporationStateCountryCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Two-character EDGAR code representing the state or country of incorporation.",
        "label": "Entity Incorporation, State or Country Code",
        "terseLabel": "Entity Incorporation, State or Country Code"
       }
      }
     },
     "localname": "EntityIncorporationStateCountryCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "edgarStateCountryItemType"
    },
    "dei_EntityInteractiveDataCurrent": {
     "auth_ref": [
      "r243"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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).",
        "label": "Entity Interactive Data Current",
        "terseLabel": "Entity Interactive Data Current"
       }
      }
     },
     "localname": "EntityInteractiveDataCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityRegistrantName": {
     "auth_ref": [
      "r237"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.",
        "label": "Entity Registrant Name",
        "terseLabel": "Entity Registrant Name"
       }
      }
     },
     "localname": "EntityRegistrantName",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityShellCompany": {
     "auth_ref": [
      "r237"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.",
        "label": "Entity Shell Company",
        "terseLabel": "Entity Shell Company"
       }
      }
     },
     "localname": "EntityShellCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityVoluntaryFilers": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.",
        "label": "Entity Voluntary Filers",
        "terseLabel": "Entity Voluntary Filers"
       }
      }
     },
     "localname": "EntityVoluntaryFilers",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "auth_ref": [
      "r244"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Entity Well-known Seasoned Issuer",
        "terseLabel": "Entity Well-known Seasoned Issuer"
       }
      }
     },
     "localname": "EntityWellKnownSeasonedIssuer",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_IcfrAuditorAttestationFlag": {
     "auth_ref": [
      "r239",
      "r240",
      "r241"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "ICFR Auditor Attestation Flag",
        "terseLabel": "ICFR Auditor Attestation Flag"
       }
      }
     },
     "localname": "IcfrAuditorAttestationFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_LocalPhoneNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Local phone number for entity.",
        "label": "Local Phone Number",
        "terseLabel": "Local Phone Number"
       }
      }
     },
     "localname": "LocalPhoneNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_Security12bTitle": {
     "auth_ref": [
      "r236"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(b) registered security.",
        "label": "Title of 12(b) Security",
        "terseLabel": "Title of 12(b) Security"
       }
      }
     },
     "localname": "Security12bTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_SecurityExchangeName": {
     "auth_ref": [
      "r238"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the Exchange on which a security is registered.",
        "label": "Security Exchange Name",
        "terseLabel": "Security Exchange Name"
       }
      }
     },
     "localname": "SecurityExchangeName",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "edgarExchangeCodeItemType"
    },
    "dei_TradingSymbol": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Trading symbol of an instrument as listed on an exchange.",
        "label": "Trading Symbol",
        "terseLabel": "Trading Symbol"
       }
      }
     },
     "localname": "TradingSymbol",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://gsimec.com.mx/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "tradingSymbolItemType"
    },
    "ifrs-full_AccumulatedDepreciationAndAmortisationMember": {
     "auth_ref": [
      "r67",
      "r73",
      "r121",
      "r129",
      "r132"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]"
       }
      },
      "en-us": {
       "role": {
        "label": "Accumulated depreciation and amortisation [member]",
        "terseLabel": "Accumulated amortization [Member]"
       }
      }
     },
     "localname": "AccumulatedDepreciationAndAmortisationMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment": {
     "auth_ref": [
      "r69"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Acquisitions through business combinations, property, plant and equipment",
        "terseLabel": "Acquisitions of property, plant and equipment"
       }
      }
     },
     "localname": "AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ActuarialAssumptionOfDiscountRates": {
     "auth_ref": [
      "r84"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "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]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Actuarial assumption of discount rates",
        "terseLabel": "Discount rate"
       }
      }
     },
     "localname": "ActuarialAssumptionOfDiscountRates",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofmainactuarialhypothesisusedintheactuarialcomputationsTable"
     ],
     "xbrltype": "percentItemType"
    },
    "ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases": {
     "auth_ref": [
      "r84"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "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]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Actuarial assumption of expected rates of salary increases",
        "terseLabel": "Rate of salary increase"
       }
      }
     },
     "localname": "ActuarialAssumptionOfExpectedRatesOfSalaryIncreases",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofmainactuarialhypothesisusedintheactuarialcomputationsTable"
     ],
     "xbrltype": "percentItemType"
    },
    "ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset": {
     "auth_ref": [
      "r80"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions",
        "terseLabel": "Actuarial gains and losses in obligations"
       }
      }
     },
     "localname": "ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdditionalPaidinCapital": {
     "auth_ref": [
      "r25"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "ifrs-full_EquityAttributableToOwnersOfParent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Additional paid-in capital",
        "terseLabel": "Additional paid-in capital"
       }
      }
     },
     "localname": "AdditionalPaidinCapital",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdditionalPaidinCapitalMember": {
     "auth_ref": [
      "r10"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for amounts received from issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders."
       }
      },
      "en-us": {
       "role": {
        "label": "Additional paid-in capital [member]",
        "terseLabel": "Additional paid-in capital"
       }
      }
     },
     "localname": "AdditionalPaidinCapitalMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment": {
     "auth_ref": [
      "r68"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Additions other than through business combinations, property, plant and equipment",
        "terseLabel": "Additions"
       }
      }
     },
     "localname": "AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForDecreaseIncreaseInInventories": {
     "auth_ref": [
      "r138"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 4.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for decrease (increase) in inventories",
        "terseLabel": "(Increase) / decrease in Inventory"
       }
      }
     },
     "localname": "AdjustmentsForDecreaseIncreaseInInventories",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable": {
     "auth_ref": [
      "r138"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 2.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for decrease (increase) in trade accounts receivable",
        "terseLabel": "(Increase) / decrease in Trade receivables"
       }
      }
     },
     "localname": "AdjustmentsForDecreaseIncreaseInTradeAccountReceivable",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables": {
     "auth_ref": [
      "r140"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 5.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for decrease (increase) in trade and other receivables",
        "terseLabel": "(Increase) in Other receivables, recoverable taxes and prepaid expenses"
       }
      }
     },
     "localname": "AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense": {
     "auth_ref": [
      "r139"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for depreciation and amortisation expense",
        "terseLabel": "Depreciation and Amortization"
       }
      }
     },
     "localname": "AdjustmentsForDepreciationAndAmortisationExpense",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForIncomeTaxExpense": {
     "auth_ref": [
      "r144"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "ifrs-full_ProfitLoss",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for income tax expense",
        "negatedLabel": "Income taxes"
       }
      }
     },
     "localname": "AdjustmentsForIncomeTaxExpense",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities": {
     "auth_ref": [
      "r140"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 2.0,
       "parentTag": "ifrs-full_AdjustmentsForReconcileProfitLoss",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for increase (decrease) in employee benefit liabilities",
        "terseLabel": "Employee benefits"
       }
      }
     },
     "localname": "AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable": {
     "auth_ref": [
      "r138"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 6.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for increase (decrease) in trade accounts payable",
        "terseLabel": "Increase/ (decrease) in Accounts payable trade"
       }
      }
     },
     "localname": "AdjustmentsForIncreaseDecreaseInTradeAccountPayable",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForInterestExpense": {
     "auth_ref": [
      "r140"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 4.0,
       "parentTag": "ifrs-full_AdjustmentsForReconcileProfitLoss",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for interest expense",
        "terseLabel": "Interest expense from financing activities"
       }
      }
     },
     "localname": "AdjustmentsForInterestExpense",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForInterestIncome": {
     "auth_ref": [
      "r140"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 8.0,
       "parentTag": "ifrs-full_AdjustmentsForReconcileProfitLoss",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for interest income",
        "negatedLabel": "Interest income from investing activities"
       }
      }
     },
     "localname": "AdjustmentsForInterestIncome",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForProvisions": {
     "auth_ref": [
      "r139"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 3.0,
       "parentTag": "ifrs-full_AdjustmentsForReconcileProfitLoss",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for provisions",
        "terseLabel": "Allowance for doubtful accounts"
       }
      }
     },
     "localname": "AdjustmentsForProvisions",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForReconcileProfitLoss": {
     "auth_ref": [
      "r140"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 1.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments to reconcile profit (loss)",
        "totalLabel": "Total Adjustments"
       }
      }
     },
     "localname": "AdjustmentsForReconcileProfitLoss",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForReconcileProfitLossAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustments to reconcile profit (loss) [abstract]",
        "terseLabel": "Adjustments for:"
       }
      }
     },
     "localname": "AdjustmentsForReconcileProfitLossAbstract",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains": {
     "auth_ref": [
      "r139",
      "r148"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 5.0,
       "parentTag": "ifrs-full_AdjustmentsForReconcileProfitLoss",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for unrealised foreign exchange losses (gains)",
        "terseLabel": "Unrealized foreign exchange loss (gain), net"
       }
      }
     },
     "localname": "AdjustmentsForUnrealisedForeignExchangeLossesGains",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdministrativeExpense": {
     "auth_ref": [
      "r2",
      "r48",
      "r106"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": 5.0,
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of expenses that the entity classifies as being administrative."
       }
      },
      "en-us": {
       "role": {
        "label": "Administrative expenses",
        "negatedLabel": "Administrative expenses",
        "negatedTerseLabel": "Administrative expenses"
       }
      }
     },
     "localname": "AdministrativeExpense",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets": {
     "auth_ref": [
      "r228"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]"
       }
      },
      "en-us": {
       "role": {
        "label": "Allowance account for credit losses of financial assets",
        "periodEndLabel": "Balance at end of year",
        "periodStartLabel": "Balance at beginning of year"
       }
      }
     },
     "localname": "AllowanceAccountForCreditLossesOfFinancialAssets",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofallowancefordoubtfulaccountsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AllowanceForCreditLossesMember": {
     "auth_ref": [
      "r61"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for an allowance account used to record impairments to financial assets due to credit losses."
       }
      },
      "en-us": {
       "role": {
        "label": "Allowance for credit losses [member]",
        "terseLabel": "Allowance for doubtful accounts [Member]"
       }
      }
     },
     "localname": "AllowanceForCreditLossesMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill": {
     "auth_ref": [
      "r123"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Amortisation, intangible assets other than goodwill",
        "terseLabel": "Amortization of intangible assets"
       }
      }
     },
     "localname": "AmortisationIntangibleAssetsOtherThanGoodwill",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AmountOfReclassificationsOrChangesInPresentation": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount that is reclassified when the entity changes classification or presentation in its financial statements."
       }
      },
      "en-us": {
       "role": {
        "label": "Amount of reclassifications or changes in presentation",
        "terseLabel": "Reclassifications"
       }
      }
     },
     "localname": "AmountOfReclassificationsOrChangesInPresentation",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ApplicableTaxRate": {
     "auth_ref": [
      "r57"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The applicable income tax rate."
       }
      },
      "en-us": {
       "role": {
        "label": "Applicable tax rate",
        "terseLabel": "Effective tax rate"
       }
      }
     },
     "localname": "ApplicableTaxRate",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesDetails",
      "http://gsimec.com.mx/role/ScheduleofincometaxexpensebenefitTable"
     ],
     "xbrltype": "percentItemType"
    },
    "ifrs-full_Assets": {
     "auth_ref": [
      "r25",
      "r171",
      "r172",
      "r173",
      "r205",
      "r208"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Assets",
        "terseLabel": "Total assets",
        "totalLabel": "Total assets"
       }
      }
     },
     "localname": "Assets",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow",
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AverageForeignExchangeRate": {
     "auth_ref": [
      "r11"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies."
       }
      },
      "en-us": {
       "role": {
        "label": "Average foreign exchange rate",
        "terseLabel": "Average exchange rate"
       }
      }
     },
     "localname": "AverageForeignExchangeRate",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofrelevantexchangeratesusedTable"
     ],
     "xbrltype": "decimalItemType"
    },
    "ifrs-full_BasicEarningsLossPerShare": {
     "auth_ref": [
      "r115",
      "r116"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator)."
       }
      },
      "en-us": {
       "role": {
        "label": "Basic earnings (loss) per share",
        "terseLabel": "Income (loss) per share (controlling interest) (Mexican pesos) (in Pesos per share)"
       }
      }
     },
     "localname": "BasicEarningsLossPerShare",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "perShareItemType"
    },
    "ifrs-full_BenefitsPaidOrPayable": {
     "auth_ref": [
      "r105"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of benefits paid or payable for retirement benefit plans."
       }
      },
      "en-us": {
       "role": {
        "label": "Benefits paid or payable",
        "terseLabel": "Company paid"
       }
      }
     },
     "localname": "BenefitsPaidOrPayable",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_Borrowings": {
     "auth_ref": [
      "r25"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of outstanding funds that the entity is obligated to repay."
       }
      },
      "en-us": {
       "role": {
        "label": "Borrowings",
        "terseLabel": "Loan"
       }
      }
     },
     "localname": "Borrowings",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_BorrowingsByNameAxis": {
     "auth_ref": [
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Borrowings by name [axis]"
       }
      }
     },
     "localname": "BorrowingsByNameAxis",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ShortTermDebtDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_BorrowingsByNameMember": {
     "auth_ref": [
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for all borrowings when disaggregated by name. It also represents the standard value for the 'Borrowings by name' axis if no other member is used. [Refer: Borrowings]"
       }
      },
      "en-us": {
       "role": {
        "label": "Borrowings by name [member]"
       }
      }
     },
     "localname": "BorrowingsByNameMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ShortTermDebtDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_BorrowingsInterestRate": {
     "auth_ref": [
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The interest rate on borrowings. [Refer: Borrowings]"
       }
      },
      "en-us": {
       "role": {
        "label": "Borrowings, interest rate",
        "terseLabel": "Interest rate",
        "verboseLabel": "Annual rate"
       }
      }
     },
     "localname": "BorrowingsInterestRate",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYetDetails",
      "http://gsimec.com.mx/role/ShortTermDebtDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "ifrs-full_BottomOfRangeMember": {
     "auth_ref": [
      "r175",
      "r176",
      "r177",
      "r184",
      "r198",
      "r219"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for the bottom of a range."
       }
      },
      "en-us": {
       "role": {
        "label": "Bottom of range [member]",
        "terseLabel": "Bottom of range [member]"
       }
      }
     },
     "localname": "BottomOfRangeMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails",
      "http://gsimec.com.mx/role/CommitmentsDetails",
      "http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_BuildingsMember": {
     "auth_ref": [
      "r66"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Buildings [member]",
        "terseLabel": "Buildings [Member]",
        "verboseLabel": "Buildings [member]"
       }
      }
     },
     "localname": "BuildingsMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable",
      "http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable",
      "http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_CapitalReserve": {
     "auth_ref": [
      "r25"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "A component of equity representing the capital reserves."
       }
      },
      "en-us": {
       "role": {
        "label": "Capital reserve",
        "terseLabel": "Reserve"
       }
      }
     },
     "localname": "CapitalReserve",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": {
     "auth_ref": [
      "r67",
      "r71",
      "r121",
      "r125",
      "r128",
      "r129",
      "r130",
      "r131",
      "r132",
      "r187",
      "r191",
      "r192",
      "r230",
      "r234"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]"
       }
      }
     },
     "localname": "CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable",
      "http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable",
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_CarryingAmountMember": {
     "auth_ref": [
      "r71",
      "r125",
      "r128",
      "r130",
      "r131",
      "r187",
      "r191",
      "r192",
      "r230",
      "r233"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]"
       }
      },
      "en-us": {
       "role": {
        "label": "Carrying amount [member]"
       }
      }
     },
     "localname": "CarryingAmountMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable",
      "http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable",
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_CashAndCashEquivalents": {
     "auth_ref": [
      "r19",
      "r145",
      "r164"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]"
       }
      },
      "en-us": {
       "role": {
        "label": "Cash and cash equivalents",
        "periodEndLabel": "Cash and cash equivalents at end of year",
        "periodStartLabel": "Cash and cash equivalents at beginning of year"
       }
      }
     },
     "localname": "CashAndCashEquivalents",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition": {
     "auth_ref": [
      "r145"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ScheduleofcashandcashequivalentsTable": {
       "order": 2.0,
       "parentTag": "ifrs-full_CashEquivalents",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [Refer: Cash and cash equivalents]"
       }
      },
      "en-us": {
       "role": {
        "label": "Cash and cash equivalents if different from statement of financial position",
        "terseLabel": "Cash equivalents"
       }
      }
     },
     "localname": "CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcashandcashequivalentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CashEquivalents": {
     "auth_ref": [
      "r145"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0
      },
      "http://gsimec.com.mx/role/ScheduleofcashandcashequivalentsTable": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Cash equivalents",
        "terseLabel": "Cash and cash equivalents",
        "totalLabel": "Total"
       }
      }
     },
     "localname": "CashEquivalents",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow",
      "http://gsimec.com.mx/role/ScheduleofcashandcashequivalentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CashFlowsFromUsedInFinancingActivities": {
     "auth_ref": [
      "r133",
      "r147"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 3.0,
       "parentTag": "ifrs-full_IncreaseDecreaseInCashAndCashEquivalents",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Cash flows from (used in) financing activities",
        "totalLabel": "Net cash flows used in financing activities"
       }
      }
     },
     "localname": "CashFlowsFromUsedInFinancingActivities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash flows from (used in) financing activities [abstract]",
        "terseLabel": "Financing activities:"
       }
      }
     },
     "localname": "CashFlowsFromUsedInFinancingActivitiesAbstract",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_CashFlowsFromUsedInInvestingActivities": {
     "auth_ref": [
      "r133",
      "r147"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 2.0,
       "parentTag": "ifrs-full_IncreaseDecreaseInCashAndCashEquivalents",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Cash flows from (used in) investing activities",
        "totalLabel": "Net cash flows (used) provided by investing activities"
       }
      }
     },
     "localname": "CashFlowsFromUsedInInvestingActivities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash flows from (used in) investing activities [abstract]",
        "terseLabel": "Investing activities:"
       }
      }
     },
     "localname": "CashFlowsFromUsedInInvestingActivitiesAbstract",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_CashFlowsFromUsedInOperatingActivities": {
     "auth_ref": [
      "r133",
      "r147"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 1.0,
       "parentTag": "ifrs-full_IncreaseDecreaseInCashAndCashEquivalents",
       "weight": 1.0
      }
     },
     "lang": {
      "en": {
       "role": {
        "documentation": "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]"
       }
      },
      "en-us": {
       "role": {
        "label": "Cash flows from (used in) operating activities",
        "totalLabel": "Net cash flows provided by operating activities"
       }
      }
     },
     "localname": "CashFlowsFromUsedInOperatingActivities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash flows from (used in) operating activities [abstract]",
        "terseLabel": "Operating activities:"
       }
      }
     },
     "localname": "CashFlowsFromUsedInOperatingActivitiesAbstract",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities": {
     "auth_ref": [
      "r135"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 1.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInInvestingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Cash receipts from repayment of advances and loans made to other parties, classified as investing activities",
        "terseLabel": "Collection of loans to related parties"
       }
      }
     },
     "localname": "CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CategoriesOfRelatedPartiesAxis": {
     "auth_ref": [
      "r100"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Categories of related parties [axis]"
       }
      }
     },
     "localname": "CategoriesOfRelatedPartiesAxis",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails",
      "http://gsimec.com.mx/role/ContingenciesDetails",
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable",
      "http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable",
      "http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable",
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_ClassesOfFinancialAssetsAxis": {
     "auth_ref": [
      "r196",
      "r197",
      "r216",
      "r223",
      "r224",
      "r225"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Classes of financial assets [axis]"
       }
      }
     },
     "localname": "ClassesOfFinancialAssetsAxis",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofageofnetreceivablesthatarepastdueTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis": {
     "auth_ref": [
      "r126"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Classes of intangible assets and goodwill [axis]"
       }
      }
     },
     "localname": "ClassesOfIntangibleAssetsAndGoodwillAxis",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis": {
     "auth_ref": [
      "r126"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Classes of intangible assets other than goodwill [axis]"
       }
      }
     },
     "localname": "ClassesOfIntangibleAssetsOtherThanGoodwillAxis",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis": {
     "auth_ref": [
      "r72"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Classes of property, plant and equipment [axis]"
       }
      }
     },
     "localname": "ClassesOfPropertyPlantAndEquipmentAxis",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails",
      "http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable",
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable",
      "http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable",
      "http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_ClosingForeignExchangeRate": {
     "auth_ref": [
      "r11"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Closing foreign exchange rate",
        "terseLabel": "Current exchange rate"
       }
      }
     },
     "localname": "ClosingForeignExchangeRate",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofrelevantexchangeratesusedTable"
     ],
     "xbrltype": "decimalItemType"
    },
    "ifrs-full_ComponentsOfEquityAxis": {
     "auth_ref": [
      "r8"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Components of equity [axis]"
       }
      }
     },
     "localname": "ComponentsOfEquityAxis",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ShareholdersEquityType2or3",
      "http://gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_ComprehensiveIncome": {
     "auth_ref": [
      "r4",
      "r39",
      "r150",
      "r152",
      "r157",
      "r161"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Comprehensive income",
        "terseLabel": "Comprehensive income (loss)",
        "totalLabel": "Comprehensive income (loss) for the year, net of tax"
       }
      }
     },
     "localname": "ComprehensiveIncome",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests": {
     "auth_ref": [
      "r4",
      "r42"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "simecb_ComprehensiveIncomelossForTheYear",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]"
       }
      },
      "en-us": {
       "role": {
        "label": "Comprehensive income, attributable to non-controlling interests",
        "terseLabel": "Non-controlling interest"
       }
      }
     },
     "localname": "ComprehensiveIncomeAttributableToNoncontrollingInterests",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent": {
     "auth_ref": [
      "r4",
      "r43"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncomeAlt0": {
       "order": 1.0,
       "parentTag": "ifrs-full_ProfitLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]"
       }
      },
      "en-us": {
       "role": {
        "label": "Comprehensive income, attributable to owners of parent",
        "terseLabel": "Controlling interest"
       }
      }
     },
     "localname": "ComprehensiveIncomeAttributableToOwnersOfParent",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ConstructionInProgress": {
     "auth_ref": [
      "r66"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]"
       }
      },
      "en-us": {
       "role": {
        "label": "Construction in progress",
        "terseLabel": "Construction in progress"
       }
      }
     },
     "localname": "ConstructionInProgress",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ConstructionInProgressMember": {
     "auth_ref": [
      "r66"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Construction in progress [member]",
        "terseLabel": "Constructions and machinery in-progress [Member]"
       }
      }
     },
     "localname": "ConstructionInProgressMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable",
      "http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_ContractAssets": {
     "auth_ref": [
      "r178",
      "r179"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of an entity\u2019s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity\u2019s future performance)."
       }
      },
      "en-us": {
       "role": {
        "label": "Contract assets",
        "terseLabel": "Supplier amount"
       }
      }
     },
     "localname": "ContractAssets",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CostOfPurchasedEnergySold": {
     "auth_ref": [
      "r11"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of purchased energy that was sold during the period and recognised as an expense."
       }
      },
      "en-us": {
       "role": {
        "label": "Cost of purchased energy sold",
        "terseLabel": "Cost of project"
       }
      }
     },
     "localname": "CostOfPurchasedEnergySold",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CostOfSales": {
     "auth_ref": [
      "r2",
      "r48"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "ifrs-full_GrossProfit",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories."
       }
      },
      "en-us": {
       "role": {
        "label": "Cost of sales",
        "negatedLabel": "Cost of sales",
        "terseLabel": "Cost of sales"
       }
      }
     },
     "localname": "CostOfSales",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CountryOfDomicileMember": {
     "auth_ref": [
      "r212",
      "r213"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for the country in which the entity is registered and where it has its legal address or registered office."
       }
      },
      "en-us": {
       "role": {
        "label": "Country of domicile [member]",
        "terseLabel": "Country of domicile [member]",
        "verboseLabel": "Country of domicile [Member]"
       }
      }
     },
     "localname": "CountryOfDomicileMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesDetails",
      "http://gsimec.com.mx/role/ScheduleofincometaxchargedcreditedTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_CreditExposure": {
     "auth_ref": [
      "r229",
      "r231",
      "r232"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Credit exposure",
        "terseLabel": "Available line balance"
       }
      }
     },
     "localname": "CreditExposure",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofadditionalbanklinesofcreditthatthecompanyhasatitsdisposaltoreduceliquidityriskTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities": {
     "auth_ref": [
      "r25"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 4.0,
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current accrued expenses and other current liabilities",
        "terseLabel": "Other accrued liabilities"
       }
      }
     },
     "localname": "CurrentAccruedExpensesAndOtherCurrentLiabilities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentAssets": {
     "auth_ref": [
      "r27",
      "r157",
      "r158"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "ifrs-full_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current assets",
        "totalLabel": "Total current assets"
       }
      }
     },
     "localname": "CurrentAssets",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentAssetsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current assets [abstract]",
        "terseLabel": "Current assets:"
       }
      }
     },
     "localname": "CurrentAssetsAbstract",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_CurrentInventoriesInTransit": {
     "auth_ref": [
      "r93"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current inventories in transit",
        "terseLabel": "Materials in-transit"
       }
      }
     },
     "localname": "CurrentInventoriesInTransit",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentLiabilities": {
     "auth_ref": [
      "r29",
      "r157",
      "r159"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "ifrs-full_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Expiry date 2023-01-01: 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.\nEffective 2023-01-01: 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 the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period."
       }
      },
      "en-us": {
       "role": {
        "label": "Current liabilities",
        "totalLabel": "Total current liabilities"
       }
      }
     },
     "localname": "CurrentLiabilities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentLiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current liabilities [abstract]",
        "terseLabel": "Current liabilities:"
       }
      }
     },
     "localname": "CurrentLiabilitiesAbstract",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_CurrentPrepaidExpenses": {
     "auth_ref": [
      "r11"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 6.0,
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised."
       }
      },
      "en-us": {
       "role": {
        "label": "Current prepaid expenses",
        "terseLabel": "Prepaid expenses"
       }
      }
     },
     "localname": "CurrentPrepaidExpenses",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies": {
     "auth_ref": [
      "r93"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current raw materials and current production supplies",
        "terseLabel": "Raw materials and supplies"
       }
      }
     },
     "localname": "CurrentRawMaterialsAndCurrentProductionSupplies",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentRecognisedLiabilitiesDefinedBenefitPlan": {
     "auth_ref": [
      "r25"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of current net defined benefit liability. [Refer: Net defined benefit liability]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current net defined benefit liability",
        "terseLabel": "Vested benefits Obligation (OBA)"
       }
      }
     },
     "localname": "CurrentRecognisedLiabilitiesDefinedBenefitPlan",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentServiceCostDefinedBenefitPlans": {
     "auth_ref": [
      "r75"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The expense of employee service in the current period arising from defined benefit plans. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase in net defined benefit liability (asset) resulting from current service cost]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current service cost, defined benefit plans",
        "terseLabel": "Service cost"
       }
      }
     },
     "localname": "CurrentServiceCostDefinedBenefitPlans",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset": {
     "auth_ref": [
      "r79"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Increase in net defined benefit liability (asset) resulting from current service cost",
        "terseLabel": "Current service labor cost"
       }
      }
     },
     "localname": "CurrentServiceCostNetDefinedBenefitLiabilityAsset",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentTaxAssetsCurrent": {
     "auth_ref": [
      "r21"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 4.0,
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The current amount of current tax assets. [Refer: Current tax assets]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current tax assets, current",
        "terseLabel": "Recoverable taxes"
       }
      }
     },
     "localname": "CurrentTaxAssetsCurrent",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentTaxLiabilities": {
     "auth_ref": [
      "r21"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 5.0,
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Current tax liabilities",
        "terseLabel": "Payable tax"
       }
      }
     },
     "localname": "CurrentTaxLiabilities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentTradeReceivables": {
     "auth_ref": [
      "r28",
      "r31"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of current trade receivables. [Refer: Trade receivables]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current trade receivables",
        "terseLabel": "Trade receivables, net"
       }
      }
     },
     "localname": "CurrentTradeReceivables",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_DeferredTaxAssets": {
     "auth_ref": [
      "r22",
      "r26",
      "r59"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Deferred tax assets",
        "terseLabel": "Deferred tax assets"
       }
      }
     },
     "localname": "DeferredTaxAssets",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss": {
     "auth_ref": [
      "r60"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "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]"
       }
      },
      "en-us": {
       "role": {
        "label": "Deferred tax expense (income) recognised in profit or loss",
        "terseLabel": "Deferred Tax"
       }
      }
     },
     "localname": "DeferredTaxExpenseIncomeRecognisedInProfitOrLoss",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofincometaxchargedcreditedTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes": {
     "auth_ref": [
      "r55"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Deferred tax expense (income) relating to tax rate changes or imposition of new taxes",
        "terseLabel": "Defined benefit obligations (DBO) changes in present"
       }
      }
     },
     "localname": "DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_DeferredTaxLiabilities": {
     "auth_ref": [
      "r22",
      "r26",
      "r59"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Deferred tax liabilities",
        "terseLabel": "Total deferred liabilities"
       }
      }
     },
     "localname": "DeferredTaxLiabilities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_DeferredTaxLiabilityAsset": {
     "auth_ref": [
      "r59"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "ifrs-full_NoncurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]"
       }
      },
      "en-us": {
       "role": {
        "label": "Deferred tax liability (asset)",
        "terseLabel": "Deferred income tax"
       }
      }
     },
     "localname": "DeferredTaxLiabilityAsset",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_DefinedBenefitObligationAtPresentValue": {
     "auth_ref": [
      "r89"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]"
       }
      },
      "en-us": {
       "role": {
        "label": "Defined benefit obligation, at present value",
        "terseLabel": "Defined Benefits Obligation."
       }
      }
     },
     "localname": "DefinedBenefitObligationAtPresentValue",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_DefinedBenefitPlansAxis": {
     "auth_ref": [
      "r77"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Defined benefit plans [axis]"
       }
      }
     },
     "localname": "DefinedBenefitPlansAxis",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails",
      "http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable",
      "http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_DefinedBenefitPlansMember": {
     "auth_ref": [
      "r77"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for post-employment benefit plans other than 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. It also represents the standard value for the 'Defined benefit plans' axis if no other member is used."
       }
      },
      "en-us": {
       "role": {
        "label": "Defined benefit plans [member]"
       }
      }
     },
     "localname": "DefinedBenefitPlansMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails",
      "http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable",
      "http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_DepreciationAndAmortisationExpense": {
     "auth_ref": [
      "r1",
      "r3",
      "r48",
      "r165",
      "r203",
      "r210"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 1.0,
       "parentTag": "ifrs-full_AdjustmentsForReconcileProfitLoss",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives."
       }
      },
      "en-us": {
       "role": {
        "label": "Depreciation and amortisation expense",
        "terseLabel": "Depreciation and amortization"
       }
      }
     },
     "localname": "DepreciationAndAmortisationExpense",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_DepreciationExpense": {
     "auth_ref": [
      "r11"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives."
       }
      },
      "en-us": {
       "role": {
        "label": "Depreciation expense",
        "terseLabel": "Depreciation expense (in Pesos)"
       }
      }
     },
     "localname": "DepreciationExpense",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for business combinations [text block]",
        "terseLabel": "Business combinations"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for derivative financial instruments [text block]",
        "terseLabel": "Derivative financial instruments"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for earnings per share."
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for earnings per share [text block]",
        "terseLabel": "Earnings per share"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for employee benefits [text block]",
        "terseLabel": "Employee benefits"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for financial assets. [Refer: Financial assets]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for financial assets [text block]",
        "terseLabel": "Financial assets"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for financial instruments [text block]",
        "terseLabel": "Financial instruments"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for financial liabilities. [Refer: Financial liabilities]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for financial liabilities [text block]",
        "terseLabel": "Financial liabilities"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for foreign currency translation."
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for foreign currency translation [text block]",
        "terseLabel": "Foreign currencies"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for goodwill. [Refer: Goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for goodwill [text block]",
        "terseLabel": "Goodwill"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForGoodwillExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for income tax."
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for income tax [text block]",
        "terseLabel": "Income taxes"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for intangible assets and goodwill [text block]",
        "terseLabel": "Intangible assets"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for intangible assets other than goodwill [text block]",
        "terseLabel": "Impairment of tangible and intangible assets other than goodwill"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for leases [text block]",
        "terseLabel": "Leases"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForLeasesExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory": {
     "auth_ref": [
      "r227"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for loans and receivables. [Refer: Loans and receivables]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for loans and receivables [text block]",
        "terseLabel": "Costs for loans"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories": {
     "auth_ref": [
      "r91"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for measuring inventories [text block]",
        "terseLabel": "Inventories and cost of sales"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForMeasuringInventories",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for property, plant and equipment [text block]",
        "terseLabel": "Property, plant and equipment"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for provisions. [Refer: Provisions]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for provisions [text block]",
        "terseLabel": "Provisions"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForProvisionsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for recognising revenue. [Refer: Revenue]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for recognition of revenue [text block]",
        "terseLabel": "Revenue from contracts with customers"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForRecognitionOfRevenue",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for segment reporting."
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for segment reporting [text block]",
        "terseLabel": "Financial information by operating segment"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents": {
     "auth_ref": [
      "r146"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for determining components of cash and cash equivalents [text block]",
        "terseLabel": "Cash and cash equivalents and temporary investments"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost": {
     "auth_ref": [
      "r87"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "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]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of contractual agreement or stated policy for charging net defined benefit cost",
        "terseLabel": "Agreement description"
       }
      }
     },
     "localname": "DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits": {
     "auth_ref": [
      "r58"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "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]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits",
        "terseLabel": "Expiration Date",
        "verboseLabel": "Expiration period, description"
       }
      }
     },
     "localname": "DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesDetails",
      "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan": {
     "auth_ref": [
      "r86"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "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]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of information about surplus or deficit of multi-employer or state plan",
        "terseLabel": "Company's quarterly contributions description"
       }
      }
     },
     "localname": "DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod": {
     "auth_ref": [
      "r51"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of nature of non-adjusting event after reporting period",
        "terseLabel": "Subsequent events description"
       }
      }
     },
     "localname": "DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of the basis used for the preparation of the financial statements."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of basis of preparation of financial statements [text block]",
        "terseLabel": "Basis of preparation and presentation of the consolidated financial statements"
       }
      }
     },
     "localname": "DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatements"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfBorrowingsExplanatory": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of borrowings. [Refer: Borrowings]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of borrowings [text block]",
        "terseLabel": "Short-term debt"
       }
      }
     },
     "localname": "DisclosureOfBorrowingsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ShortTermDebt"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of cash and cash equivalents [text block]",
        "terseLabel": "Cash and cash equivalents and other investments"
       }
      }
     },
     "localname": "DisclosureOfCashAndCashEquivalentsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestments"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfCommitmentsExplanatory": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of commitments."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of commitments [text block]",
        "terseLabel": "Commitments"
       }
      }
     },
     "localname": "DisclosureOfCommitmentsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/Commitments"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory": {
     "auth_ref": [
      "r113",
      "r170"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The entire disclosure for separate financial statements."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of separate financial statements [text block]",
        "terseLabel": "Consolidated financial statements issuance"
       }
      }
     },
     "localname": "DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedFinancialStatementsIssuance"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfContingentLiabilitiesExplanatory": {
     "auth_ref": [
      "r120"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of contingent liabilities [text block]",
        "terseLabel": "Contingencies"
       }
      }
     },
     "localname": "DisclosureOfContingentLiabilitiesExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/Contingencies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfCostOfSalesExplanatory": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of the cost of sales. [Refer: Cost of sales]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of cost of sales [text block]",
        "terseLabel": "Cost of sales and expenses by function"
       }
      }
     },
     "localname": "DisclosureOfCostOfSalesExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of depreciation and amortisation expense [text block]",
        "terseLabel": "Schedule of accumulated depreciation of property, plant and equipment"
       }
      }
     },
     "localname": "DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/PropertyPlantandEquipmentTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of derivative financial instruments. [Refer: Derivatives [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of derivative financial instruments [text block]",
        "terseLabel": "Financial instruments"
       }
      }
     },
     "localname": "DisclosureOfDerivativeFinancialInstrumentsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/FinancialInstruments"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory": {
     "auth_ref": [
      "r190",
      "r193",
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of detailed information about financial instruments [text block]",
        "terseLabel": "Schedule of balances receivable from and payable to related parties"
       }
      }
     },
     "localname": "DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory": {
     "auth_ref": [
      "r126"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of detailed information about intangible assets [text block]",
        "terseLabel": "Schedule of Reconciliation Between The Opening and Closing Balances"
       }
      }
     },
     "localname": "DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory": {
     "auth_ref": [
      "r72"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of detailed information about property, plant and equipment [text block]",
        "terseLabel": "Schedule of cost of investment property, plant and equipment"
       }
      }
     },
     "localname": "DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/PropertyPlantandEquipmentTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory": {
     "auth_ref": [
      "r96"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The entire disclosure for the effect of changes in foreign exchange rates."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of effect of changes in foreign exchange rates [text block]",
        "terseLabel": "Schedule of relevant exchange rates used"
       }
      }
     },
     "localname": "DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfEmployeeBenefitsExplanatory": {
     "auth_ref": [
      "r90"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The entire disclosure for employee benefits."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of employee benefits [text block]",
        "terseLabel": "Employee benefits"
       }
      }
     },
     "localname": "DisclosureOfEmployeeBenefitsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefits"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory": {
     "auth_ref": [
      "r53"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The entire disclosure for events after the reporting period."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of events after reporting period [text block]",
        "terseLabel": "Subsequent events"
       }
      }
     },
     "localname": "DisclosureOfEventsAfterReportingPeriodExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/SubsequentEvents"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems": {
     "auth_ref": [],
     "lang": {
      "en": {
       "role": {
        "documentation": "Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of fair value measurement of assets [line items]"
       }
      }
     },
     "localname": "DisclosureOfFairValueMeasurementOfAssetsLineItems",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "xbrltype": "stringItemType"
    },
    "ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of general and administrative expenses. [Refer: Administrative expenses]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of general and administrative expense [text block]",
        "terseLabel": "Schedule of cost of sales and administration expenses"
       }
      }
     },
     "localname": "DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNatureTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfGeographicalAreasExplanatory": {
     "auth_ref": [
      "r214"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of geographical information."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of geographical areas [text block]",
        "terseLabel": "Schedule of information about geographical areas"
       }
      }
     },
     "localname": "DisclosureOfGeographicalAreasExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/FinancialInformationbySegmentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfIncomeTaxExplanatory": {
     "auth_ref": [
      "r62"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The entire disclosure for income taxes."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of income tax [text block]",
        "terseLabel": "Income taxes"
       }
      }
     },
     "localname": "DisclosureOfIncomeTaxExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxes"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory": {
     "auth_ref": [
      "r174"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of information sufficient to permit the reconciliation of classes of assets determined for fair value measurement to the line items in the statement of financial position."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block]",
        "terseLabel": "Financial information by segments"
       }
      }
     },
     "localname": "DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/FinancialInformationbySegments"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfIntangibleAssetsExplanatory": {
     "auth_ref": [
      "r127"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The entire disclosure for intangible assets."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of intangible assets [text block]",
        "terseLabel": "Intangible and other long-term assets"
       }
      }
     },
     "localname": "DisclosureOfIntangibleAssetsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IntangibleandOtherLongTermAssets"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfInventoriesExplanatory": {
     "auth_ref": [
      "r94"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The entire disclosure for inventories."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of inventories [text block]",
        "terseLabel": "Inventories"
       }
      }
     },
     "localname": "DisclosureOfInventoriesExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/Inventories"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of investments accounted for using equity method [text block]",
        "terseLabel": "Stockholders' equity"
       }
      }
     },
     "localname": "DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/StockholdersEquity"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory": {
     "auth_ref": [
      "r78"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of net defined benefit liability (asset) [text block]",
        "terseLabel": "Schedule of DBO amount recorded in the balance sheet"
       }
      }
     },
     "localname": "DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory": {
     "auth_ref": [
      "r52"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of non-adjusting events after reporting period [text block]",
        "terseLabel": "Significant events"
       }
      }
     },
     "localname": "DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/SignificantEvents"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of non-controlling interests. [Refer: Non-controlling interests]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of non-controlling interests [text block]",
        "terseLabel": "Non-controlling interest"
       }
      }
     },
     "localname": "DisclosureOfNoncontrollingInterestsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/NonControllingInterest"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory": {
     "auth_ref": [
      "r183"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of number and weighted average exercise prices of share options [text block]",
        "terseLabel": "Schedule of reconciliation of the number of shares outstanding"
       }
      }
     },
     "localname": "DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/StockholdersEquityTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of other operating income or expense. [Refer: Other operating income (expense)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of other operating income (expense) [text block]",
        "terseLabel": "Other (income) expenses, net"
       }
      }
     },
     "localname": "DisclosureOfOtherOperatingIncomeExpenseExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/OtherIncomeExpensesNet"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfProductsAndServicesExplanatory": {
     "auth_ref": [
      "r211"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of the entity's products and services. [Refer: Products and services [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of products and services [text block]",
        "terseLabel": "Schedule of information on products"
       }
      }
     },
     "localname": "DisclosureOfProductsAndServicesExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/FinancialInformationbySegmentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory": {
     "auth_ref": [
      "r74"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The entire disclosure for property, plant and equipment."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of property, plant and equipment [text block]",
        "terseLabel": "Property, plant and equipment"
       }
      }
     },
     "localname": "DisclosureOfPropertyPlantAndEquipmentExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/PropertyPlantandEquipment"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfRelatedPartyExplanatory": {
     "auth_ref": [
      "r103"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The entire disclosure for related parties."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of related party [text block]",
        "terseLabel": "Transactions and balances with related parties"
       }
      }
     },
     "localname": "DisclosureOfRelatedPartyExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedParties"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of research and development expense. [Refer: Research and development expense]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of research and development expense [text block]",
        "terseLabel": "Cost of sales and expenses by their nature"
       }
      }
     },
     "localname": "DisclosureOfResearchAndDevelopmentExpenseExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/CostofSalesandExpensesbytheirNature"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory": {
     "auth_ref": [
      "r85"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of sensitivity analysis for actuarial assumptions [text block]",
        "terseLabel": "Schedule of main actuarial hypothesis used in the actuarial computations"
       }
      }
     },
     "localname": "DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory": {
     "auth_ref": [
      "r61"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "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]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of temporary difference, unused tax losses and unused tax credits [text block]",
        "terseLabel": "Schedule of deferred income tax liability"
       }
      }
     },
     "localname": "DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of trade and other payables. [Refer: Trade and other payables]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of trade and other payables [text block]",
        "terseLabel": "Accounts payable trade and other accrued liabilities"
       }
      }
     },
     "localname": "DisclosureOfTradeAndOtherPayablesExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilities"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of trade and other receivables. [Refer: Trade and other receivables]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of trade and other receivables [text block]",
        "terseLabel": "Trade receivables \u2013 Net"
       }
      }
     },
     "localname": "DisclosureOfTradeAndOtherReceivablesExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/TradeReceivablesNet"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory": {
     "auth_ref": [
      "r99"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of transactions between related parties [text block]",
        "terseLabel": "Schedule of transactions with related parties"
       }
      }
     },
     "localname": "DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DividendsPaid": {
     "auth_ref": [
      "r9"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of dividends recognised as distributions to owners."
       }
      },
      "en-us": {
       "role": {
        "label": "Dividends recognised as distributions to owners",
        "terseLabel": "Dividend paid"
       }
      }
     },
     "localname": "DividendsPaid",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_DividendsPaidClassifiedAsFinancingActivities": {
     "auth_ref": [
      "r143"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The cash outflow for dividends paid by the entity, classified as financing activities."
       }
      },
      "en-us": {
       "role": {
        "label": "Dividends paid, classified as financing activities",
        "negatedLabel": "Dividends paid"
       }
      }
     },
     "localname": "DividendsPaidClassifiedAsFinancingActivities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_EarningsPerShareExplanatory": {
     "auth_ref": [
      "r115"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of earnings per share."
       }
      },
      "en-us": {
       "role": {
        "label": "Earnings per share [text block]",
        "terseLabel": "Schedule of common stock"
       }
      }
     },
     "localname": "EarningsPerShareExplanatory",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/StockholdersEquityTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents": {
     "auth_ref": [
      "r141",
      "r142"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]"
       }
      },
      "en-us": {
       "role": {
        "label": "Effect of exchange rate changes on cash and cash equivalents",
        "terseLabel": "Effects of exchange rate changes on the balance of cash and cash equivalents held in foreign currencies"
       }
      }
     },
     "localname": "EffectOfExchangeRateChangesOnCashAndCashEquivalents",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_EntitysTotalForRelatedPartiesMember": {
     "auth_ref": [
      "r100"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for the standard value for the 'Categories of related parties' axis if no other member is used."
       }
      },
      "en-us": {
       "role": {
        "label": "Entity's total for related parties [member]"
       }
      }
     },
     "localname": "EntitysTotalForRelatedPartiesMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails",
      "http://gsimec.com.mx/role/ContingenciesDetails",
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable",
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_EntitysTotalForSubsidiariesMember": {
     "auth_ref": [
      "r110",
      "r112",
      "r169"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for the standard value for the 'Subsidiaries' axis if no other member is used."
       }
      },
      "en-us": {
       "role": {
        "label": "Entity's total for subsidiaries [member]"
       }
      }
     },
     "localname": "EntitysTotalForSubsidiariesMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_Equity": {
     "auth_ref": [
      "r25",
      "r33",
      "r149",
      "r151",
      "r171",
      "r172",
      "r173"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "ifrs-full_EquityAndLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of residual interest in the assets of the entity after deducting all its liabilities."
       }
      },
      "en-us": {
       "role": {
        "label": "Equity",
        "periodEndLabel": "Balance",
        "periodStartLabel": "Balance",
        "totalLabel": "Total stockholders\u2019 equity"
       }
      }
     },
     "localname": "Equity",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow",
      "http://gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_EquityAndLiabilities": {
     "auth_ref": [
      "r25"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]"
       }
      },
      "en-us": {
       "role": {
        "label": "Equity and liabilities",
        "totalLabel": "Total liabilities and stockholders\u2019 equity"
       }
      }
     },
     "localname": "EquityAndLiabilities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_EquityAndLiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity and liabilities [abstract]",
        "terseLabel": "Liabilities and stockholders\u2019 equity",
        "verboseLabel": "Stockholders\u2019 equity:"
       }
      }
     },
     "localname": "EquityAndLiabilitiesAbstract",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_EquityAttributableToOwnersOfParent": {
     "auth_ref": [
      "r24"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "ifrs-full_Equity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest."
       }
      },
      "en-us": {
       "role": {
        "label": "Equity attributable to owners of parent",
        "totalLabel": "Total controlling interest"
       }
      }
     },
     "localname": "EquityAttributableToOwnersOfParent",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_EquityInstrumentsPercentageContributedToFairValueOfPlanAssets": {
     "auth_ref": [
      "r83"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The percentage equity instruments contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Equity instruments, amount contributed to fair value of plan assets]"
       }
      },
      "en-us": {
       "role": {
        "label": "Equity instruments, percentage contributed to fair value of plan assets",
        "terseLabel": "Nominal stockholder\u00b4s equity percentage"
       }
      }
     },
     "localname": "EquityInstrumentsPercentageContributedToFairValueOfPlanAssets",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "ifrs-full_EquityInterestsOfAcquirer": {
     "auth_ref": [
      "r186"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Equity interests of acquirer",
        "terseLabel": "Purchase fixed assets"
       }
      }
     },
     "localname": "EquityInterestsOfAcquirer",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/SignificantEventsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_EquityMember": {
     "auth_ref": [
      "r8"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the 'Components of equity' axis if no other member is used."
       }
      },
      "en-us": {
       "role": {
        "label": "Equity [member]"
       }
      }
     },
     "localname": "EquityMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ShareholdersEquityType2or3",
      "http://gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction": {
     "auth_ref": [
      "r98"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Expense recognised during period for bad and doubtful debts for related party transaction",
        "terseLabel": "Bad debt estimate"
       }
      }
     },
     "localname": "ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue": {
     "auth_ref": [
      "r50"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The explanation of the fact that the entity's owners or others have the power to amend financial statements after issue."
       }
      },
      "en-us": {
       "role": {
        "label": "Explanation of fact that entity's owners or others have power to amend financial statements after issue",
        "terseLabel": "Description of net sales"
       }
      }
     },
     "localname": "ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax": {
     "auth_ref": [
      "r217",
      "r220",
      "r221"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax",
        "terseLabel": "Tax payments and expenses (in Pesos)"
       }
      }
     },
     "localname": "FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_FinancialAssets": {
     "auth_ref": [
      "r189",
      "r191",
      "r192",
      "r194",
      "r195"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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\u2019s 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\u2019s 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\u2019s own equity instruments. For this purpose the entity\u2019s 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\u2019s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]"
       }
      },
      "en-us": {
       "role": {
        "label": "Financial assets",
        "terseLabel": "Total"
       }
      }
     },
     "localname": "FinancialAssets",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofageofnetreceivablesthatarepastdueTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_FinancialAssetsMember": {
     "auth_ref": [
      "r196",
      "r197",
      "r216",
      "r223",
      "r224",
      "r225"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial assets' axis if no other member is used. [Refer: Financial assets]"
       }
      },
      "en-us": {
       "role": {
        "label": "Financial assets, class [member]"
       }
      }
     },
     "localname": "FinancialAssetsMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofageofnetreceivablesthatarepastdueTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_FinishedGoods": {
     "auth_ref": [
      "r32",
      "r93"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current finished goods",
        "terseLabel": "Finished goods"
       }
      }
     },
     "localname": "FinishedGoods",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ForeignCountriesMember": {
     "auth_ref": [
      "r212",
      "r213"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for countries outside the entity's country of domicile. [Refer: Country of domicile [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Foreign countries [member]",
        "terseLabel": "Foreign countries [member]"
       }
      }
     },
     "localname": "ForeignCountriesMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofincometaxchargedcreditedTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling": {
     "auth_ref": [
      "r81"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income (expense); Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense",
        "terseLabel": "Previous years effect on profit and loss"
       }
      }
     },
     "localname": "GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss": {
     "auth_ref": [
      "r13",
      "r95"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": 4.0,
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Foreign exchange gain (loss)",
        "terseLabel": "Foreign exchange loss, net",
        "verboseLabel": "Exchange rate gain (loss), net"
       }
      }
     },
     "localname": "GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_GeographicalAreasAxis": {
     "auth_ref": [
      "r76",
      "r181",
      "r214",
      "r222"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Geographical areas [axis]"
       }
      }
     },
     "localname": "GeographicalAreasAxis",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesDetails",
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable",
      "http://gsimec.com.mx/role/ScheduleofincometaxchargedcreditedTable",
      "http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_GeographicalAreasMember": {
     "auth_ref": [
      "r76",
      "r181",
      "r214",
      "r222"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis if no other member is used."
       }
      },
      "en-us": {
       "role": {
        "label": "Geographical areas [member]"
       }
      }
     },
     "localname": "GeographicalAreasMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesDetails",
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable",
      "http://gsimec.com.mx/role/ScheduleofincometaxchargedcreditedTable",
      "http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_GoodwillMember": {
     "auth_ref": [
      "r118"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for goodwill. [Refer: Goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Goodwill [member]",
        "terseLabel": "Goodwill [Member]"
       }
      }
     },
     "localname": "GoodwillMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails",
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_GrossCarryingAmountMember": {
     "auth_ref": [
      "r67",
      "r121",
      "r129",
      "r132",
      "r187",
      "r192",
      "r194",
      "r195",
      "r230",
      "r234"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]"
       }
      },
      "en-us": {
       "role": {
        "label": "Gross carrying amount [member]",
        "terseLabel": "Cost [Member]",
        "verboseLabel": "Grupo San [Member]"
       }
      }
     },
     "localname": "GrossCarryingAmountMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofBalancesTable",
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_GrossProfit": {
     "auth_ref": [
      "r2"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]"
       }
      },
      "en-us": {
       "role": {
        "label": "Gross profit",
        "terseLabel": "Gross profit (loss)",
        "totalLabel": "Gross profit"
       }
      }
     },
     "localname": "GrossProfit",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill": {
     "auth_ref": [
      "r122"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "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]"
       }
      },
      "en-us": {
       "role": {
        "label": "Impairment loss recognised in profit or loss, intangible assets and goodwill",
        "terseLabel": "Goodwill impairment loss"
       }
      }
     },
     "localname": "ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill": {
     "auth_ref": [
      "r122"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "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]"
       }
      },
      "en-us": {
       "role": {
        "label": "Impairment loss recognised in profit or loss, intangible assets other than goodwill",
        "terseLabel": "Intangible assets impairment loss"
       }
      }
     },
     "localname": "ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IncomeTaxExpenseContinuingOperations": {
     "auth_ref": [
      "r45",
      "r54",
      "r56",
      "r57",
      "r108",
      "r168",
      "r204"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Tax expense (income)",
        "terseLabel": "Income taxes"
       }
      }
     },
     "localname": "IncomeTaxExpenseContinuingOperations",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable",
      "http://gsimec.com.mx/role/ScheduleofincometaxchargedcreditedTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IncreaseDecreaseInCashAndCashEquivalents": {
     "auth_ref": [
      "r145"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]"
       }
      },
      "en-us": {
       "role": {
        "label": "Increase (decrease) in cash and cash equivalents after effect of exchange rate changes",
        "totalLabel": "Increase (decrease) in cash and cash equivalents"
       }
      }
     },
     "localname": "IncreaseDecreaseInCashAndCashEquivalents",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding": {
     "auth_ref": [
      "r36"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]"
       }
      },
      "en-us": {
       "role": {
        "label": "Increase (decrease) in number of shares outstanding",
        "terseLabel": "Repurchase of capital shares, net"
       }
      }
     },
     "localname": "IncreaseDecreaseInNumberOfSharesOutstanding",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofreconciliationofthenumberofsharesoutstandingTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments": {
     "auth_ref": [
      "r7"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The increase (decrease) in equity resulting from the conversion of convertible instruments."
       }
      },
      "en-us": {
       "role": {
        "label": "Increase (decrease) through conversion of convertible instruments, equity",
        "terseLabel": "Conversion effects"
       }
      }
     },
     "localname": "IncreaseDecreaseThroughConversionOfConvertibleInstruments",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets": {
     "auth_ref": [
      "r191",
      "r199"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets]"
       }
      },
      "en-us": {
       "role": {
        "label": "Increase (decrease) through foreign exchange and other movements, financial assets",
        "terseLabel": "Net monetary asset position in foreign currency"
       }
      }
     },
     "localname": "IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbookvalueofthemonetaryassetsandmonetaryliabilitiesdenominatedinforeigncurrencyTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets": {
     "auth_ref": [
      "r228"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]"
       }
      },
      "en-us": {
       "role": {
        "label": "Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets",
        "negatedLabel": "Translations effects"
       }
      }
     },
     "localname": "IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofallowancefordoubtfulaccountsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill": {
     "auth_ref": [
      "r124"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]"
       }
      },
      "en-us": {
       "role": {
        "label": "Increase (decrease) through net exchange differences, intangible assets other than goodwill",
        "terseLabel": "Adjustment effect of the year"
       }
      }
     },
     "localname": "IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets": {
     "auth_ref": [
      "r228"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]"
       }
      },
      "en-us": {
       "role": {
        "label": "Increase (decrease) through other changes, allowance account for credit losses of financial assets",
        "terseLabel": "Provisions"
       }
      }
     },
     "localname": "IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofallowancefordoubtfulaccountsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment": {
     "auth_ref": [
      "r70"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]"
       }
      },
      "en-us": {
       "role": {
        "label": "Increase (decrease) through other changes, property, plant and equipment",
        "terseLabel": "Conversion adjustments"
       }
      }
     },
     "localname": "IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve": {
     "auth_ref": [
      "r7"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]"
       }
      },
      "en-us": {
       "role": {
        "label": "Increase (decrease) through transfer to statutory reserve, equity",
        "terseLabel": "Legal reserve amount"
       }
      }
     },
     "localname": "IncreaseDecreaseThroughTransferToStatutoryReserve",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions": {
     "auth_ref": [
      "r7"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]"
       }
      },
      "en-us": {
       "role": {
        "label": "Increase (decrease) through treasury share transactions, equity",
        "terseLabel": "Profit (loss) on treasury shares"
       }
      }
     },
     "localname": "IncreaseDecreaseThroughTreasuryShareTransactions",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IntangibleAssetsAndGoodwill": {
     "auth_ref": [
      "r25"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 6.0,
       "parentTag": "ifrs-full_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Intangible assets and goodwill",
        "terseLabel": "Intangible assets and other non-current assets, net"
       }
      }
     },
     "localname": "IntangibleAssetsAndGoodwill",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IntangibleAssetsAndGoodwillMember": {
     "auth_ref": [
      "r126"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for intangible assets and goodwill. It also represents the standard value for the 'Classes of intangible assets and goodwill' axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Intangible assets and goodwill [member]"
       }
      }
     },
     "localname": "IntangibleAssetsAndGoodwillMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_IntangibleAssetsOtherThanGoodwill": {
     "auth_ref": [
      "r16",
      "r125"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Intangible assets other than goodwill",
        "terseLabel": "Net"
       }
      }
     },
     "localname": "IntangibleAssetsOtherThanGoodwill",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IntangibleAssetsOtherThanGoodwillMember": {
     "auth_ref": [
      "r118",
      "r126",
      "r182"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Intangible assets other than goodwill [member]"
       }
      }
     },
     "localname": "IntangibleAssetsOtherThanGoodwillMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_InterestExpense": {
     "auth_ref": [
      "r167",
      "r202",
      "r210"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": 6.0,
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of expense arising from interest."
       }
      },
      "en-us": {
       "role": {
        "label": "Interest expense",
        "negatedLabel": "Interest expense"
       }
      }
     },
     "localname": "InterestExpense",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_InterestExpenseOnBankLoansAndOverdrafts": {
     "auth_ref": [
      "r11"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]"
       }
      },
      "en-us": {
       "role": {
        "label": "Interest expense on bank loans and overdrafts",
        "terseLabel": "Interest amount"
       }
      }
     },
     "localname": "InterestExpenseOnBankLoansAndOverdrafts",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_InterestPayable": {
     "auth_ref": [
      "r11"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of interest recognised as a liability."
       }
      },
      "en-us": {
       "role": {
        "label": "Interest payable",
        "terseLabel": "Interest"
       }
      }
     },
     "localname": "InterestPayable",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_InterestReceivedClassifiedAsInvestingActivities": {
     "auth_ref": [
      "r143"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 2.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInInvestingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The cash inflow from interest received, classified as investing activities."
       }
      },
      "en-us": {
       "role": {
        "label": "Interest received, classified as investing activities",
        "terseLabel": "Interest income collected"
       }
      }
     },
     "localname": "InterestReceivedClassifiedAsInvestingActivities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_InterestRevenueExpense": {
     "auth_ref": [
      "r46",
      "r205",
      "r210"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]"
       }
      },
      "en-us": {
       "role": {
        "label": "Interest income (expense)",
        "terseLabel": "Interest expense"
       }
      }
     },
     "localname": "InterestRevenueExpense",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_Inventories": {
     "auth_ref": [
      "r17",
      "r28",
      "r92"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 7.0,
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of current inventories. [Refer: Inventories]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current inventories",
        "terseLabel": "Inventory",
        "verboseLabel": "Current Inventories, net"
       }
      }
     },
     "localname": "Inventories",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow",
      "http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IssuedCapital": {
     "auth_ref": [
      "r33"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "ifrs-full_EquityAttributableToOwnersOfParent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The nominal value of capital issued."
       }
      },
      "en-us": {
       "role": {
        "label": "Issued capital",
        "terseLabel": "Capital stock"
       }
      }
     },
     "localname": "IssuedCapital",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IssuedCapitalMember": {
     "auth_ref": [
      "r8"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for a component of equity representing issued capital."
       }
      },
      "en-us": {
       "role": {
        "label": "Issued capital [member]",
        "terseLabel": "Capital Stock"
       }
      }
     },
     "localname": "IssuedCapitalMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits": {
     "auth_ref": [
      "r97"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Key management personnel compensation, short-term employee benefits",
        "terseLabel": "Direct short-term benefits"
       }
      }
     },
     "localname": "KeyManagementPersonnelCompensationShorttermEmployeeBenefits",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftransactionswithrelatedpartiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_LandAndBuildingsMember": {
     "auth_ref": [
      "r64"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Land and buildings [member]",
        "terseLabel": "Buildings [Member]"
       }
      }
     },
     "localname": "LandAndBuildingsMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_LandMember": {
     "auth_ref": [
      "r63"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Land [member]",
        "terseLabel": "Land [Member]",
        "verboseLabel": "Land [member]"
       }
      }
     },
     "localname": "LandMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable",
      "http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_Liabilities": {
     "auth_ref": [
      "r25",
      "r171",
      "r172",
      "r173",
      "r205",
      "r209"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "ifrs-full_EquityAndLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Liabilities",
        "terseLabel": "Total, liabilities",
        "totalLabel": "Total liabilities"
       }
      }
     },
     "localname": "Liabilities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow",
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_LiabilityAssetOfDefinedBenefitPlans": {
     "auth_ref": [
      "r78"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Net defined benefit liability (asset)",
        "terseLabel": "Projected Net Liability"
       }
      }
     },
     "localname": "LiabilityAssetOfDefinedBenefitPlans",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_LongtermDeposits": {
     "auth_ref": [
      "r25"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of long-term deposits held by the entity."
       }
      },
      "en-us": {
       "role": {
        "label": "Long-term deposits",
        "terseLabel": "Total long term"
       }
      }
     },
     "localname": "LongtermDeposits",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_MachineryMember": {
     "auth_ref": [
      "r65"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Machinery [member]",
        "terseLabel": "Machinery and equipment [Member]",
        "verboseLabel": "Machinery and Equipment [Member]"
       }
      }
     },
     "localname": "MachineryMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable",
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable",
      "http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable",
      "http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_MiscellaneousOtherProvisionsMember": {
     "auth_ref": [
      "r119"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for miscellaneous other provisions. [Refer: Other provisions [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Miscellaneous other provisions [member]",
        "terseLabel": "Provisions [Member]"
       }
      }
     },
     "localname": "MiscellaneousOtherProvisionsMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_NetDeferredTaxLiabilities": {
     "auth_ref": [
      "r59"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]"
       }
      },
      "en-us": {
       "role": {
        "label": "Net deferred tax liabilities",
        "terseLabel": "Deferred tax liabilities, net"
       }
      }
     },
     "localname": "NetDeferredTaxLiabilities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_NonadjustingEventsAfterReportingPeriodAxis": {
     "auth_ref": [
      "r52"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Non-adjusting events after reporting period [axis]"
       }
      }
     },
     "localname": "NonadjustingEventsAfterReportingPeriodAxis",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofrelevantexchangeratesusedTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_NonadjustingEventsMember": {
     "auth_ref": [
      "r52"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the 'Non-adjusting events after reporting period' axis if no other member is used."
       }
      },
      "en-us": {
       "role": {
        "label": "Non-adjusting events after reporting period [member]"
       }
      }
     },
     "localname": "NonadjustingEventsMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofrelevantexchangeratesusedTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_NoncontrollingInterests": {
     "auth_ref": [
      "r23",
      "r153",
      "r155"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "ifrs-full_Equity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Non-controlling interests",
        "periodEndLabel": "Balance at the end of the year",
        "periodStartLabel": "Balance at beginning of year",
        "terseLabel": "Non-controlling interest"
       }
      }
     },
     "localname": "NoncontrollingInterests",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow",
      "http://gsimec.com.mx/role/ScheduleofcontrollingandnoncontrollinginterestTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_NoncontrollingInterestsMember": {
     "auth_ref": [
      "r8"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent."
       }
      },
      "en-us": {
       "role": {
        "label": "Non-controlling interests [member]",
        "terseLabel": "Non-controlling Interest"
       }
      }
     },
     "localname": "NoncontrollingInterestsMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_NoncurrentInventories": {
     "auth_ref": [
      "r17"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 4.0,
       "parentTag": "ifrs-full_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of non-current inventories. [Refer: Inventories]"
       }
      },
      "en-us": {
       "role": {
        "label": "Non-current inventories",
        "terseLabel": "Non-current inventory, net",
        "verboseLabel": "Non-current inventories, net"
       }
      }
     },
     "localname": "NoncurrentInventories",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow",
      "http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_NoncurrentLiabilities": {
     "auth_ref": [
      "r29",
      "r157",
      "r160"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "ifrs-full_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]"
       }
      },
      "en-us": {
       "role": {
        "label": "Non-current liabilities",
        "totalLabel": "Total Non-current liabilities"
       }
      }
     },
     "localname": "NoncurrentLiabilities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_NoncurrentLiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-current liabilities [abstract]",
        "terseLabel": "Non-current liabilities:"
       }
      }
     },
     "localname": "NoncurrentLiabilitiesAbstract",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_NoncurrentReceivablesDueFromRelatedParties": {
     "auth_ref": [
      "r31"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "ifrs-full_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of non-current receivables due from related parties. [Refer: Related parties [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Non-current receivables due from related parties",
        "terseLabel": "Non-current related parties\u2019 receivables"
       }
      }
     },
     "localname": "NoncurrentReceivablesDueFromRelatedParties",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan": {
     "auth_ref": [
      "r25"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "ifrs-full_NoncurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]"
       }
      },
      "en-us": {
       "role": {
        "label": "Non-current net defined benefit liability",
        "terseLabel": "Employee benefits"
       }
      }
     },
     "localname": "NoncurrentRecognisedLiabilitiesDefinedBenefitPlan",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_NumberOfSharesAuthorised": {
     "auth_ref": [
      "r35"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The number of shares authorised."
       }
      },
      "en-us": {
       "role": {
        "label": "Number of shares authorised",
        "terseLabel": "Total shares (in Shares)"
       }
      }
     },
     "localname": "NumberOfSharesAuthorised",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcommonstockTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "ifrs-full_NumberOfSharesOutstanding": {
     "auth_ref": [
      "r36"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]"
       }
      },
      "en-us": {
       "role": {
        "label": "Number of shares outstanding",
        "periodEndLabel": "Shares outstanding at yearend",
        "periodStartLabel": "Shares outstanding at beginning of year"
       }
      }
     },
     "localname": "NumberOfSharesOutstanding",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofreconciliationofthenumberofsharesoutstandingTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "ifrs-full_OtherAssetsMember": {
     "auth_ref": [
      "r182"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for assets that the entity does not separately disclose in the same statement or note."
       }
      },
      "en-us": {
       "role": {
        "label": "Other assets [member]",
        "terseLabel": "Other assets [Member]"
       }
      }
     },
     "localname": "OtherAssetsMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_OtherCashAndCashEquivalents": {
     "auth_ref": [
      "r145"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ScheduleofcashandcashequivalentsTable": {
       "order": 1.0,
       "parentTag": "ifrs-full_CashEquivalents",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other cash and cash equivalents",
        "terseLabel": "Cash"
       }
      }
     },
     "localname": "OtherCashAndCashEquivalents",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcashandcashequivalentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherComprehensiveIncome": {
     "auth_ref": [
      "r6",
      "r38",
      "r47",
      "r163"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "ifrs-full_ComprehensiveIncome",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other comprehensive income",
        "totalLabel": "Total other comprehensive (loss) for the year, net of income taxes"
       }
      }
     },
     "localname": "OtherComprehensiveIncome",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation": {
     "auth_ref": [
      "r30",
      "r47"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "ifrs-full_OtherComprehensiveIncome",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other comprehensive income, net of tax, exchange differences on translation of foreign operations",
        "terseLabel": "Translation effects of foreign subsidiaries"
       }
      }
     },
     "localname": "OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherCurrentReceivables": {
     "auth_ref": [
      "r31"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 5.0,
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of current other receivables. [Refer: Other receivables]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other current receivables",
        "terseLabel": "Other receivables, net"
       }
      }
     },
     "localname": "OtherCurrentReceivables",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherExpenseByFunction": {
     "auth_ref": [
      "r2",
      "r48",
      "r107"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Other expense, by function",
        "terseLabel": "Other expenses"
       }
      }
     },
     "localname": "OtherExpenseByFunction",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherIncome": {
     "auth_ref": [
      "r1",
      "r2",
      "r104"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of operating income that the entity does not separately disclose in the same statement or note."
       }
      },
      "en-us": {
       "role": {
        "label": "Other income",
        "negatedLabel": "Other income"
       }
      }
     },
     "localname": "OtherIncome",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherInventories": {
     "auth_ref": [
      "r93"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other current inventories",
        "terseLabel": "Billets"
       }
      }
     },
     "localname": "OtherInventories",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherLiabilities": {
     "auth_ref": [
      "r25"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "ifrs-full_NoncurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of liabilities that the entity does not separately disclose in the same statement or note."
       }
      },
      "en-us": {
       "role": {
        "label": "Other liabilities",
        "terseLabel": "Other liabilities"
       }
      }
     },
     "localname": "OtherLiabilities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherOperatingIncomeExpense": {
     "auth_ref": [
      "r46"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of operating income (expense) that the entity does not separately disclose in the same statement or note."
       }
      },
      "en-us": {
       "role": {
        "label": "Other operating income (expense)",
        "terseLabel": "Other income (expense), net"
       }
      }
     },
     "localname": "OtherOperatingIncomeExpense",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherPropertyPlantAndEquipment": {
     "auth_ref": [
      "r66"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other property, plant and equipment",
        "periodEndLabel": "Balance",
        "periodStartLabel": "Balance"
       }
      }
     },
     "localname": "OtherPropertyPlantAndEquipment",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherPropertyPlantAndEquipmentMember": {
     "auth_ref": [
      "r66"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other property, plant and equipment [member]",
        "terseLabel": "Property, plant and equipment [Member]"
       }
      }
     },
     "localname": "OtherPropertyPlantAndEquipmentMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_OtherRevenue": {
     "auth_ref": [
      "r11"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other revenue",
        "terseLabel": "Net sales"
       }
      }
     },
     "localname": "OtherRevenue",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome": {
     "auth_ref": [
      "r56"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other tax effects for reconciliation between accounting profit and tax expense (income)",
        "terseLabel": "Others, net (includes permanent items) Income tax expense"
       }
      }
     },
     "localname": "OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofincometaxexpensebenefitTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_PastServiceCostDefinedBenefitPlans": {
     "auth_ref": [
      "r75"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of expense (income) 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: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost]"
       }
      },
      "en-us": {
       "role": {
        "label": "Past service cost, defined benefit plans",
        "terseLabel": "Labor cost of past services"
       }
      }
     },
     "localname": "PastServiceCostDefinedBenefitPlans",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset": {
     "auth_ref": [
      "r82"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Increase (decrease) in net defined benefit liability (asset) resulting from past service cost",
        "terseLabel": "Past services labor cost"
       }
      }
     },
     "localname": "PastServiceCostNetDefinedBenefitLiabilityAsset",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_PaymentsToAcquireOrRedeemEntitysShares": {
     "auth_ref": [
      "r136"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 3.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The cash outflow to acquire or redeem entity's shares."
       }
      },
      "en-us": {
       "role": {
        "label": "Payments to acquire or redeem entity's shares",
        "negatedLabel": "Repurchase of own capital stock, net",
        "negatedTerseLabel": "Repurchase and placement of own capital stocks, net"
       }
      }
     },
     "localname": "PaymentsToAcquireOrRedeemEntitysShares",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0",
      "http://gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_PercentageOfVotingEquityInterestsAcquired": {
     "auth_ref": [
      "r185"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Percentage of voting equity interests acquired",
        "terseLabel": "Percentage of capital stock acquired by subsidiary"
       }
      }
     },
     "localname": "PercentageOfVotingEquityInterestsAcquired",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/NonControllingInterestDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans": {
     "auth_ref": [
      "r88"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Post-employment benefit expense, defined contribution plans",
        "terseLabel": "Defined contribution plan expense"
       }
      }
     },
     "localname": "PostemploymentBenefitExpenseDefinedContributionPlans",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ProductsAndServicesAxis": {
     "auth_ref": [
      "r180",
      "r211"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Products and services [axis]"
       }
      }
     },
     "localname": "ProductsAndServicesAxis",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable",
      "http://gsimec.com.mx/role/ScheduleofinformationonproductsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_ProductsAndServicesMember": {
     "auth_ref": [
      "r180",
      "r211"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for the entity's products and services. It also represents the standard value for the 'Products and services' axis if no other member is used."
       }
      },
      "en-us": {
       "role": {
        "label": "Products and services [member]"
       }
      }
     },
     "localname": "ProductsAndServicesMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable",
      "http://gsimec.com.mx/role/ScheduleofinformationonproductsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_ProfitLoss": {
     "auth_ref": [
      "r5",
      "r37",
      "r137",
      "r150",
      "r152",
      "r157",
      "r205",
      "r207",
      "r218",
      "r226"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "ifrs-full_ComprehensiveIncome",
       "weight": 1.0
      },
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncomeAlt0": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]"
       }
      },
      "en-us": {
       "role": {
        "label": "Profit (loss)",
        "totalLabel": "Net income (loss) for the year"
       }
      }
     },
     "localname": "ProfitLoss",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ProfitLossAttributableToNoncontrollingInterests": {
     "auth_ref": [
      "r40",
      "r154"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]"
       }
      },
      "en-us": {
       "role": {
        "label": "Profit (loss), attributable to non-controlling interests",
        "terseLabel": "Share of profits and losses for the year"
       }
      }
     },
     "localname": "ProfitLossAttributableToNoncontrollingInterests",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcontrollingandnoncontrollinginterestTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ProfitLossAttributableToOwnersOfParent": {
     "auth_ref": [
      "r41"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 7.0,
       "parentTag": "ifrs-full_AdjustmentsForReconcileProfitLoss",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Profit (loss), attributable to owners of parent",
        "negatedLabel": "Net income (loss) for the year"
       }
      }
     },
     "localname": "ProfitLossAttributableToOwnersOfParent",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ProfitLossBeforeTax": {
     "auth_ref": [
      "r1",
      "r2",
      "r188",
      "r205",
      "r207"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "ifrs-full_ProfitLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The profit (loss) before tax expense or income. [Refer: Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Profit (loss) before tax",
        "terseLabel": "Income (loss) before income taxes",
        "totalLabel": "Income before income taxes",
        "verboseLabel": "Subsidiary of tax losses"
       }
      }
     },
     "localname": "ProfitLossBeforeTax",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome",
      "http://gsimec.com.mx/role/IncomeTaxesDetails",
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_PropertyPlantAndEquipment": {
     "auth_ref": [
      "r15",
      "r71"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 5.0,
       "parentTag": "ifrs-full_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Property, plant and equipment",
        "terseLabel": "Property, plant and equipment, net",
        "verboseLabel": "Net book value"
       }
      }
     },
     "localname": "PropertyPlantAndEquipment",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow",
      "http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_PropertyPlantAndEquipmentMember": {
     "auth_ref": [
      "r72",
      "r118",
      "r182"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Property, plant and equipment [member]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails",
      "http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable",
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable",
      "http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_ProportionOfOwnershipInterestInSubsidiary": {
     "auth_ref": [
      "r109",
      "r111",
      "r156"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Proportion of ownership interest in subsidiary",
        "terseLabel": "Percentage of equity owned"
       }
      }
     },
     "localname": "ProportionOfOwnershipInterestInSubsidiary",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails",
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "percentItemType"
    },
    "ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities": {
     "auth_ref": [
      "r134"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 3.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Purchase of property, plant and equipment, classified as investing activities",
        "negatedLabel": "Acquisition of property, plant and equipment"
       }
      }
     },
     "localname": "PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_PurchaseOfTreasuryShares": {
     "auth_ref": [
      "r7"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]"
       }
      },
      "en-us": {
       "role": {
        "label": "Purchase of treasury shares",
        "terseLabel": "Treasury amount"
       }
      }
     },
     "localname": "PurchaseOfTreasuryShares",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_PurchasesOfGoodsRelatedPartyTransactions": {
     "auth_ref": [
      "r101"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Purchases of goods, related party transactions",
        "terseLabel": "Purchases"
       }
      }
     },
     "localname": "PurchasesOfGoodsRelatedPartyTransactions",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftransactionswithrelatedpartiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_RangeAxis": {
     "auth_ref": [
      "r175",
      "r176",
      "r177",
      "r184",
      "r198",
      "r219"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Range [axis]"
       }
      }
     },
     "localname": "RangeAxis",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails",
      "http://gsimec.com.mx/role/CommitmentsDetails",
      "http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_RangesMember": {
     "auth_ref": [
      "r175",
      "r176",
      "r177",
      "r184",
      "r198",
      "r219"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is used."
       }
      },
      "en-us": {
       "role": {
        "label": "Ranges [member]"
       }
      }
     },
     "localname": "RangesMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails",
      "http://gsimec.com.mx/role/CommitmentsDetails",
      "http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan": {
     "auth_ref": [
      "r25"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Net defined benefit liability",
        "terseLabel": "Defined benefit obligations amount (in Pesos)"
       }
      }
     },
     "localname": "RecognisedLiabilitiesDefinedBenefitPlan",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_RentalExpense": {
     "auth_ref": [
      "r46"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of expense recognised on rental activities."
       }
      },
      "en-us": {
       "role": {
        "label": "Rental expense",
        "terseLabel": "Rental expense"
       }
      }
     },
     "localname": "RentalExpense",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_RetainedEarnings": {
     "auth_ref": [
      "r33",
      "r49"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "ifrs-full_EquityAttributableToOwnersOfParent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "A component of equity representing the entity's cumulative undistributed earnings or deficit."
       }
      },
      "en-us": {
       "role": {
        "label": "Retained earnings",
        "terseLabel": "Retained earnings"
       }
      }
     },
     "localname": "RetainedEarnings",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_RetainedEarningsMember": {
     "auth_ref": [
      "r8",
      "r10"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit."
       }
      },
      "en-us": {
       "role": {
        "label": "Retained earnings [member]",
        "terseLabel": "Retained earnings"
       }
      }
     },
     "localname": "RetainedEarningsMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans": {
     "auth_ref": [
      "r75"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of other comprehensive income, net of tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]"
       }
      },
      "en-us": {
       "role": {
        "label": "Return on plan assets excluding interest income or expense, net of tax, defined benefit plans",
        "terseLabel": "Net interest"
       }
      }
     },
     "localname": "ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_Revenue": {
     "auth_ref": [
      "r1",
      "r2",
      "r44",
      "r157",
      "r162",
      "r188",
      "r200",
      "r206",
      "r211",
      "r212",
      "r215"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "ifrs-full_GrossProfit",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Revenue",
        "terseLabel": "Net sales"
       }
      }
     },
     "localname": "Revenue",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_RevenueFromInterest": {
     "auth_ref": [
      "r11",
      "r166",
      "r201",
      "r210"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": 3.0,
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of income arising from interest."
       }
      },
      "en-us": {
       "role": {
        "label": "Interest income",
        "terseLabel": "Interest income"
       }
      }
     },
     "localname": "RevenueFromInterest",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions": {
     "auth_ref": [
      "r102"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Revenue from rendering of services, related party transactions",
        "terseLabel": "Interest income"
       }
      }
     },
     "localname": "RevenueFromRenderingOfServicesRelatedPartyTransactions",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftransactionswithrelatedpartiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_RevenueFromSaleOfGoods": {
     "auth_ref": [
      "r11"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of revenue arising from the sale of goods. [Refer: Revenue]"
       }
      },
      "en-us": {
       "role": {
        "label": "Revenue from sale of goods",
        "terseLabel": "Products"
       }
      }
     },
     "localname": "RevenueFromSaleOfGoods",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofinformationonproductsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions": {
     "auth_ref": [
      "r101"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Revenue from sale of goods, related party transactions",
        "terseLabel": "Sales"
       }
      }
     },
     "localname": "RevenueFromSaleOfGoodsRelatedPartyTransactions",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftransactionswithrelatedpartiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets": {
     "auth_ref": [
      "r228"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "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]"
       }
      },
      "en-us": {
       "role": {
        "label": "Reversal, allowance account for credit losses of financial assets",
        "negatedLabel": "Account recoveries"
       }
      }
     },
     "localname": "ReversalAllowanceAccountForCreditLossesOfFinancialAssets",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofallowancefordoubtfulaccountsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ShorttermBorrowings": {
     "auth_ref": [
      "r25"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of current borrowings. [Refer: Borrowings]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current borrowings",
        "terseLabel": "Short-term debt"
       }
      }
     },
     "localname": "ShorttermBorrowings",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ShorttermDepositsClassifiedAsCashEquivalents": {
     "auth_ref": [
      "r145"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]"
       }
      },
      "en-us": {
       "role": {
        "label": "Short-term deposits, classified as cash equivalents",
        "terseLabel": "Equivalent in U.S. Dollars (thousands) (in Dollars)"
       }
      }
     },
     "localname": "ShorttermDepositsClassifiedAsCashEquivalents",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbookvalueofthemonetaryassetsandmonetaryliabilitiesdenominatedinforeigncurrencyTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_SignificantInvestmentsInSubsidiariesAxis": {
     "auth_ref": [
      "r110",
      "r112",
      "r169"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Subsidiaries [axis]"
       }
      }
     },
     "localname": "SignificantInvestmentsInSubsidiariesAxis",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails",
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_SpareParts": {
     "auth_ref": [
      "r93"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current spare parts",
        "terseLabel": "Materials, spare parts and rollers"
       }
      }
     },
     "localname": "SpareParts",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_StatementOfCashFlowsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of cash flows [abstract]"
       }
      }
     },
     "localname": "StatementOfCashFlowsAbstract",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "xbrltype": "stringItemType"
    },
    "ifrs-full_StatementOfChangesInEquityLineItems": {
     "auth_ref": [],
     "lang": {
      "en": {
       "role": {
        "documentation": "Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Statement of changes in equity [line items]"
       }
      }
     },
     "localname": "StatementOfChangesInEquityLineItems",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_StatementOfChangesInEquityTable": {
     "auth_ref": [
      "r8"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Schedule disclosing information related to changes in equity."
       }
      },
      "en-us": {
       "role": {
        "label": "Statement of changes in equity [table]"
       }
      }
     },
     "localname": "StatementOfChangesInEquityTable",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_TaxEffectFromChangeInTaxRate": {
     "auth_ref": [
      "r56"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]"
       }
      },
      "en-us": {
       "role": {
        "label": "Tax effect from change in tax rate",
        "terseLabel": "Impact of the nominal rate differences between the USA and Mexico"
       }
      }
     },
     "localname": "TaxEffectFromChangeInTaxRate",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofincometaxexpensebenefitTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_TaxRateEffectFromChangeInTaxRate": {
     "auth_ref": [
      "r57"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate]"
       }
      },
      "en-us": {
       "role": {
        "label": "Tax rate effect from change in tax rate",
        "terseLabel": "Wage increase rate"
       }
      }
     },
     "localname": "TaxRateEffectFromChangeInTaxRate",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofmainactuarialhypothesisusedintheactuarialcomputationsTable"
     ],
     "xbrltype": "percentItemType"
    },
    "ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis": {
     "auth_ref": [
      "r61"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Temporary difference, unused tax losses and unused tax credits [axis]"
       }
      }
     },
     "localname": "TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesDetails",
      "http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable",
      "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember": {
     "auth_ref": [
      "r61"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the 'Temporary difference, unused tax losses and unused tax credits' axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Temporary difference, unused tax losses and unused tax credits [member]"
       }
      }
     },
     "localname": "TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesDetails",
      "http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable",
      "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_TopOfRangeMember": {
     "auth_ref": [
      "r175",
      "r176",
      "r177",
      "r184",
      "r198",
      "r219"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for top of a range."
       }
      },
      "en-us": {
       "role": {
        "label": "Top of range [member]",
        "terseLabel": "Top of range [member]"
       }
      }
     },
     "localname": "TopOfRangeMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails",
      "http://gsimec.com.mx/role/CommitmentsDetails",
      "http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_TradeAndOtherCurrentPayables": {
     "auth_ref": [
      "r20"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]"
       }
      },
      "en-us": {
       "role": {
        "label": "Trade and other current payables",
        "terseLabel": "Accounts payable trade"
       }
      }
     },
     "localname": "TradeAndOtherCurrentPayables",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties": {
     "auth_ref": [
      "r34"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current payables to related parties",
        "terseLabel": "Related parties payable",
        "verboseLabel": "Total accounts payable"
       }
      }
     },
     "localname": "TradeAndOtherCurrentPayablesToRelatedParties",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow",
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties": {
     "auth_ref": [
      "r31"
     ],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of current receivables due from related parties. [Refer: Related parties [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current receivables due from related parties",
        "terseLabel": "Related parties\u2019 receivables"
       }
      }
     },
     "localname": "TradeAndOtherCurrentReceivablesDueFromRelatedParties",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_TradeAndOtherPayables": {
     "auth_ref": [
      "r20"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of trade payables and other payables. [Refer: Trade payables; Other payables]"
       }
      },
      "en-us": {
       "role": {
        "label": "Trade and other payables",
        "terseLabel": "Total value"
       }
      }
     },
     "localname": "TradeAndOtherPayables",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_TradeAndOtherPayablesToTradeSuppliers": {
     "auth_ref": [
      "r34"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of payment due to suppliers for goods and services used in the entity's business."
       }
      },
      "en-us": {
       "role": {
        "label": "Trade payables",
        "terseLabel": "Trade accounts payable"
       }
      }
     },
     "localname": "TradeAndOtherPayablesToTradeSuppliers",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofaccountspayabletradeandotheraccruedliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_TradeAndOtherReceivables": {
     "auth_ref": [
      "r18",
      "r31"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]"
       }
      },
      "en-us": {
       "role": {
        "label": "Trade and other receivables",
        "terseLabel": "Total recoverable taxes"
       }
      }
     },
     "localname": "TradeAndOtherReceivables",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofrecoverabletaxesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_TreasuryShares": {
     "auth_ref": [
      "r33",
      "r114"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "An entity\u2019s own equity instruments, held by the entity or other members of the consolidated group."
       }
      },
      "en-us": {
       "role": {
        "label": "Treasury shares",
        "terseLabel": "Treasury shares"
       }
      }
     },
     "localname": "TreasuryShares",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ValueAddedTaxPayables": {
     "auth_ref": [
      "r34"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of payables related to a value added tax."
       }
      },
      "en-us": {
       "role": {
        "label": "Value added tax payables",
        "terseLabel": "Value added tax payables"
       }
      }
     },
     "localname": "ValueAddedTaxPayables",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ValueAddedTaxReceivables": {
     "auth_ref": [
      "r31"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of receivables related to a value added tax."
       }
      },
      "en-us": {
       "role": {
        "label": "Value added tax receivables",
        "terseLabel": "Value Added Tax"
       }
      }
     },
     "localname": "ValueAddedTaxReceivables",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofrecoverabletaxesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_VehiclesMember": {
     "auth_ref": [
      "r66"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for a class of property, plant and equipment representing vehicles used in the entity's operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Vehicles [member]",
        "terseLabel": "Transportation equipment [Member]",
        "verboseLabel": "Transportation Equipment [Member]"
       }
      }
     },
     "localname": "VehiclesMember",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable",
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable",
      "http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable",
      "http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_WeightedAverageShares": {
     "auth_ref": [
      "r117"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "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."
       }
      },
      "en-us": {
       "role": {
        "label": "Weighted average number of ordinary shares used in calculating basic earnings per share",
        "terseLabel": "Weighted average shares outstanding (in thousands of shares) (in Shares)"
       }
      }
     },
     "localname": "WeightedAverageShares",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "sharesItemType"
    },
    "ifrs-full_WorkInProgress": {
     "auth_ref": [
      "r32",
      "r93"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "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]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current work in progress",
        "terseLabel": "Work-in-process"
       }
      }
     },
     "localname": "WorkInProgress",
     "nsuri": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_AccountsPayableAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "AccountsPayableAbstract",
        "terseLabel": "Accounts payable:"
       }
      }
     },
     "localname": "AccountsPayableAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_AccountsReceivableAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "AccountsReceivableAbstract",
        "terseLabel": "Accounts receivable:"
       }
      }
     },
     "localname": "AccountsReceivableAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_AccountsReceivableAbstract0": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "AccountsReceivableAbstract0",
        "terseLabel": "Accounts receivable:"
       }
      }
     },
     "localname": "AccountsReceivableAbstract0",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_AccumulatedAmortization": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "AccumulatedAmortization",
        "terseLabel": "Accumulated amortization"
       }
      }
     },
     "localname": "AccumulatedAmortization",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_AccumulatedAmortizationMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "AccumulatedAmortizationMember",
        "terseLabel": "Accumulated amortization [Member]"
       }
      }
     },
     "localname": "AccumulatedAmortizationMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_AcerosYLaminadosSigosaSADeCVMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "AcerosYLaminadosSigosaSADeCVMember",
        "terseLabel": "Aceros y Laminados Sigosa, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "AcerosYLaminadosSigosaSADeCVMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_AcerosyLaminadosSigosaSadecvMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aceros y Laminados Sigosa, S.A. de C.V. [Member]",
        "label": "AcerosyLaminadosSigosaSadecvMember",
        "terseLabel": "Aceros y Laminados Sigosa, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "AcerosyLaminadosSigosaSadecvMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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]",
        "label": "AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill",
        "terseLabel": "Additions"
       }
      }
     },
     "localname": "AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes": {
     "auth_ref": [],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 8.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes",
        "terseLabel": "(Decrease)/increase in Accounts payable other and accrued liabilities and taxes other than income taxes"
       }
      }
     },
     "localname": "AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables": {
     "auth_ref": [],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 3.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Adjustments for decrease (increase) in due from related parts receivables to reconcile profit (loss) to net cash flow from (used in) operating activities.",
        "label": "AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables",
        "terseLabel": "Decrease / (increase) in Related parties receivables"
       }
      }
     },
     "localname": "AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable": {
     "auth_ref": [],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 7.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Adjustments for increase (decrease) in due to related parties payable to reconcile profit (loss) to net cash flow from (used in) operating activities.",
        "label": "AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable",
        "terseLabel": "(Decrease)/increase in Related parties payables"
       }
      }
     },
     "localname": "AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_AdministrativeExpensesinDollars": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "AdministrativeExpensesinDollars",
        "terseLabel": "Administrative expenses"
       }
      }
     },
     "localname": "AdministrativeExpensesinDollars",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_AdministrativeServicesExpenditures": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Administrative services expenditures.",
        "label": "AdministrativeServicesExpenditures",
        "terseLabel": "Administrative services expenditures"
       }
      }
     },
     "localname": "AdministrativeServicesExpenditures",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftransactionswithrelatedpartiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_AdvancesFromCustomersMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Advances from customers [Member]",
        "label": "AdvancesFromCustomersMember",
        "terseLabel": "Advances from customers [Member]"
       }
      }
     },
     "localname": "AdvancesFromCustomersMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_AgreementsWithClients": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Agreements with clients.",
        "label": "AgreementsWithClients",
        "negatedLabel": "Agreements with clients"
       }
      }
     },
     "localname": "AgreementsWithClients",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_AmortizationPeriodyears": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "AmortizationPeriodyears",
        "terseLabel": "Amortization period\t(years)"
       }
      }
     },
     "localname": "AmortizationPeriodyears",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "durationItemType"
    },
    "simecb_AmountOfPenaltyPaid": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of penalty paid.",
        "label": "AmountOfPenaltyPaid",
        "terseLabel": "Civil penalty"
       }
      }
     },
     "localname": "AmountOfPenaltyPaid",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of tax payments and expenses increase (decrease) during the year.",
        "label": "AmountOfTaxPaymentsAndExpensesIncreaseDecrease",
        "terseLabel": "Amount of income tax",
        "verboseLabel": "Current and non-current portions of reserve amounted"
       }
      }
     },
     "localname": "AmountOfTaxPaymentsAndExpensesIncreaseDecrease",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails",
      "http://gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_AmountReceived": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount received during the year.",
        "label": "AmountReceived",
        "terseLabel": "Amount received"
       }
      }
     },
     "localname": "AmountReceived",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_AreaOfLandUsedForPlant": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Length of new plant for special steel.",
        "label": "AreaOfLandUsedForPlant",
        "terseLabel": "Square meters (in Square Meters)"
       }
      }
     },
     "localname": "AreaOfLandUsedForPlant",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "areaItemType"
    },
    "simecb_ArrendadoraNorteDeMatamorosSADeCVMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ArrendadoraNorteDeMatamorosSADeCVMember",
        "terseLabel": "Arrendadora Norte de Matamoros, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "ArrendadoraNorteDeMatamorosSADeCVMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_AttorneyGeneralTransactionDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Attorney general transaction description.",
        "label": "AttorneyGeneralTransactionDescription",
        "terseLabel": "Attorney general transaction description"
       }
      }
     },
     "localname": "AttorneyGeneralTransactionDescription",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_AttorneysFees": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Attorney's fees.",
        "label": "AttorneysFees",
        "terseLabel": "Attorney\u2019s fees"
       }
      }
     },
     "localname": "AttorneysFees",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_AveragePriceOfCokePerMetricTons": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Average price of coke per metric tons.",
        "label": "AveragePriceOfCokePerMetricTons",
        "terseLabel": "Average price of coke per metric tons (in Dollars)"
       }
      }
     },
     "localname": "AveragePriceOfCokePerMetricTons",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_BalanceAmount": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Balance amount.",
        "label": "BalanceAmount",
        "terseLabel": "Balance amount"
       }
      }
     },
     "localname": "BalanceAmount",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_BankLoansCreditLinesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "BankLoansCreditLinesAbstract",
        "terseLabel": "Bank loans credit lines:"
       }
      }
     },
     "localname": "BankLoansCreditLinesAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofadditionalbanklinesofcreditthatthecompanyhasatitsdisposaltoreduceliquidityriskTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_BarsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Bars [Member]",
        "label": "BarsMember",
        "terseLabel": "Bars [Member]"
       }
      }
     },
     "localname": "BarsMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofinformationonproductsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) [Line Items]"
       }
      }
     },
     "localname": "BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets [Line Items]"
       }
      }
     },
     "localname": "BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of estimated useful lives of assets [Table]"
       }
      }
     },
     "localname": "BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofestimatedusefullivesofassetsTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of relevant exchange rates used [Line Items]"
       }
      }
     },
     "localname": "BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofrelevantexchangeratesusedTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of relevant exchange rates used [Table]"
       }
      }
     },
     "localname": "BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofrelevantexchangeratesusedTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofrelevantexchangeratesusedTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of subsidiaries [Line Items]"
       }
      }
     },
     "localname": "BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) - Schedule of subsidiaries [Table]"
       }
      }
     },
     "localname": "BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsScheduleofsubsidiariesTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Preparation and Presentation of the Consolidated Financial Statements (Details) [Table]"
       }
      }
     },
     "localname": "BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetailsTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Benefit from utilization of tax loss carry-forward and others.",
        "label": "BenefitFromUtilizationOfTaxLossCarryforwardAndOthers",
        "terseLabel": "Benefit from utilization of tax loss carry-forwards and others"
       }
      }
     },
     "localname": "BenefitFromUtilizationOfTaxLossCarryforwardAndOthers",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofincometaxexpensebenefitTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_BrazilTaxBenefits": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "BrazilTaxBenefits",
        "negatedLabel": "Brazil tax benefits"
       }
      }
     },
     "localname": "BrazilTaxBenefits",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_BudgetExpense": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of budget expense.",
        "label": "BudgetExpense",
        "terseLabel": "Budget"
       }
      }
     },
     "localname": "BudgetExpense",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_CaLaminadoraVistaHermosaSadecvMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Ca. Laminadora Vista Hermosa, S.A. de C.V. [Member]",
        "label": "CaLaminadoraVistaHermosaSadecvMember",
        "terseLabel": "Ca. Laminadora Vista Hermosa, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "CaLaminadoraVistaHermosaSadecvMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_CaMexicanaDePerfilesYTubosSADeCVMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CaMexicanaDePerfilesYTubosSADeCVMember",
        "terseLabel": "C\u00eda. Mexicana de Perfiles y Tubos, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "CaMexicanaDePerfilesYTubosSADeCVMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_CancellationOfBalances": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cancellation of balances.",
        "label": "CancellationOfBalances",
        "terseLabel": "Cancellation of balances"
       }
      }
     },
     "localname": "CancellationOfBalances",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_CancellationsAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of cancellations.",
        "label": "CancellationsAmount",
        "terseLabel": "Cancellations"
       }
      }
     },
     "localname": "CancellationsAmount",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_CariacicaMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CariacicaMember",
        "terseLabel": "Cariacica [Member]"
       }
      }
     },
     "localname": "CariacicaMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ChangesInOperatingAssetsAndLiabilitiesAbstract",
        "terseLabel": "Changes in operating assets and liabilities:"
       }
      }
     },
     "localname": "ChangesInOperatingAssetsAndLiabilitiesAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_CiaTubosYPerfilesMonterreySadecvMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cia Tubos y Perfiles Monterrey, S.A. de C.V. [Member]",
        "label": "CiaTubosYPerfilesMonterreySadecvMember",
        "terseLabel": "Cia Tubos y Perfiles Monterrey, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "CiaTubosYPerfilesMonterreySadecvMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_ClassIISharesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Class II Shares [Member]",
        "label": "ClassIISharesMember",
        "terseLabel": "Class II Shares [Member]"
       }
      }
     },
     "localname": "ClassIISharesMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_ClassISharesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Class I Shares [Member]",
        "label": "ClassISharesMember",
        "terseLabel": "Class I Shares [Member]"
       }
      }
     },
     "localname": "ClassISharesMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_CokeAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of coke.",
        "label": "CokeAmount",
        "terseLabel": "Coke"
       }
      }
     },
     "localname": "CokeAmount",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_CokeInventory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Coke inventory.",
        "label": "CokeInventory",
        "terseLabel": "Coke inventory (in Tons)"
       }
      }
     },
     "localname": "CokeInventory",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"
     ],
     "xbrltype": "decimalItemType"
    },
    "simecb_CokeInventoryAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Coke inventory amount.",
        "label": "CokeInventoryAmount",
        "terseLabel": "Coke inventory"
       }
      }
     },
     "localname": "CokeInventoryAmount",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/InventoriesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_CokeInventoryValue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Coke inventory, value.",
        "label": "CokeInventoryValue",
        "terseLabel": "Coke inventory, value (in Pesos)"
       }
      }
     },
     "localname": "CokeInventoryValue",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_ColdDrawnBarsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cold drawn bars [Member]",
        "label": "ColdDrawnBarsMember",
        "terseLabel": "Cold drawn bars [Member]"
       }
      }
     },
     "localname": "ColdDrawnBarsMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofinformationonproductsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_ComercializadoraSIGOSASadecvMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Comercializadora SIGOSA, S.A. de C.V.[Member]",
        "label": "ComercializadoraSIGOSASadecvMember",
        "terseLabel": "Comercializadora SIGOSA, S.A. de C.V.[Member]"
       }
      }
     },
     "localname": "ComercializadoraSIGOSASadecvMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_CommitingToPay": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of commiting to pay.",
        "label": "CommitingToPay",
        "terseLabel": "Commiting to pay"
       }
      }
     },
     "localname": "CommitingToPay",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_CommitmentsDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Commitments (Details) [Line Items]"
       }
      }
     },
     "localname": "CommitmentsDetailsLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_CommitmentsDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Commitments (Details) [Table]"
       }
      }
     },
     "localname": "CommitmentsDetailsTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_CompaiaLaminadoraVistaHermosaSADeCVMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CompaiaLaminadoraVistaHermosaSADeCVMember",
        "terseLabel": "Compa\u00f1ia Laminadora Vista Hermosa, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "CompaiaLaminadoraVistaHermosaSADeCVMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_CompaiaManufactureraDeTubosSADeCVMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CompaiaManufactureraDeTubosSADeCVMember",
        "terseLabel": "Compa\u00f1ia Manufacturera de Tubos, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "CompaiaManufactureraDeTubosSADeCVMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Companhia Siderurgica do Espirito Santo S.A. [Member]",
        "label": "CompanhiaSiderurgicaDoEspiritoSantoSAMember",
        "terseLabel": "Companhia Siderurgica do Espirito Santo S.A. [Member]"
       }
      }
     },
     "localname": "CompanhiaSiderurgicaDoEspiritoSantoSAMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_CompanhiaSiderurgicaDoEspirituSantoSAMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CompanhiaSiderurgicaDoEspirituSantoSAMember",
        "terseLabel": "Companhia Siderurgica do Espiritu Santo S.A.[Member]"
       }
      }
     },
     "localname": "CompanhiaSiderurgicaDoEspirituSantoSAMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_ComprehensiveIncomeLossAttributableToAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ComprehensiveIncomeLossAttributableToAbstract",
        "terseLabel": "Comprehensive income (loss) attributable to:"
       }
      }
     },
     "localname": "ComprehensiveIncomeLossAttributableToAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_ComprehensiveIncomelossForTheYear": {
     "auth_ref": [],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "ComprehensiveIncomelossForTheYear",
        "totalLabel": "Comprehensive income (loss) for the year"
       }
      }
     },
     "localname": "ComprehensiveIncomelossForTheYear",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_ComprehensiveLossForTheYearAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ComprehensiveLossForTheYearAbstract",
        "terseLabel": "Comprehensive (loss) for the year:"
       }
      }
     },
     "localname": "ComprehensiveLossForTheYearAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_ConcentrationOfCreditRiskPercentage": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The percentage of the concentration of credit risk percentage.",
        "label": "ConcentrationOfCreditRiskPercentage",
        "terseLabel": "Concentration of credit risk percentage"
       }
      }
     },
     "localname": "ConcentrationOfCreditRiskPercentage",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/FinancialInstrumentsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "simecb_ConsolidatedStatementsOfChangesInStockholdersEquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Consolidated Statements of Changes in Stockholders' Equity [Abstract]"
       }
      }
     },
     "localname": "ConsolidatedStatementsOfChangesInStockholdersEquityAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ConsolidatedStatementsOfComprehensiveIncomeLossAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Consolidated Statements of Comprehensive Income (Loss) [Abstract]"
       }
      }
     },
     "localname": "ConsolidatedStatementsOfComprehensiveIncomeLossAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ContingenciesAndCommitments": {
     "auth_ref": [],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "ifrs-full_EquityAndLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of contingencies and commitments.",
        "label": "ContingenciesAndCommitments",
        "terseLabel": "Contingencies and Commitments"
       }
      }
     },
     "localname": "ContingenciesAndCommitments",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_ContingenciesDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contingencies (Details) [Line Items]"
       }
      }
     },
     "localname": "ContingenciesDetailsLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_ContingenciesDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contingencies (Details) [Table]"
       }
      }
     },
     "localname": "ContingenciesDetailsTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_ContingenciesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contingencies Disclosure [Abstract]"
       }
      }
     },
     "localname": "ContingenciesLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/Contingencies"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_ContingenciesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contingencies [Table]"
       }
      }
     },
     "localname": "ContingenciesTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/Contingencies"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_ContractTerm": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Contract term.",
        "label": "ContractTerm",
        "terseLabel": "Contract term"
       }
      }
     },
     "localname": "ContractTerm",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "simecb_ContributionVestedPercentage": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Contribution vested Percentage.",
        "label": "ContributionVestedPercentage",
        "terseLabel": "Contribution vested percentage"
       }
      }
     },
     "localname": "ContributionVestedPercentage",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "simecb_ControllingInterest1": {
     "auth_ref": [],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "simecb_ComprehensiveIncomelossForTheYear",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "ControllingInterest1",
        "terseLabel": "Controlling interest"
       }
      }
     },
     "localname": "ControllingInterest1",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_CorrectiveActionConsentAgreementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CorrectiveActionConsentAgreementMember",
        "terseLabel": "Corrective Action Consent Agreement [Member]"
       }
      }
     },
     "localname": "CorrectiveActionConsentAgreementMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_CostOfSalesAdministrativeExpenses": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cost of sales administrative expenses.",
        "label": "CostOfSalesAdministrativeExpenses",
        "terseLabel": "Cost of sales"
       }
      }
     },
     "localname": "CostOfSalesAdministrativeExpenses",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_CostOfSalesAdministrativeExpensesinDollars": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "CostOfSalesAdministrativeExpensesinDollars",
        "terseLabel": "Cost of sales administrative expenses"
       }
      }
     },
     "localname": "CostOfSalesAdministrativeExpensesinDollars",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_CostOfSalesAndExpenses": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cost of sales and expenses.",
        "label": "CostOfSalesAndExpenses",
        "terseLabel": "Cost of sales and expenses"
       }
      }
     },
     "localname": "CostOfSalesAndExpenses",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_CostPrice": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "CostPrice",
        "terseLabel": "Cost amount"
       }
      }
     },
     "localname": "CostPrice",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [Line Items]"
       }
      }
     },
     "localname": "CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cost of Sales and Expenses by their Nature (Details) - Schedule of cost of sales and administration expenses [Table]"
       }
      }
     },
     "localname": "CostofSalesandExpensesbytheirNatureDetailsScheduleofcostofsalesandadministrationexpensesTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_CumulativeTranslationEffectsInForeignSubsidiaries": {
     "auth_ref": [],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 5.0,
       "parentTag": "ifrs-full_EquityAttributableToOwnersOfParent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cumulative translation effects in foreign subsidiaries.",
        "label": "CumulativeTranslationEffectsInForeignSubsidiaries",
        "terseLabel": "Cumulative effect by translation of foreign subsidiaries"
       }
      }
     },
     "localname": "CumulativeTranslationEffectsInForeignSubsidiaries",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cumulative translation effects in foreign subsidiaries [Member]",
        "label": "CumulativeTranslationEffectsInForeignSubsidiariesMember",
        "terseLabel": "Cumulative translation effects in foreign subsidiaries"
       }
      }
     },
     "localname": "CumulativeTranslationEffectsInForeignSubsidiariesMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_CurrentIncomeTaxPayable": {
     "auth_ref": [],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 6.0,
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "CurrentIncomeTaxPayable",
        "terseLabel": "Income tax"
       }
      }
     },
     "localname": "CurrentIncomeTaxPayable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_CustomersListMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CustomersListMember",
        "terseLabel": "Customers list [Member]"
       }
      }
     },
     "localname": "CustomersListMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_CustomersListOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CustomersListOneMember",
        "terseLabel": "Customers list One [Member]"
       }
      }
     },
     "localname": "CustomersListOneMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_DecreaseIncreaseInOtherNoncurrentAssets": {
     "auth_ref": [],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 4.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Decrease (increase) in other non-current assets.",
        "label": "DecreaseIncreaseInOtherNoncurrentAssets",
        "negatedLabel": "Decrease (increase) in other non-current assets"
       }
      }
     },
     "localname": "DecreaseIncreaseInOtherNoncurrentAssets",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_DeferredContributionPlanPercentage": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Deferred contribution plan percentage.",
        "label": "DeferredContributionPlanPercentage",
        "terseLabel": "Deferred contribution plan percentage"
       }
      }
     },
     "localname": "DeferredContributionPlanPercentage",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "simecb_DeferredTaxAssetGross": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Deferred tax assets gross.",
        "label": "DeferredTaxAssetGross",
        "terseLabel": "Deferred tax assets, gross"
       }
      }
     },
     "localname": "DeferredTaxAssetGross",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_DeferredTaxLiabilityGross": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "DeferredTaxLiabilityGross",
        "terseLabel": "Deferred tax liabilities, gross"
       }
      }
     },
     "localname": "DeferredTaxLiabilityGross",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_DefinedBenefitObligationAtPresentValues": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "DefinedBenefitObligationAtPresentValues",
        "periodEndLabel": "DBO present value at December 31st",
        "periodStartLabel": "DBO present value at January 1st"
       }
      }
     },
     "localname": "DefinedBenefitObligationAtPresentValues",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_DefinedBenefitsCosts": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Net cost of benefits during the year.",
        "label": "DefinedBenefitsCosts",
        "terseLabel": "Paid benefits"
       }
      }
     },
     "localname": "DefinedBenefitsCosts",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_DefinedBenefitsObligationsDBO": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "DefinedBenefitsObligationsDBO",
        "terseLabel": "Defined benefits obligations (DBO)"
       }
      }
     },
     "localname": "DefinedBenefitsObligationsDBO",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_DepreciationAndAmortizationMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "DepreciationAndAmortizationMember",
        "terseLabel": "Depreciation and amortization [Member]"
       }
      }
     },
     "localname": "DepreciationAndAmortizationMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_DepreciationExpense1": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.",
        "label": "DepreciationExpense1",
        "terseLabel": "Depreciation expense"
       }
      }
     },
     "localname": "DepreciationExpense1",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The description of the entity's accounting policy for allowances for doubtful accounts.",
        "label": "DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory",
        "terseLabel": "Allowances for doubtful accounts"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The description of the entity's accounting policy for Conversion of foreign subsidiaries' financial statements.",
        "label": "DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory",
        "terseLabel": "Conversion of foreign subsidiaries financial statements"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock",
        "terseLabel": "Environmental liabilities"
       }
      }
     },
     "localname": "DescriptionOfEnvironmentalLiabilitiesPolicyTextBlock",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for application of new and modified standards and interpretations and standards not yet in force.",
        "label": "DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory",
        "terseLabel": "Application of new and amended standards and interpretations and standards not in force yet"
       }
      }
     },
     "localname": "DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ApplicationofNewandAmendedStandardsandInterpretationsandStandardsNotInForceYet"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Application of New and Amended Standards and Interpretations and Standards Not In Force Yet [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatoryAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of basis of preparation of financial statements [text block] [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfBasisOfPreparationOfFinancialStatementsTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfBorrowingsTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of borrowings [text block] [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfBorrowingsTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfCashAndCashEquivalentsTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash and cash equivalents and other investments [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfCashAndCashEquivalentsTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfCommitmentsTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of commitments [text block] [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfCommitmentsTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfContingentLiabilitiesTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of contingent liabilities [text block] [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfContingentLiabilitiesTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfControllingAndNoncontrollingInterestExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The disclosure of controlling and non-controlling interest explanatory.",
        "label": "DisclosureOfControllingAndNoncontrollingInterestExplanatory",
        "terseLabel": "Schedule of controlling and non-controlling interest"
       }
      }
     },
     "localname": "DisclosureOfControllingAndNoncontrollingInterestExplanatory",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/NonControllingInterestTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for Critical accounting judgments and key sources of estimation.",
        "label": "DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory",
        "terseLabel": "Critical accounting judgments and key sources of estimates"
       }
      }
     },
     "localname": "DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CriticalAccountingJudgmentsandKeySourcesofEstimates"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure Of Critical Accounting Judgments And Key Sources Of Estimation Explanatory [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatoryAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial instruments [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfDerivativeFinancialInstrumentsTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The disclosure of detailed information about allowance for doubtful Accounts.",
        "label": "DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory",
        "terseLabel": "Schedule of allowance for doubtful accounts"
       }
      }
     },
     "localname": "DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/TradeReceivablesNetTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The disclosure of detailed information about balance of intangible assets.",
        "label": "DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory",
        "terseLabel": "Schedule of Balances"
       }
      }
     },
     "localname": "DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The disclosure of detailed information about Cash and cash equivalents.",
        "label": "DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory",
        "terseLabel": "Schedule of Cash and cash equivalents"
       }
      }
     },
     "localname": "DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CashandCashEquivalentsandOtherInvestmentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The disclosure of detailed information about estimated useful lives of assets.",
        "label": "DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory",
        "terseLabel": "Schedule of estimated useful lives of assets"
       }
      }
     },
     "localname": "DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The disclosure of detailed information about net book value of property, plant and equipment.",
        "label": "DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory",
        "terseLabel": "Schedule of net book value of property, plant and equipment"
       }
      }
     },
     "localname": "DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/PropertyPlantandEquipmentTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The disclosure of detailed information about recoverable taxes.",
        "label": "DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory",
        "terseLabel": "Schedule of recoverable taxes"
       }
      }
     },
     "localname": "DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/RecoverableTaxesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The disclosure of detailed information about short-term and long-term Inventories.",
        "label": "DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory",
        "terseLabel": "Schedule of current inventory and non-current inventory"
       }
      }
     },
     "localname": "DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/InventoriesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock",
        "terseLabel": "Schedule of accounts payable trade and other accrued liabilities"
       }
      }
     },
     "localname": "DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatoryTableTextBlock",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/AccountsPayableTradeandOtherAccruedLiabilitiesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DisclosureOfEmployeeBenefitsTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of employee benefits [text block] [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfEmployeeBenefitsTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfEventsAfterReportingPeriodTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of events after reporting period [text block] [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfEventsAfterReportingPeriodTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfIncomeTaxTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of income tax [text block] [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfIncomeTaxTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfIntangibleAssetsTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of intangible assets [text block] [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfIntangibleAssetsTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfInventoriesTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of inventories [text block] [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfInventoriesTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of investments accounted for using equity method [text block] [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfInvestmentsAccountedForUsingEquityMethodTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfNatureOfBusinessExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for nature of business.",
        "label": "DisclosureOfNatureOfBusinessExplanatory",
        "terseLabel": "Nature of business"
       }
      }
     },
     "localname": "DisclosureOfNatureOfBusinessExplanatory",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/NatureofBusiness"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DisclosureOfNatureOfBusinessExplanatoryAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure Of Nature Of Business Explanatory [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfNatureOfBusinessExplanatoryAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of non-adjusting events after reporting period [text block] [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfNonAdjustingEventsAfterReportingPeriodTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfNonControllingInterestsTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of non-controlling interests [text block] [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfNonControllingInterestsTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of other operating income (expense) [text block] [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfOtherOperatingIncomeExpenseTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of property, plant and equipment [text block] [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfPropertyPlantAndEquipmentTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfRecoverableTaxesExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for recoverable taxes.",
        "label": "DisclosureOfRecoverableTaxesExplanatory",
        "terseLabel": "Recoverable taxes"
       }
      }
     },
     "localname": "DisclosureOfRecoverableTaxesExplanatory",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/RecoverableTaxes"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DisclosureOfRecoverableTaxesExplanatoryAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Recoverable Taxes [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfRecoverableTaxesExplanatoryAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfRelatedPartyTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of related party [text block] [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfRelatedPartyTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cost of sales and expenses [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfResearchAndDevelopmentExpenseTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfSeparateFinancialStatementsTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of separate financial statements [text block] [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfSeparateFinancialStatementsTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfTradeAndOtherPayablesTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounts payable trade and other accrued liabilities [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfTradeAndOtherPayablesTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclosureOfTradeAndOtherReceivablesTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trade receivables \u2013 Net [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfTradeAndOtherReceivablesTextBlockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock",
        "terseLabel": "Schedule of book value of the monetary assets and monetary liabilities denominated in foreign currency"
       }
      }
     },
     "localname": "DisclousreOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyTextBlock",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/FinancialInstrumentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_DispositionOfAStackEstimatedTons": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "DispositionOfAStackEstimatedTons",
        "terseLabel": "Disposition of stack estimated tons (in Tons)"
       }
      }
     },
     "localname": "DispositionOfAStackEstimatedTons",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails"
     ],
     "xbrltype": "integerItemType"
    },
    "simecb_DividendPaid": {
     "auth_ref": [],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 1.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "DividendPaid",
        "terseLabel": "Dividends paid"
       }
      }
     },
     "localname": "DividendPaid",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_DocumentAndEntityInformationAbstract": {
     "auth_ref": [],
     "localname": "DocumentAndEntityInformationAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_DrawnBalances": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Drawn balances.",
        "label": "DrawnBalances",
        "terseLabel": "Drawn balances"
       }
      }
     },
     "localname": "DrawnBalances",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofadditionalbanklinesofcreditthatthecompanyhasatitsdisposaltoreduceliquidityriskTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_EffectOfRestatementAmount": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Effect of restatement, Amount.",
        "label": "EffectOfRestatementAmount",
        "terseLabel": "Effect of restatement amount"
       }
      }
     },
     "localname": "EffectOfRestatementAmount",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcommonstockTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of electric arc furnace and auxiliar facilities expenses during the period.",
        "label": "ElectricArcFurnaceAndAuxiliarFacilitiesExpenses",
        "terseLabel": "Electric arc furnace and auxiliar facilities expenses"
       }
      }
     },
     "localname": "ElectricArcFurnaceAndAuxiliarFacilitiesExpenses",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_ElectricalEnergyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ElectricalEnergyMember",
        "terseLabel": "Electrical energy [Member]"
       }
      }
     },
     "localname": "ElectricalEnergyMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_ElectrodesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ElectrodesMember",
        "terseLabel": "Electrodes [Member]"
       }
      }
     },
     "localname": "ElectrodesMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_EliminationsBetweenSegmentsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "EliminationsBetweenSegmentsMember",
        "terseLabel": "Eliminations between segments [Member]"
       }
      }
     },
     "localname": "EliminationsBetweenSegmentsMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_EmployeeBenefitsDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee Benefits (Details) [Line Items]"
       }
      }
     },
     "localname": "EmployeeBenefitsDetailsLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee Benefits (Details) - Schedule of employee benefits liability [Line Items]"
       }
      }
     },
     "localname": "EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee Benefits (Details) - Schedule of employee benefits liability [Table]"
       }
      }
     },
     "localname": "EmployeeBenefitsDetailsScheduleofemployeebenefitsliabilityTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee Benefits (Details) - Schedule of net cost for the period booked in profit and loss [Line Items]"
       }
      }
     },
     "localname": "EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee Benefits (Details) - Schedule of net cost for the period booked in profit and loss [Table]"
       }
      }
     },
     "localname": "EmployeeBenefitsDetailsScheduleofnetcostfortheperiodbookedinprofitandlossTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_EmployeeBenefitsDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee Benefits (Details) [Table]"
       }
      }
     },
     "localname": "EmployeeBenefitsDetailsTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_EmployeeBenefitsLiabilityMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "EmployeeBenefitsLiabilityMember",
        "terseLabel": "Employee benefits liability [Member]"
       }
      }
     },
     "localname": "EmployeeBenefitsLiabilityMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_EmployeeProfitSharingAmount": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Employee profit sharing amount.",
        "label": "EmployeeProfitSharingAmount",
        "terseLabel": "Employee profit sharing amount (in Pesos)"
       }
      }
     },
     "localname": "EmployeeProfitSharingAmount",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_EnvironmentalLiabilities": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "EnvironmentalLiabilities",
        "terseLabel": "Environmental liabilities"
       }
      }
     },
     "localname": "EnvironmentalLiabilities",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_EquipmentToWorkProperlyExpenses": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Equipment to work properly expenses.",
        "label": "EquipmentToWorkProperlyExpenses",
        "terseLabel": "Equipment to work properly expenses"
       }
      }
     },
     "localname": "EquipmentToWorkProperlyExpenses",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_EspritoSantoMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "EspritoSantoMember",
        "terseLabel": "Esp\u00edrito Santo [Member]"
       }
      }
     },
     "localname": "EspritoSantoMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_ExpectedBenefitTaxExpense": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of expected benefit, expense.",
        "label": "ExpectedBenefitTaxExpense",
        "terseLabel": "Expected benefit, expense"
       }
      }
     },
     "localname": "ExpectedBenefitTaxExpense",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofincometaxexpensebenefitTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_FerroalloysMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "FerroalloysMember",
        "terseLabel": "Ferroalloys [Member]"
       }
      }
     },
     "localname": "FerroalloysMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_FerrovisaSADeCVMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "FerrovisaSADeCVMember",
        "terseLabel": "Ferrovisa, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "FerrovisaSADeCVMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_FerrovisaSAinDollarsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "FerrovisaSAinDollarsMember",
        "terseLabel": "Ferrovisa, S.A. (in Dollars) [Member]"
       }
      }
     },
     "localname": "FerrovisaSAinDollarsMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_FinaIProfitandLossEmployeeBenefits": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of Final PNL.",
        "label": "FinaIProfitandLossEmployeeBenefits",
        "terseLabel": "Final PNL"
       }
      }
     },
     "localname": "FinaIProfitandLossEmployeeBenefits",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Information by Segments (Details) - Schedule of financial information by segments [Line Items]"
       }
      }
     },
     "localname": "FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Information by Segments (Details) - Schedule of financial information by segments [Table]"
       }
      }
     },
     "localname": "FinancialInformationbySegmentsDetailsScheduleoffinancialinformationbysegmentsTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Information by Segments (Details) - Schedule of information about geographical areas [Line Items]"
       }
      }
     },
     "localname": "FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Information by Segments (Details) - Schedule of information about geographical areas [Table]"
       }
      }
     },
     "localname": "FinancialInformationbySegmentsDetailsScheduleofinformationaboutgeographicalareasTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Information by Segments (Details) - Schedule of information on products [Line Items]"
       }
      }
     },
     "localname": "FinancialInformationbySegmentsDetailsScheduleofinformationonproductsLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofinformationonproductsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Information by Segments (Details) - Schedule of information on products [Table]"
       }
      }
     },
     "localname": "FinancialInformationbySegmentsDetailsScheduleofinformationonproductsTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofinformationonproductsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_FinishedGoodsNonCurrent": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Finished goods.",
        "label": "FinishedGoodsNonCurrent",
        "terseLabel": "Finished goods"
       }
      }
     },
     "localname": "FinishedGoodsNonCurrent",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_FixedAmountsPerHourForEachCoveredEmployees": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fixed amount per hour for each covered employees.",
        "label": "FixedAmountsPerHourForEachCoveredEmployees",
        "terseLabel": "Fixed amount per hour for each covered employees (in Dollars per share)"
       }
      }
     },
     "localname": "FixedAmountsPerHourForEachCoveredEmployees",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "simecb_FixedCapitalAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fixed capital, Amount.",
        "label": "FixedCapitalAmount",
        "terseLabel": "Fixed capital amount"
       }
      }
     },
     "localname": "FixedCapitalAmount",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcommonstockTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_FixedCapitalShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The number of fixed capital, shares.",
        "label": "FixedCapitalShares",
        "terseLabel": "Fixed capital shares (in Shares)",
        "verboseLabel": "Fixed capital, Shares (in Shares)"
       }
      }
     },
     "localname": "FixedCapitalShares",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcommonstockTable",
      "http://gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "simecb_FlatRebarMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Flat rebar [Member]",
        "label": "FlatRebarMember",
        "terseLabel": "Flat rebar [Member]"
       }
      }
     },
     "localname": "FlatRebarMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofinformationonproductsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_FourZeroOneKPlansMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "FourZeroOneKPlansMember",
        "terseLabel": "401(k) Plans [Member]"
       }
      }
     },
     "localname": "FourZeroOneKPlansMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_FurnitureMixturesComputerMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Furniture, mixtures and computer Equipment [Member]",
        "label": "FurnitureMixturesComputerMember",
        "terseLabel": "Furniture, chattels and computer equipment [Member]",
        "verboseLabel": "Furniture, mixtures and computer equipment [Member]"
       }
      }
     },
     "localname": "FurnitureMixturesComputerMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable",
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable",
      "http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable",
      "http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_GasAndFuelsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "GasAndFuelsMember",
        "terseLabel": "Gas and fuels [Member]"
       }
      }
     },
     "localname": "GasAndFuelsMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_GrossNoncurrentInventories": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Long-term inventories, gross.",
        "label": "GrossNoncurrentInventories",
        "terseLabel": "Long-term inventories, gross"
       }
      }
     },
     "localname": "GrossNoncurrentInventories",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_GrupoSanMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Grupo San [Member]",
        "label": "GrupoSanMember",
        "terseLabel": "Grupo San [Member]"
       }
      }
     },
     "localname": "GrupoSanMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_GrupoSimecSABDeCVMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "GrupoSimecSABDeCVMember",
        "terseLabel": "Grupo Simec, S.A.B. de C.V. [Member]"
       }
      }
     },
     "localname": "GrupoSimecSABDeCVMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/NonControllingInterestDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_HoldingCompanyAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "HoldingCompanyAbstract",
        "terseLabel": "Holding company"
       }
      }
     },
     "localname": "HoldingCompanyAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftransactionswithrelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_HoldingProtelSadecvMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Holding Protel, S.A. de C.V. [Member]",
        "label": "HoldingProtelSadecvMember",
        "terseLabel": "Holding Protel, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "HoldingProtelSadecvMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_HotRolledBarsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Hot rolled bars [Member]",
        "label": "HotRolledBarsMember",
        "terseLabel": "Hot rolled bars [Member]"
       }
      }
     },
     "localname": "HotRolledBarsMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofinformationonproductsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "ICH (Holding Company) share in SimRep Corporation and Subsidiaries [Member]",
        "label": "ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember",
        "terseLabel": "ICH (Holding Company) share in SimRep Corporation and Subsidiaries [Member]"
       }
      }
     },
     "localname": "ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_IncomeTax": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Income Tax.",
        "label": "IncomeTax",
        "terseLabel": "Income Tax"
       }
      }
     },
     "localname": "IncomeTax",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofrecoverabletaxesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_IncomeTaxAmount": {
     "auth_ref": [],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 6.0,
       "parentTag": "ifrs-full_AdjustmentsForReconcileProfitLoss",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "IncomeTaxAmount",
        "terseLabel": "Income tax"
       }
      }
     },
     "localname": "IncomeTaxAmount",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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)]",
        "label": "IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses",
        "terseLabel": "Income tax expense"
       }
      }
     },
     "localname": "IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofincometaxexpensebenefitTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_IncomeTaxesDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Taxes (Details) [Line Items]"
       }
      }
     },
     "localname": "IncomeTaxesDetailsLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Taxes (Details) - Schedule of deferred income tax liability [Line Items]"
       }
      }
     },
     "localname": "IncomeTaxesDetailsScheduleofdeferredincometaxliabilityLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Taxes (Details) - Schedule of deferred income tax liability [Table]"
       }
      }
     },
     "localname": "IncomeTaxesDetailsScheduleofdeferredincometaxliabilityTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Taxes (Details) - Schedule of income tax charged (credited) [Line Items]"
       }
      }
     },
     "localname": "IncomeTaxesDetailsScheduleofincometaxchargedcreditedLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofincometaxchargedcreditedTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Taxes (Details) - Schedule of income tax charged (credited) [Table]"
       }
      }
     },
     "localname": "IncomeTaxesDetailsScheduleofincometaxchargedcreditedTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofincometaxchargedcreditedTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Taxes (Details) - Schedule of tax losses pending of amortize [Line Items]"
       }
      }
     },
     "localname": "IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Taxes (Details) - Schedule of tax losses pending of amortize [Table]"
       }
      }
     },
     "localname": "IncomeTaxesDetailsScheduleoftaxlossespendingofamortizeTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_IncomeTaxesDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Taxes (Details) [Table]"
       }
      }
     },
     "localname": "IncomeTaxesDetailsTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_IncreaseDecreaseInInflationEffectsNet": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of inflation effects, net",
        "label": "IncreaseDecreaseInInflationEffectsNet",
        "terseLabel": "Inflation effect, net"
       }
      }
     },
     "localname": "IncreaseDecreaseInInflationEffectsNet",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofincometaxexpensebenefitTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) in allowance account for credit losses of financial assets resulting from cancellation.",
        "label": "IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets",
        "terseLabel": "Cancellation"
       }
      }
     },
     "localname": "IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofallowancefordoubtfulaccountsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_IndustriasCHSABDeCVMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "IndustriasCHSABDeCVMember",
        "terseLabel": "Industrias CH, S.A.B. de C.V. [Member]"
       }
      }
     },
     "localname": "IndustriasCHSABDeCVMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_IndustriasCHSABDeCVinDollarsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "IndustriasCHSABDeCVinDollarsMember",
        "terseLabel": "Industrias CH, S.A.B de C.V. (in Dollars) [Member]"
       }
      }
     },
     "localname": "IndustriasCHSABDeCVinDollarsMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_IndustriasChSabdecvMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Industrias CH, S.A.B. de C.V. [Member]",
        "label": "IndustriasChSabdecvMember",
        "terseLabel": "IndustriasChSabdecvMember"
       }
      }
     },
     "localname": "IndustriasChSabdecvMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_IndustriasChSabdecvOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Industrias CH, S.A.B. de C.V. [Member]",
        "label": "IndustriasChSabdecvOneMember",
        "terseLabel": "Industrias CH, S.A.B. de C.V. [Member]"
       }
      }
     },
     "localname": "IndustriasChSabdecvOneMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable",
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_IndustriasChSabdecvTwoMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Industrias CH, S.A.B. de C.V. [Member]",
        "label": "IndustriasChSabdecvTwoMember",
        "terseLabel": "Industrias CH, S.A.B. de C.V.\t[Member]"
       }
      }
     },
     "localname": "IndustriasChSabdecvTwoMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_IndustriasProcarsaSADeCVMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "IndustriasProcarsaSADeCVMember",
        "terseLabel": "Industrias Procarsa, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "IndustriasProcarsaSADeCVMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_InitialProfitandLossEmployeeBenefits": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of Initial profit and loss employee benefits",
        "label": "InitialProfitandLossEmployeeBenefits",
        "terseLabel": "Initial PNL"
       }
      }
     },
     "localname": "InitialProfitandLossEmployeeBenefits",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_IntangibleAssetsFromGrupoSanMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "IntangibleAssetsFromGrupoSanMember",
        "terseLabel": "Intangible assets from Grupo San [Member]"
       }
      }
     },
     "localname": "IntangibleAssetsFromGrupoSanMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_IntangibleAssetsOtherThanGoodwillBalance": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "IntangibleAssetsOtherThanGoodwillBalance",
        "negatedPeriodStartLabel": "Balance",
        "periodEndLabel": "Balance"
       }
      }
     },
     "localname": "IntangibleAssetsOtherThanGoodwillBalance",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_IntangibleandOtherLongTermAssetsDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible and Other Long-Term Assets (Details) [Line Items]"
       }
      }
     },
     "localname": "IntangibleandOtherLongTermAssetsDetailsLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible and Other Long-Term Assets (Details) - Schedule of Balances [Line Items]"
       }
      }
     },
     "localname": "IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible and Other Long-Term Assets (Details) - Schedule of Balances [Table]"
       }
      }
     },
     "localname": "IntangibleandOtherLongTermAssetsDetailsScheduleofBalancesTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible and Other Long-Term Assets (Details) - Schedule of Reconciliation Between The Opening and Closing Balances [Line Items]"
       }
      }
     },
     "localname": "IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible and Other Long-Term Assets (Details) - Schedule of Reconciliation Between The Opening and Closing Balances [Table]"
       }
      }
     },
     "localname": "IntangibleandOtherLongTermAssetsDetailsScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_IntangibleandOtherLongTermAssetsDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible and Other Long-Term Assets (Details) [Table]"
       }
      }
     },
     "localname": "IntangibleandOtherLongTermAssetsDetailsTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_InterestExpense1": {
     "auth_ref": [],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0": {
       "order": 2.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "InterestExpense1",
        "terseLabel": "Interest expense"
       }
      }
     },
     "localname": "InterestExpense1",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow0"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_InterestExpenses": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Interest expenses.",
        "label": "InterestExpenses",
        "terseLabel": "Interest expense"
       }
      }
     },
     "localname": "InterestExpenses",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_InterestIncome": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of income arising from interest.",
        "label": "InterestIncome",
        "terseLabel": "Interest income"
       }
      }
     },
     "localname": "InterestIncome",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_InterestsExpense": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "InterestsExpense",
        "terseLabel": "Interest expense"
       }
      }
     },
     "localname": "InterestsExpense",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_InternationalCourtOfArbitrationMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "InternationalCourtOfArbitrationMember",
        "terseLabel": "International Court of Arbitration [Member]"
       }
      }
     },
     "localname": "InternationalCourtOfArbitrationMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_InvestingPublicSharesPercentage": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of investing public shares.",
        "label": "InvestingPublicSharesPercentage",
        "terseLabel": "Investing public shares, percentage"
       }
      }
     },
     "localname": "InvestingPublicSharesPercentage",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "simecb_ItaunaMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ItaunaMember",
        "terseLabel": "Itauna [Member]"
       }
      }
     },
     "localname": "ItaunaMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_JoistDelGolfoSADeCVMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "JoistDelGolfoSADeCVMember",
        "terseLabel": "Joist del Golfo, S.A. de C.V [Member]"
       }
      }
     },
     "localname": "JoistDelGolfoSADeCVMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_KobeTechContractMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Kobe Tech contract [Member]",
        "label": "KobeTechContractMember",
        "terseLabel": "Kobe Tech contract [Member]"
       }
      }
     },
     "localname": "KobeTechContractMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_LaborAgreementDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Labor agreement description.",
        "label": "LaborAgreementDescription",
        "terseLabel": "Labor agreement description"
       }
      }
     },
     "localname": "LaborAgreementDescription",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_LaborAndCapitalizedIndirectExpenses": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of labor and capitalized indirect expenses during the period.",
        "label": "LaborAndCapitalizedIndirectExpenses",
        "terseLabel": "Labor and capitalized indirect expenses"
       }
      }
     },
     "localname": "LaborAndCapitalizedIndirectExpenses",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_LaborMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "LaborMember",
        "terseLabel": "Labor [Member]"
       }
      }
     },
     "localname": "LaborMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_LandTreatments": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of land treatments in pacific steel, inc.",
        "label": "LandTreatments",
        "terseLabel": "Land treatments in Pacific Steel, Inc."
       }
      }
     },
     "localname": "LandTreatments",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_LightStructuralMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Light structural [Member]",
        "label": "LightStructuralMember",
        "terseLabel": "Light structural [Member]"
       }
      }
     },
     "localname": "LightStructuralMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofinformationonproductsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_LoansToRelatedPartiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "LoansToRelatedPartiesAbstract",
        "terseLabel": "Loans to related parties:"
       }
      }
     },
     "localname": "LoansToRelatedPartiesAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_LongTermAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "LongTermAbstract",
        "terseLabel": "Long-term"
       }
      }
     },
     "localname": "LongTermAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_LorainOhioFacilityMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Lorain Ohio facility [Member]",
        "label": "LorainOhioFacilityMember",
        "terseLabel": "Lorain Ohio Facility [Member]",
        "verboseLabel": "Lorain Ohio facility [Member]"
       }
      }
     },
     "localname": "LorainOhioFacilityMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_MaintenancesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "MaintenancesMember",
        "terseLabel": "Maintenance [Member]"
       }
      }
     },
     "localname": "MaintenancesMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_ManagementStaffAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ManagementStaffAbstract",
        "terseLabel": "Management staff"
       }
      }
     },
     "localname": "ManagementStaffAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftransactionswithrelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_MediumTermNotesOfSimecMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Medium-term notes of Simec [Member]",
        "label": "MediumTermNotesOfSimecMember",
        "terseLabel": "Medium-term notes of Simec [Member]"
       }
      }
     },
     "localname": "MediumTermNotesOfSimecMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ShortTermDebtDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_NRGCurtailmentSolutionsIncMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "NRGCurtailmentSolutionsIncMember",
        "terseLabel": "NRG Curtailment Solutions, Inc. [Member]"
       }
      }
     },
     "localname": "NRGCurtailmentSolutionsIncMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_NetCostForThePeriod": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of net cost for the period.",
        "label": "NetCostForThePeriod",
        "terseLabel": "Net Cost for the period"
       }
      }
     },
     "localname": "NetCostForThePeriod",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_NetCostMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "NetCostMember",
        "terseLabel": "Net cost [Member]"
       }
      }
     },
     "localname": "NetCostMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_NetCostsForThePeriod": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of net cost for the period.",
        "label": "NetCostsForThePeriod",
        "terseLabel": "Net cost for the period"
       }
      }
     },
     "localname": "NetCostsForThePeriod",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_NetIncomelossForTheYear": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "NetIncomelossForTheYear",
        "terseLabel": "Net income (loss) for the year"
       }
      }
     },
     "localname": "NetIncomelossForTheYear",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_NonControllingInterestDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-Controlling Interest (Details) [Line Items]"
       }
      }
     },
     "localname": "NonControllingInterestDetailsLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/NonControllingInterestDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_NonControllingInterestDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-Controlling Interest (Details) [Table]"
       }
      }
     },
     "localname": "NonControllingInterestDetailsTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/NonControllingInterestDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_NonCurrentLoansToRelatedParties": {
     "auth_ref": [],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "ifrs-full_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Non-current loans to related parties.",
        "label": "NonCurrentLoansToRelatedParties",
        "terseLabel": "Non-current loans to related parties"
       }
      }
     },
     "localname": "NonCurrentLoansToRelatedParties",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_NonadjustingEventMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Non-adjusting events after reporting period [Member]",
        "label": "NonadjustingEventMember",
        "terseLabel": "Non-adjusting events after reporting period [member]"
       }
      }
     },
     "localname": "NonadjustingEventMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofrelevantexchangeratesusedTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_NoncontrollingInterest1": {
     "auth_ref": [],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncomeAlt0": {
       "order": 2.0,
       "parentTag": "ifrs-full_ProfitLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "NoncontrollingInterest1",
        "terseLabel": "Non-controlling interest"
       }
      }
     },
     "localname": "NoncontrollingInterest1",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_NotificationOfAppraisalCost": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Notification of appraisal cost.",
        "label": "NotificationOfAppraisalCost",
        "terseLabel": "Notification of appraisal cost (in Pesos)"
       }
      }
     },
     "localname": "NotificationOfAppraisalCost",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_ObligatedAmountPaidDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Obligated amount paid.",
        "label": "ObligatedAmountPaidDescription",
        "terseLabel": "Obligated amount paid description"
       }
      }
     },
     "localname": "ObligatedAmountPaidDescription",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_OperadoraCompaaMexicanaDeTubosSADeCVMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OperadoraCompaaMexicanaDeTubosSADeCVMember",
        "terseLabel": "Operadora compa\u00f1\u00eda Mexicana de Tubos, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "OperadoraCompaaMexicanaDeTubosSADeCVMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OperadoraCompaiaMexicanaDeTubosSADeCVMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OperadoraCompaiaMexicanaDeTubosSADeCVMember",
        "terseLabel": "Operadora Compa\u00f1ia Mexicana de Tubos, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "OperadoraCompaiaMexicanaDeTubosSADeCVMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OperadoraConstrualcoSadecvMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Operadora Construalco, S.A. de C.V. [Member]",
        "label": "OperadoraConstrualcoSadecvMember",
        "terseLabel": "Operadora Construalco, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "OperadoraConstrualcoSadecvMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OperadoraIndustrialdeHerramientasSadecvMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Operadora Industrial de Herramientas, S.A. de C.V. [Member]",
        "label": "OperadoraIndustrialdeHerramientasSadecvMember",
        "terseLabel": "Operadora Industrial de Herramientas, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "OperadoraIndustrialdeHerramientasSadecvMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OperadoraPerfilesSigosaSadecvMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Operadora Perfiles Sigosa, S.A. de C.V. [Member]",
        "label": "OperadoraPerfilesSigosaSadecvMember",
        "terseLabel": "Operadora Perfiles Sigosa, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "OperadoraPerfilesSigosaSadecvMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OperadoraPytsaIndustrialSadecvMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Operadora Pytsa Industrial, S.A. de C.V. [Member]",
        "label": "OperadoraPytsaIndustrialSadecvMember",
        "terseLabel": "Operadora Pytsa Industrial, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "OperadoraPytsaIndustrialSadecvMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OperationMaterialsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OperationMaterialsMember",
        "terseLabel": "Operation materials\t[Member]"
       }
      }
     },
     "localname": "OperationMaterialsMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OriginDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OriginDate",
        "terseLabel": "Origin Date"
       }
      }
     },
     "localname": "OriginDate",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_OriginDateEightMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OriginDateEightMember",
        "terseLabel": "2020 [Member]"
       }
      }
     },
     "localname": "OriginDateEightMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OriginDateFiveMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OriginDateFiveMember",
        "terseLabel": "2017 [Member]"
       }
      }
     },
     "localname": "OriginDateFiveMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OriginDateFourMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OriginDateFourMember",
        "terseLabel": "2016 [Member]"
       }
      }
     },
     "localname": "OriginDateFourMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OriginDateNineMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OriginDateNineMember",
        "terseLabel": "2021 [Member]"
       }
      }
     },
     "localname": "OriginDateNineMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OriginDateOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OriginDateOneMember",
        "terseLabel": "2013 [Member]"
       }
      }
     },
     "localname": "OriginDateOneMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OriginDateSevenMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OriginDateSevenMember",
        "terseLabel": "2019 [Member]"
       }
      }
     },
     "localname": "OriginDateSevenMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OriginDateSixMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OriginDateSixMember",
        "terseLabel": "2018 [Member]"
       }
      }
     },
     "localname": "OriginDateSixMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OriginDateThreeMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OriginDateThreeMember",
        "terseLabel": "2015 [Member]"
       }
      }
     },
     "localname": "OriginDateThreeMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OriginDateTwoMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OriginDateTwoMember",
        "terseLabel": "2014 [Member]"
       }
      }
     },
     "localname": "OriginDateTwoMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OriginalValueMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OriginalValueMember",
        "terseLabel": "Original Value [Member]"
       }
      }
     },
     "localname": "OriginalValueMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofReconciliationBetweenTheOpeningandClosingBalancesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OriginalValueNet": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of original value net.",
        "label": "OriginalValueNet",
        "terseLabel": "Original Value net"
       }
      }
     },
     "localname": "OriginalValueNet",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_OtherAccruedLiabilities": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]",
        "label": "OtherAccruedLiabilities",
        "terseLabel": "Other accrued liabilities"
       }
      }
     },
     "localname": "OtherAccruedLiabilities",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofaccountspayabletradeandotheraccruedliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_OtherAssetsRecoverable": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Other assets recoverable.",
        "label": "OtherAssetsRecoverable",
        "terseLabel": "Other"
       }
      }
     },
     "localname": "OtherAssetsRecoverable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofrecoverabletaxesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_OtherEuropeAndAsiaMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Other (Europe and Asia) [Member]",
        "label": "OtherEuropeAndAsiaMember",
        "terseLabel": "Other (Europe and Asia) [Member]"
       }
      }
     },
     "localname": "OtherEuropeAndAsiaMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OtherExpensesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OtherExpensesMember",
        "terseLabel": "Other expenses [Member]"
       }
      }
     },
     "localname": "OtherExpensesMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OtherIncomeAndOtherExpensesNet": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total other (income) and other expenses, net.",
        "label": "OtherIncomeAndOtherExpensesNet",
        "terseLabel": "Other (income) and other expenses, net"
       }
      }
     },
     "localname": "OtherIncomeAndOtherExpensesNet",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_OtherIncomeNet": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The net amount of operating income that the entity does not separately disclose in the same statement or note.",
        "label": "OtherIncomeNet",
        "negatedLabel": "Other income"
       }
      }
     },
     "localname": "OtherIncomeNet",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_OtherIncomeexpensesNet": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.",
        "label": "OtherIncomeexpensesNet",
        "terseLabel": "Other income (expenses), net"
       }
      }
     },
     "localname": "OtherIncomeexpensesNet",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoffinancialinformationbysegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_OtherInterest": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "OtherInterest",
        "terseLabel": "Other interest (in Pesos)"
       }
      }
     },
     "localname": "OtherInterest",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_OtherPropertyPlantAndEquipments": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "OtherPropertyPlantAndEquipments",
        "periodEndLabel": "Balance at end of year",
        "periodStartLabel": "Balance at beginning of year"
       }
      }
     },
     "localname": "OtherPropertyPlantAndEquipments",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_OtherRelatedPartiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OtherRelatedPartiesAbstract",
        "terseLabel": "Other related parties"
       }
      }
     },
     "localname": "OtherRelatedPartiesAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftransactionswithrelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_OthersMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Others [Member]",
        "label": "OthersMember",
        "terseLabel": "Others [Member]"
       }
      }
     },
     "localname": "OthersMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable",
      "http://gsimec.com.mx/role/ScheduleofinformationonproductsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_OxygenMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OxygenMember",
        "terseLabel": "Oxygen [Member]"
       }
      }
     },
     "localname": "OxygenMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_PaidBenefits": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "PaidBenefits",
        "terseLabel": "Paid benefits"
       }
      }
     },
     "localname": "PaidBenefits",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_PaymentsOnSeveralChangesOfDates": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "PaymentsOnSeveralChangesOfDates",
        "terseLabel": "Payments on several changes of dates"
       }
      }
     },
     "localname": "PaymentsOnSeveralChangesOfDates",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_PercentageMatchingContributionForFirstFivePercentage": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage matching contribution for the first 5.0%.",
        "label": "PercentageMatchingContributionForFirstFivePercentage",
        "terseLabel": "Percentage of contribution"
       }
      }
     },
     "localname": "PercentageMatchingContributionForFirstFivePercentage",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "simecb_PercentageOfCollectiveBargainingAgreements": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of collective bargaining agreements.",
        "label": "PercentageOfCollectiveBargainingAgreements",
        "terseLabel": "Percentage of collective bargaining agreements"
       }
      }
     },
     "localname": "PercentageOfCollectiveBargainingAgreements",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "simecb_PercentageOfLegalReserve": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of legal reserve.",
        "label": "PercentageOfLegalReserve",
        "terseLabel": "Percentage of legal reserve"
       }
      }
     },
     "localname": "PercentageOfLegalReserve",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "simecb_PercentageOfNominalCapital": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of nominal capital.",
        "label": "PercentageOfNominalCapital",
        "terseLabel": "Percentage of nominal capital"
       }
      }
     },
     "localname": "PercentageOfNominalCapital",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage range of changes in fair value or cash flows of hedging instrument.",
        "label": "PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument",
        "terseLabel": "Percentage range of changes in fair value or cash flows of hedging instrument"
       }
      }
     },
     "localname": "PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "simecb_PercentageShareOfEmployersProfits": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage share of employers profits.",
        "label": "PercentageShareOfEmployersProfits",
        "terseLabel": "Percentage share of employers profits"
       }
      }
     },
     "localname": "PercentageShareOfEmployersProfits",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "simecb_PerfilesComecialesSigosaSadecvMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Perfiles Comeciales Sigosa, S.A. de C.V. [Member]",
        "label": "PerfilesComecialesSigosaSadecvMember",
        "terseLabel": "Perfiles Comeciales Sigosa, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "PerfilesComecialesSigosaSadecvMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_PerfilesComercialesSigosaSADeCVMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "PerfilesComercialesSigosaSADeCVMember",
        "terseLabel": "Perfiles Comerciales Sigosa, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "PerfilesComercialesSigosaSADeCVMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_PerfilesComercialesSigosaSADeCVinDollarsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "PerfilesComercialesSigosaSADeCVinDollarsMember",
        "terseLabel": "Perfiles Comerciales Sigosa, S.A. de C.V. (in Dollars) [Member]"
       }
      }
     },
     "localname": "PerfilesComercialesSigosaSADeCVinDollarsMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_PerfilesComercialesSigosaSadecvMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Perfiles Comerciales Sigosa, S.A. de C.V. [Member]",
        "label": "PerfilesComercialesSigosaSadecvMember",
        "terseLabel": "Perfiles Comerciales Sigosa, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "PerfilesComercialesSigosaSadecvMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_PlusNonVestedBenefitsObligation": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "PlusNonVestedBenefitsObligation",
        "terseLabel": "Plus, Non-Vested Benefits Obligation"
       }
      }
     },
     "localname": "PlusNonVestedBenefitsObligation",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_PreliminaryTariffRate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Preliminary tariff rate applied on products.",
        "label": "PreliminaryTariffRate",
        "terseLabel": "Preliminary rate"
       }
      }
     },
     "localname": "PreliminaryTariffRate",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/SubsequentEventsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "simecb_PrepaidExpensesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Prepaid expenses [Member]",
        "label": "PrepaidExpensesMember",
        "terseLabel": "Prepaid expenses [Member]"
       }
      }
     },
     "localname": "PrepaidExpensesMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofdeferredincometaxliabilityTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_PrincipalAmountOutstanding": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "PrincipalAmountOutstanding",
        "terseLabel": "Principal amount outstanding"
       }
      }
     },
     "localname": "PrincipalAmountOutstanding",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ShortTermDebtDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_ProductionCapacity": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Production capacity.",
        "label": "ProductionCapacity",
        "terseLabel": "Produce of metric tons"
       }
      }
     },
     "localname": "ProductionCapacity",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "decimalItemType"
    },
    "simecb_PropertyPlantAndEquipment1": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "PropertyPlantAndEquipment1",
        "terseLabel": "Net book value"
       }
      }
     },
     "localname": "PropertyPlantAndEquipment1",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_PropertyPlantandEquipmentDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment (Details) [Line Items]"
       }
      }
     },
     "localname": "PropertyPlantandEquipmentDetailsLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment (Details) - Schedule of accumulated depreciation of property, plant and equipment [Line Items]"
       }
      }
     },
     "localname": "PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment (Details) - Schedule of accumulated depreciation of property, plant and equipment [Table]"
       }
      }
     },
     "localname": "PropertyPlantandEquipmentDetailsScheduleofaccumulateddepreciationofpropertyplantandequipmentTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofaccumulateddepreciationofpropertyplantandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment (Details) - Schedule of cost of investment property, plant and equipment [Line Items]"
       }
      }
     },
     "localname": "PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment (Details) - Schedule of cost of investment property, plant and equipment [Table]"
       }
      }
     },
     "localname": "PropertyPlantandEquipmentDetailsScheduleofcostofinvestmentpropertyplantandequipmentTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofinvestmentpropertyplantandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment (Details) - Schedule of net book value of property, plant and equipment [Line Items]"
       }
      }
     },
     "localname": "PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment (Details) - Schedule of net book value of property, plant and equipment [Table]"
       }
      }
     },
     "localname": "PropertyPlantandEquipmentDetailsScheduleofnetbookvalueofpropertyplantandequipmentTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofnetbookvalueofpropertyplantandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_PropertyPlantandEquipmentDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment (Details) [Table]"
       }
      }
     },
     "localname": "PropertyPlantandEquipmentDetailsTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_PurchaseOfEnergy": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Purchase of energy.",
        "label": "PurchaseOfEnergy",
        "terseLabel": "Purchase of energy"
       }
      }
     },
     "localname": "PurchaseOfEnergy",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "integerItemType"
    },
    "simecb_PytsaIndustrialDeMexicoSADeCVMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "PytsaIndustrialDeMexicoSADeCVMember",
        "terseLabel": "Pytsa Industrial de Mexico. S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "PytsaIndustrialDeMexicoSADeCVMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_RawMaterialsAndConsumablesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "RawMaterialsAndConsumablesMember",
        "terseLabel": "Raw materials and consumables [Member]"
       }
      }
     },
     "localname": "RawMaterialsAndConsumablesMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_RebarMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Rebar [Member]",
        "label": "RebarMember",
        "terseLabel": "Rebar [Member]"
       }
      }
     },
     "localname": "RebarMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofinformationonproductsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_RecognizedIncome": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "RecognizedIncome",
        "terseLabel": "Recognized income"
       }
      }
     },
     "localname": "RecognizedIncome",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_RecoveryOfLosses": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Recovery of losses.",
        "label": "RecoveryOfLosses",
        "negatedLabel": "Recovery of losses"
       }
      }
     },
     "localname": "RecoveryOfLosses",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_RefractoriesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "RefractoriesMember",
        "terseLabel": "Refractories [Member]"
       }
      }
     },
     "localname": "RefractoriesMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcostofsalesandadministrationexpensesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_RepublicEmployeesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Republic employees [Member]",
        "label": "RepublicEmployeesMember",
        "terseLabel": "Republic employees [Member]"
       }
      }
     },
     "localname": "RepublicEmployeesMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_RepublicMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Republic [Member]",
        "label": "RepublicMember",
        "terseLabel": "Republic [Member]"
       }
      }
     },
     "localname": "RepublicMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails",
      "http://gsimec.com.mx/role/IncomeTaxesDetails",
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_RepublicTradeMarkMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Republic trade mark [Member]",
        "label": "RepublicTradeMarkMember",
        "terseLabel": "Republic trade mark [Member]"
       }
      }
     },
     "localname": "RepublicTradeMarkMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_RepurchaseOfOwnCapitalStockReserve": {
     "auth_ref": [],
     "calculation": {
      "http://gsimec.com.mx/role/ConsolidatedCashFlow": {
       "order": 4.0,
       "parentTag": "ifrs-full_EquityAttributableToOwnersOfParent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Repurchase of own capital stock reserve.",
        "label": "RepurchaseOfOwnCapitalStockReserve",
        "terseLabel": "Repurchase of own capital stock reserve"
       }
      }
     },
     "localname": "RepurchaseOfOwnCapitalStockReserve",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_RepurchaseOfOwnCapitalStockReserveMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "RepurchaseOfOwnCapitalStockReserveMember",
        "terseLabel": "Repurchase of own capital stock reserve"
       }
      }
     },
     "localname": "RepurchaseOfOwnCapitalStockReserveMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_RetirementBenefitsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "RetirementBenefitsMember",
        "terseLabel": "Retirement benefits\t[Member]"
       }
      }
     },
     "localname": "RetirementBenefitsMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable",
      "http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_RevenueProducts": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "RevenueProducts",
        "terseLabel": "Geographical areas"
       }
      }
     },
     "localname": "RevenueProducts",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_RolledSteelProductsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "RolledSteelProductsMember",
        "terseLabel": "Rolled Steel Products [Member]"
       }
      }
     },
     "localname": "RolledSteelProductsMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/CommitmentsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_RollersAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of rollers.",
        "label": "RollersAmount",
        "terseLabel": "Rollers"
       }
      }
     },
     "localname": "RollersAmount",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_SaleAndUseTaxAmount": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sale and use tax amount.",
        "label": "SaleAndUseTaxAmount",
        "terseLabel": "Sale and use tax amount (in Pesos)"
       }
      }
     },
     "localname": "SaleAndUseTaxAmount",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ContingenciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_SaleOfScrap": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sale of scrap.",
        "label": "SaleOfScrap",
        "negatedLabel": "Sale of scrap"
       }
      }
     },
     "localname": "SaleOfScrap",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_San42TrademarkMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "San42TrademarkMember",
        "terseLabel": "San 42 trademark [Member]",
        "verboseLabel": "Trademark San 42 [Member]"
       }
      }
     },
     "localname": "San42TrademarkMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/IntangibleandOtherLongTermAssetsDetails",
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of accounts payable trade and other accrued liabilities [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfAccountsPayableTradeAndOtherAccruedLiabilitiesAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of accumulated depreciation of property, plant and equipment [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfAccumulatedDepreciationOfPropertyPlantAndEquipmentAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of additional bank lines of credit that the company has at its disposal to reduce liquidity risk [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock",
        "terseLabel": "Schedule of additional bank lines of credit that the company has at its disposal to reduce liquidity risk"
       }
      }
     },
     "localname": "ScheduleOfAdditionalBankLinesOfCreditThatTheCompanyHasAtItsDisposalToReduceLiquidityRiskTableTextBlock",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/FinancialInstrumentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of age of net receivables that are past due [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfAgeOfNetReceivablesThatArePastDueAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfAgeOfReceivablesPastDueTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ScheduleOfAgeOfReceivablesPastDueTableTextBlock",
        "terseLabel": "Schedule of age of net receivables that are past due"
       }
      }
     },
     "localname": "ScheduleOfAgeOfReceivablesPastDueTableTextBlock",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/TradeReceivablesNetTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_ScheduleOfAllowanceForDoubtfulAccountsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of allowance for doubtful accounts [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfAllowanceForDoubtfulAccountsAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfBalancesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Balances [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfBalancesAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of balances receivable from and payable to related parties [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfBalancesReceivableFromAndPayableToRelatedPartiesAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of book value of the monetary assets and monetary liabilities denominated in foreign currency [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfBookValueOfTheMonetaryAssetsAndMonetaryLiabilitiesDenominatedInForeignCurrencyAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfCashAndCashEquivalentsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of cash and cash equivalents [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfCashAndCashEquivalentsAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfCommonStockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of common stock [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfCommonStockAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfControllingAndNonControllingInterestAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of controlling and non-controlling interest [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfControllingAndNonControllingInterestAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of cost of investment property, plant and equipment [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfCostOfInvestmentPropertyPlantAndEquipmentAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfCostOfSalesAndAdministrationExpensesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of cost of sales and administration expenses [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfCostOfSalesAndAdministrationExpensesAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of current inventory and non-current inventory [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfCurrentInventoryAndNonCurrentInventoryAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock",
        "terseLabel": "Schedule of DBO amount recorded in the balance sheet"
       }
      }
     },
     "localname": "ScheduleOfDBOAmountRecordedInTheBalanceSheettableTextBlock",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of DBO amount recorded in the balance sheet [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfDboAmountRecordedInTheBalanceSheetAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfDeferredIncomeTaxLiabilityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of deferred income tax liability [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfDeferredIncomeTaxLiabilityAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of detailed information about income tax charged credited explanatory.",
        "label": "ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock",
        "terseLabel": "Schedule of income tax charged (credited)"
       }
      }
     },
     "localname": "ScheduleOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatoryTableTextBlock",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of detailed information about income tax expense benefit explanatory.",
        "label": "ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock",
        "terseLabel": "Schedule of income tax expense (benefit)"
       }
      }
     },
     "localname": "ScheduleOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatoryTableTextBlock",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of detailed information about tax losses pending of amortize explanatory.",
        "label": "ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock",
        "terseLabel": "Schedule of tax losses pending of amortize"
       }
      }
     },
     "localname": "ScheduleOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatoryTableTextBlock",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_ScheduleOfEmployeeBenefitsLiabilityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of employee benefits liability [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfEmployeeBenefitsLiabilityAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfEstimatedUsefulLivesOfAssetsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of estimated useful lives of assets [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfEstimatedUsefulLivesOfAssetsAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfFinancialInformationBySegmentsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of financial information by segments [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfFinancialInformationBySegmentsAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfFinancialInformationBySegmentsTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ScheduleOfFinancialInformationBySegmentsTableTextBlock",
        "terseLabel": "Schedule of financial information by segments"
       }
      }
     },
     "localname": "ScheduleOfFinancialInformationBySegmentsTableTextBlock",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/FinancialInformationbySegmentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_ScheduleOfIncomeTaxChargedCreditedAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of income tax charged (credited) [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfIncomeTaxChargedCreditedAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfIncomeTaxExpenseBenefitAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of income tax expense (benefit) [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfIncomeTaxExpenseBenefitAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfInformationAboutGeographicalAreasAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of information about geographical areas [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfInformationAboutGeographicalAreasAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfInformationOnProductsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of information on products [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfInformationOnProductsAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of main actuarial hypothesis used in the actuarial computations [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfMainActuarialHypothesisUsedInTheActuarialComputationsAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of net book value of property, plant and equipment [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfNetBookValueOfPropertyPlantAndEquipmentAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of net cost for the period booked in profit and loss [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfNetCostForThePeriodBookedInProfitAndLossAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock",
        "terseLabel": "Schedule of DBO amount recorded in the balance sheet"
       }
      }
     },
     "localname": "ScheduleOfNetCostForThePeriodBookedInProfitAndLossTableTextBlock",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_ScheduleOfOtherIncomeExpensesNetAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of other income (expenses) net [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfOtherIncomeExpensesNetAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfOtherIncomeexpensesNetTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ScheduleOfOtherIncomeexpensesNetTableTextBlock",
        "terseLabel": "Schedule of other income (expenses) net"
       }
      }
     },
     "localname": "ScheduleOfOtherIncomeexpensesNetTableTextBlock",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/OtherIncomeExpensesNetTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Reconciliation Between The Opening and Closing Balances [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfReconciliationBetweenTheOpeningAndClosingBalancesAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of reconciliation of the number of shares outstanding [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfReconciliationOfTheNumberOfSharesOutstandingAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfRecoverableTaxesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of recoverable taxes [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfRecoverableTaxesAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfRelevantExchangeRatesUsedAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of relevant exchange rates used [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfRelevantExchangeRatesUsedAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfSubsidiariesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of subsidiaries [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfSubsidiariesAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfSubsidiariesTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ScheduleOfSubsidiariesTableTextBlock",
        "terseLabel": "Schedule of subsidiaries"
       }
      }
     },
     "localname": "ScheduleOfSubsidiariesTableTextBlock",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/BasisofPreparationandPresentationoftheConsolidatedFinancialStatementsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "simecb_ScheduleOfTaxLossesPendingOfAmortizeAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of tax losses pending of amortize [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfTaxLossesPendingOfAmortizeAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ScheduleOfTransactionsWithRelatedPartiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of transactions with related parties [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfTransactionsWithRelatedPartiesAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "xbrltype": "stringItemType"
    },
    "simecb_ShareCapitalAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Share capital, Amount.",
        "label": "ShareCapitalAmount",
        "terseLabel": "Share capital, Amount"
       }
      }
     },
     "localname": "ShareCapitalAmount",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcommonstockTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_ShareCapitalShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The number of share capital, shares.",
        "label": "ShareCapitalShares",
        "terseLabel": "Share capital, Shares (in Shares)"
       }
      }
     },
     "localname": "ShareCapitalShares",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcommonstockTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "simecb_ShareOfTranslationEffectsOfForeignSubsidiaries": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Share of translation effects of foreign subsidiaries.",
        "label": "ShareOfTranslationEffectsOfForeignSubsidiaries",
        "terseLabel": "Share of translation effects of foreign subsidiaries"
       }
      }
     },
     "localname": "ShareOfTranslationEffectsOfForeignSubsidiaries",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcontrollingandnoncontrollinginterestTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_SharesAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The value of number of shares authorised.",
        "label": "SharesAmount",
        "terseLabel": "Total amount"
       }
      }
     },
     "localname": "SharesAmount",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcommonstockTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_ShortTermAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ShortTermAbstract",
        "terseLabel": "Short-term"
       }
      }
     },
     "localname": "ShortTermAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_ShortTermAsset": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "ShortTermAsset",
        "terseLabel": "Short \u2013 term assets"
       }
      }
     },
     "localname": "ShortTermAsset",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbookvalueofthemonetaryassetsandmonetaryliabilitiesdenominatedinforeigncurrencyTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_ShortTermDebtDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Short-Term Debt (Details) [Line Items]"
       }
      }
     },
     "localname": "ShortTermDebtDetailsLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ShortTermDebtDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_ShortTermDebtDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Short-Term Debt (Details) [Table]"
       }
      }
     },
     "localname": "ShortTermDebtDetailsTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ShortTermDebtDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_ShortTermsLiabilities": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "ShortTermsLiabilities",
        "terseLabel": "Short \u2013 term liabilities"
       }
      }
     },
     "localname": "ShortTermsLiabilities",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbookvalueofthemonetaryassetsandmonetaryliabilitiesdenominatedinforeigncurrencyTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_SiderrgicosDelGolfoSADeCVMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "SiderrgicosDelGolfoSADeCVMember",
        "terseLabel": "Sider\u00fargicos del Golfo, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "SiderrgicosDelGolfoSADeCVMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_SigosaAcerosSADeCVMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "SigosaAcerosSADeCVMember",
        "terseLabel": "Sigosa Aceros, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "SigosaAcerosSADeCVMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_SparePartsNoncurrent": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Spare parts.",
        "label": "SparePartsNoncurrent",
        "terseLabel": "Spare parts"
       }
      }
     },
     "localname": "SparePartsNoncurrent",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_StockExchangeTerm": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "StockExchangeTerm",
        "terseLabel": "Stock exchange term"
       }
      }
     },
     "localname": "StockExchangeTerm",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/NatureofBusinessDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "simecb_StockholdersEquityDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stockholders' Equity (Details) [Line Items]"
       }
      }
     },
     "localname": "StockholdersEquityDetailsLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_StockholdersEquityDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stockholders' Equity (Details) [Table]"
       }
      }
     },
     "localname": "StockholdersEquityDetailsTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/StockholdersEquityDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_StructuralMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Structural [Member]",
        "label": "StructuralMember",
        "terseLabel": "Structural [Member]"
       }
      }
     },
     "localname": "StructuralMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofinformationonproductsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries10Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Operadora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]",
        "label": "Subsidiaries10Member",
        "terseLabel": "Operadora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries10Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries11Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Operadora de Metales, S.A. de C.V. [Member]",
        "label": "Subsidiaries11Member",
        "terseLabel": "Operadora de Metales, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries11Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries12Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Administradora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]",
        "label": "Subsidiaries12Member",
        "terseLabel": "Administradora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries12Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries13Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "CSG Comercial, S.A. de C.V. [Member]",
        "label": "Subsidiaries13Member",
        "terseLabel": "CSG Comercial, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries13Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries14Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Operadora de Servicios de la Industria Siderurgica ICH, S.A. de C.V. [Member]",
        "label": "Subsidiaries14Member",
        "terseLabel": "Operadora de Servicios de la Industria Siderurgica ICH, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries14Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries15Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Corporacion Aceros DM, S.A. de C.V. and subsidiaries [Member]",
        "label": "Subsidiaries15Member",
        "terseLabel": "Corporacion Aceros DM, S.A. de C.V. and subsidiaries [Member]"
       }
      }
     },
     "localname": "Subsidiaries15Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries16Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Acero Transportes San, S.A. de C.V. [Member]",
        "label": "Subsidiaries16Member",
        "terseLabel": "Acero Transportes San, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries16Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries17Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Simec Acero, S.A. de C.V. [Member]",
        "label": "Subsidiaries17Member",
        "terseLabel": "Simec Acero, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries17Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries18Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Corporacion ASL, S. A. de C.V. [Member]",
        "label": "Subsidiaries18Member",
        "terseLabel": "Corporacion ASL, S. A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries18Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries19Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Simec International 6, S.A. de C.V. [Member]",
        "label": "Subsidiaries19Member",
        "terseLabel": "Simec International 6, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries19Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries1Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Compania Siderurgica de Guadalajara, S.A. de C.V. [Member]",
        "label": "Subsidiaries1Member",
        "terseLabel": "Compania Siderurgica de Guadalajara, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries1Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries20Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Simec International 7, S.A. de C.V. [Member]",
        "label": "Subsidiaries20Member",
        "terseLabel": "Simec International 7, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries20Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries21Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Simec International 9, S.A.P.I. de C.V. [Member]",
        "label": "Subsidiaries21Member",
        "terseLabel": "Simec International 9, S.A.P.I. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries21Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries22Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Corporativos G&amp;amp;amp;amp;DL, S.A. de C.V. [Member]",
        "label": "Subsidiaries22Member",
        "terseLabel": "Corporativos G&amp;DL, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries22Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries23Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Orge, S.A. de C.V. [Member]",
        "label": "Subsidiaries23Member",
        "terseLabel": "Orge, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries23Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries24Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Siderurgica del Occidente y Pacifico, S.A. de C.V. [Member]",
        "label": "Subsidiaries24Member",
        "terseLabel": "Siderurgica del Occidente y Pacifico, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries24Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries25Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "RRLC, S.A.P.I. de C.V. [Member]",
        "label": "Subsidiaries25Member",
        "terseLabel": "RRLC, S.A.P.I. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries25Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries26Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Grupo Chant, S.A.P.I. de C.V. [Member]",
        "label": "Subsidiaries26Member",
        "terseLabel": "Grupo Chant, S.A.P.I. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries26Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries27Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aceros Especiales Simec Tlaxcala, S.A. de C.V. [Member]",
        "label": "Subsidiaries27Member",
        "terseLabel": "Aceros Especiales Simec Tlaxcala, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries27Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries28Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Recursos Humanos de la Industria Siderurgica de Tlaxcala, S.A. de C.V. [Member]",
        "label": "Subsidiaries28Member",
        "terseLabel": "Gases Industriales de Tlaxcala, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries28Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries29Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "GSIM de Occidente S.A. de C.V. [Member]",
        "label": "Subsidiaries29Member",
        "terseLabel": "GSIM de Occidente S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries29Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries2Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Arrendadora Simec, S.A. de C.V. [Member]",
        "label": "Subsidiaries2Member",
        "terseLabel": "Arrendadora Simec, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries2Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries30Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fundiciones de Acero Estructural, S.A. de C.V. [Member]",
        "label": "Subsidiaries30Member",
        "terseLabel": "Fundiciones de Acero Estructural, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries30Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries31Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Siderurgicos Noroeste, S.A. DE C.V. [Member]",
        "label": "Subsidiaries31Member",
        "terseLabel": "Siderurgicos Noroeste, S.A. DE C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries31Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries32Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "SimRep Corporation and Subsidiaries [Member]",
        "label": "Subsidiaries32Member",
        "terseLabel": "SimRep Corporation and Subsidiaries [Member]"
       }
      }
     },
     "localname": "Subsidiaries32Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries33Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Pacific Steel, Inc. [Member]",
        "label": "Subsidiaries33Member",
        "terseLabel": "Pacific Steel, Inc. [Member]"
       }
      }
     },
     "localname": "Subsidiaries33Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries34Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Pacific Steel Projects, Inc. [Member]",
        "label": "Subsidiaries34Member",
        "terseLabel": "Pacific Steel Projects, Inc. [Member]"
       }
      }
     },
     "localname": "Subsidiaries34Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries35Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Simec Steel, Inc. [Member]",
        "label": "Subsidiaries35Member",
        "terseLabel": "Simec Steel, Inc. [Member]"
       }
      }
     },
     "localname": "Subsidiaries35Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries36Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Simec USA, Corp. [Member]",
        "label": "Subsidiaries36Member",
        "terseLabel": "Simec USA, Corp. [Member]"
       }
      }
     },
     "localname": "Subsidiaries36Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries37Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Undershaft Investments, NV. [Member]",
        "label": "Subsidiaries37Member",
        "terseLabel": "Undershaft Investments, NV. [Member]"
       }
      }
     },
     "localname": "Subsidiaries37Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries38Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "GV do Brasil Industria e Comercio de Aco LTDA [Member]",
        "label": "Subsidiaries38Member",
        "terseLabel": "GV do Brasil Industria e Comercio de Aco LTDA [Member]"
       }
      }
     },
     "localname": "Subsidiaries38Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries3Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Simec International, S.A. de C.V. [Member]",
        "label": "Subsidiaries3Member",
        "terseLabel": "Simec International, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries3Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries41Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Simec Siderurgico, S.A. de C.V. [Member]",
        "label": "Subsidiaries41Member",
        "terseLabel": "Simec Siderurgico, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries41Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries4Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Compania Siderurgica del Pacifico, S.A. de C.V. [Member]",
        "label": "Subsidiaries4Member",
        "terseLabel": "Compania Siderurgica del Pacifico, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries4Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries5Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Coordinadora de Servicios Siderurgicos de Calidad, S.A. de C.V. [Member]",
        "label": "Subsidiaries5Member",
        "terseLabel": "Coordinadora de Servicios Siderurgicos de Calidad, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries5Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries6Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Industrias del Acero y del Alambre, S.A. de C.V. [Member]",
        "label": "Subsidiaries6Member",
        "terseLabel": "Industrias del Acero y del Alambre, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries6Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries7Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Procesadora Mexicali, S.A. de C.V. [Member]",
        "label": "Subsidiaries7Member",
        "terseLabel": "Procesadora Mexicali, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries7Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries8Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Servicios Simec, S.A. de C.V. [Member]",
        "label": "Subsidiaries8Member",
        "terseLabel": "Servicios Simec, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries8Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_Subsidiaries9Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sistemas de Transporte de Baja California, S.A. de C.V. [Member]",
        "label": "Subsidiaries9Member",
        "terseLabel": "Sistemas de Transporte de Baja California, S.A. de C.V. [Member]"
       }
      }
     },
     "localname": "Subsidiaries9Member",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofsubsidiariesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_TaxLossesAvailable": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tax losses pending of amortization.",
        "label": "TaxLossesAvailable",
        "terseLabel": "Tax losses available"
       }
      }
     },
     "localname": "TaxLossesAvailable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleoftaxlossespendingofamortizeTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_TerminationBenefitsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TerminationBenefitsMember",
        "terseLabel": "Termination benefits [Member]"
       }
      }
     },
     "localname": "TerminationBenefitsMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofemployeebenefitsliabilityTable",
      "http://gsimec.com.mx/role/ScheduleofnetcostfortheperiodbookedinprofitandlossTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_TotalAccountsPayableTradeAndOtherAccruedLiabilities": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total accounts payable trade and other accrued liabilities.",
        "label": "TotalAccountsPayableTradeAndOtherAccruedLiabilities",
        "terseLabel": "Total accounts payable trade and other accrued liabilities"
       }
      }
     },
     "localname": "TotalAccountsPayableTradeAndOtherAccruedLiabilities",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofaccountspayabletradeandotheraccruedliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_TotalControllingInterestMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TotalControllingInterestMember",
        "terseLabel": "Total controlling interest"
       }
      }
     },
     "localname": "TotalControllingInterestMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_TotalLoansToRelatedPartiesinDollars": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "TotalLoansToRelatedPartiesinDollars",
        "terseLabel": "Total loans to related parties"
       }
      }
     },
     "localname": "TotalLoansToRelatedPartiesinDollars",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_TotalLongterm": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "TotalLongterm",
        "terseLabel": "Total, long-term"
       }
      }
     },
     "localname": "TotalLongterm",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_TotalMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TotalMember",
        "terseLabel": "Total [Member]"
       }
      }
     },
     "localname": "TotalMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofBalancesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_TotalShortTerm": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "TotalShortTerm",
        "terseLabel": "Total short term"
       }
      }
     },
     "localname": "TotalShortTerm",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_TradeReceivablesMember3060DaysMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TradeReceivablesMember3060DaysMember",
        "terseLabel": "30 - 60 days [Member]"
       }
      }
     },
     "localname": "TradeReceivablesMember3060DaysMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofageofnetreceivablesthatarepastdueTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_TradeReceivablesMember6190DaysMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TradeReceivablesMember6190DaysMember",
        "terseLabel": "61 - 90 days [Member]"
       }
      }
     },
     "localname": "TradeReceivablesMember6190DaysMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofageofnetreceivablesthatarepastdueTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_TradeReceivablesMember91DaysMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TradeReceivablesMember91DaysMember",
        "terseLabel": "91 + days [Member]"
       }
      }
     },
     "localname": "TradeReceivablesMember91DaysMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofageofnetreceivablesthatarepastdueTable"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trade Receivables \u2013 Net (Details) - Schedule of age of net receivables that are past due [Line Items]"
       }
      }
     },
     "localname": "TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofageofnetreceivablesthatarepastdueTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trade Receivables \u2013 Net (Details) - Schedule of age of net receivables that are past due [Table]"
       }
      }
     },
     "localname": "TradeReceivablesNetDetailsScheduleofageofnetreceivablesthatarepastdueTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofageofnetreceivablesthatarepastdueTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_TradeReceviablesPercentage": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Trade receviables percentage.",
        "label": "TradeReceviablesPercentage",
        "terseLabel": "Trade receviables percentage"
       }
      }
     },
     "localname": "TradeReceviablesPercentage",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/TradeReceivablesNetDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "simecb_TransactionsandBalanceswithRelatedPartiesDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Transactions and Balances with Related Parties (Details) [Line Items]"
       }
      }
     },
     "localname": "TransactionsandBalanceswithRelatedPartiesDetailsLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Transactions and Balances with Related Parties (Details) - Schedule of balances receivable from and payable to related parties [Line Items]"
       }
      }
     },
     "localname": "TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesLineItems",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Transactions and Balances with Related Parties (Details) - Schedule of balances receivable from and payable to related parties [Table]"
       }
      }
     },
     "localname": "TransactionsandBalanceswithRelatedPartiesDetailsScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofbalancesreceivablefromandpayabletorelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_TransactionsandBalanceswithRelatedPartiesDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Transactions and Balances with Related Parties (Details) [Table]"
       }
      }
     },
     "localname": "TransactionsandBalanceswithRelatedPartiesDetailsTable",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_USDMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "USDMember",
        "terseLabel": "USD [Member]"
       }
      }
     },
     "localname": "USDMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails",
      "http://gsimec.com.mx/role/ShortTermDebtDetails",
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_UndrawnBalances": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Undrawn balances.",
        "label": "UndrawnBalances",
        "terseLabel": "Undrawn balances"
       }
      }
     },
     "localname": "UndrawnBalances",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofadditionalbanklinesofcreditthatthecompanyhasatitsdisposaltoreduceliquidityriskTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_UpdateOfBalancesInFavorInTaxes": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Update of balances in favor in taxes.",
        "label": "UpdateOfBalancesInFavorInTaxes",
        "negatedLabel": "Update of balances in favor in taxes"
       }
      }
     },
     "localname": "UpdateOfBalancesInFavorInTaxes",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofotherincomeexpensesnetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Estimated useful lives of assets in Years.",
        "label": "UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment",
        "terseLabel": "Estimated useful lives of assets in Years"
       }
      }
     },
     "localname": "UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofestimatedusefullivesofassetsTable"
     ],
     "xbrltype": "durationItemType"
    },
    "simecb_VEBABenefitTrustMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "VEBA Benefit Trust [Member]",
        "label": "VEBABenefitTrustMember",
        "terseLabel": "VEBA Benefit Trust [Member]"
       }
      }
     },
     "localname": "VEBABenefitTrustMember",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/EmployeeBenefitsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Valuation allowance at cost or net realizable&amp;amp;amp;amp;#160;value, the lower.",
        "label": "ValuationAllowanceAtCostOrNetRealizablevalueLower",
        "terseLabel": "Less, valuation allowance at the lower of cost or net realizable value."
       }
      }
     },
     "localname": "ValuationAllowanceAtCostOrNetRealizablevalueLower",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcurrentinventoryandnoncurrentinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_ValueAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ValueAbstract",
        "terseLabel": "Value"
       }
      }
     },
     "localname": "ValueAbstract",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofDBOamountrecordedinthebalancesheetTable"
     ],
     "xbrltype": "stringItemType"
    },
    "simecb_VariableCapitalAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Variable capital, Amount.",
        "label": "VariableCapitalAmount",
        "terseLabel": "Variable capital amount"
       }
      }
     },
     "localname": "VariableCapitalAmount",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcommonstockTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "simecb_VariableCapitalShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The number of variable capital, shares.",
        "label": "VariableCapitalShares",
        "terseLabel": "Variable capital shares (in Shares)"
       }
      }
     },
     "localname": "VariableCapitalShares",
     "nsuri": "http://gsimec.com.mx/20211231",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofcommonstockTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "srt_CurrencyAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Currency [Axis]"
       }
      }
     },
     "localname": "CurrencyAxis",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://gsimec.com.mx/role/IncomeTaxesDetails",
      "http://gsimec.com.mx/role/PropertyPlantandEquipmentDetails",
      "http://gsimec.com.mx/role/ShortTermDebtDetails",
      "http://gsimec.com.mx/role/TransactionsandBalanceswithRelatedPartiesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_LatinAmericaMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Latin America [Member]",
        "terseLabel": "Latin America [Member]"
       }
      }
     },
     "localname": "LatinAmericaMember",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://gsimec.com.mx/role/ScheduleofinformationaboutgeographicalareasTable"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_OwnershipAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Ownership [Axis]"
       }
      }
     },
     "localname": "OwnershipAxis",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://gsimec.com.mx/role/NonControllingInterestDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_OwnershipDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Ownership [Domain]"
       }
      }
     },
     "localname": "OwnershipDomain",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://gsimec.com.mx/role/NonControllingInterestDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AccountingPoliciesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounting Policies [Abstract]"
       }
      }
     },
     "localname": "AccountingPoliciesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    }
   },
   "unitCount": 9
  }
 },
 "std_ref": {
  "r0": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "10",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r1": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "102",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_102&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r10": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "108",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_108&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r100": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "24",
   "Paragraph": "19",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2021-en-r&anchor=para_19&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r101": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "24",
   "Paragraph": "21",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2021-en-r&anchor=para_21_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r102": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "24",
   "Paragraph": "21",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2021-en-r&anchor=para_21_c&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r103": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "24",
   "Section": "Disclosures",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS24_g13-24_TI",
   "URIDate": "2021-03-24"
  },
  "r104": {
   "Clause": "iv",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "26",
   "Paragraph": "35",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2021-en-r&anchor=para_35_b_iv&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r105": {
   "Clause": "v",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "26",
   "Paragraph": "35",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2021-en-r&anchor=para_35_b_v&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r106": {
   "Clause": "vi",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "26",
   "Paragraph": "35",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2021-en-r&anchor=para_35_b_vi&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r107": {
   "Clause": "vii",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "26",
   "Paragraph": "35",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2021-en-r&anchor=para_35_b_vii&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r108": {
   "Clause": "viii",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "26",
   "Paragraph": "35",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2021-en-r&anchor=para_35_b_viii&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r109": {
   "Clause": "iii",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "27",
   "Paragraph": "16",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2021-en-r&anchor=para_16_b_iii&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r11": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "112",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r110": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "27",
   "Paragraph": "16",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2021-en-r&anchor=para_16_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r111": {
   "Clause": "iii",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "27",
   "Paragraph": "17",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2021-en-r&anchor=para_17_b_iii&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r112": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "27",
   "Paragraph": "17",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2021-en-r&anchor=para_17_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r113": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "27",
   "Section": "Disclosure",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS27_g15-17_TI",
   "URIDate": "2021-03-24"
  },
  "r114": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "32",
   "Paragraph": "34",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=32&code=ifrs-tx-2021-en-r&anchor=para_34&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r115": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "33",
   "Paragraph": "66",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=33&code=ifrs-tx-2021-en-r&anchor=para_66&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r116": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "33",
   "Paragraph": "67",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=33&code=ifrs-tx-2021-en-r&anchor=para_67&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r117": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "33",
   "Paragraph": "70",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=33&code=ifrs-tx-2021-en-r&anchor=para_70_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r118": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "36",
   "Paragraph": "127",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2021-en-r&anchor=para_127&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r119": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "37",
   "Paragraph": "84",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=37&code=ifrs-tx-2021-en-r&anchor=para_84&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r12": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "117",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_117_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r120": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "37",
   "Paragraph": "86",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=37&code=ifrs-tx-2021-en-r&anchor=para_86&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r121": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "38",
   "Paragraph": "118",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2021-en-r&anchor=para_118_c&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r122": {
   "Clause": "iv",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "38",
   "Paragraph": "118",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2021-en-r&anchor=para_118_e_iv&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r123": {
   "Clause": "vi",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "38",
   "Paragraph": "118",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2021-en-r&anchor=para_118_e_vi&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r124": {
   "Clause": "vii",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "38",
   "Paragraph": "118",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2021-en-r&anchor=para_118_e_vii&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r125": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "38",
   "Paragraph": "118",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2021-en-r&anchor=para_118_e&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r126": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "38",
   "Paragraph": "118",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2021-en-r&anchor=para_118&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r127": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "38",
   "Section": "Disclosure",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS38_g118-128_TI",
   "URIDate": "2021-03-24"
  },
  "r128": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "40",
   "Paragraph": "76",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2021-en-r&anchor=para_76&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r129": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "40",
   "Paragraph": "79",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2021-en-r&anchor=para_79_c&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r13": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "35",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_35&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r130": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "40",
   "Paragraph": "79",
   "Subparagraph": "d",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2021-en-r&anchor=para_79_d&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r131": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "41",
   "Paragraph": "50",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=41&code=ifrs-tx-2021-en-r&anchor=para_50&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r132": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "41",
   "Paragraph": "54",
   "Subparagraph": "f",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=41&code=ifrs-tx-2021-en-r&anchor=para_54_f&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r133": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "10",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_10&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r134": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "16",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_16_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r135": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "16",
   "Subparagraph": "f",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_16_f&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r136": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "17",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_17_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r137": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "18",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_18_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r138": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "20",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_20_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r139": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "20",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_20_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r14": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "41",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_41_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r140": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "20",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_20&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r141": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "25",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_25&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r142": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "28",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_28&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r143": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "31",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_31&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r144": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "35",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r145": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "45",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_45&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r146": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "46",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_46&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r147": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "50",
   "Subparagraph": "d",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_50_d&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r148": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "7",
   "Section": "A Statement of cash flows for an entity other than a financial institution",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&doctype=Illustrative%20Examples&dita_xref=IAS07_IE_A__IAS07_IE_A_TI",
   "URIDate": "2021-03-24"
  },
  "r149": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "1",
   "Paragraph": "24",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2021-en-r&anchor=para_24_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r15": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r150": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "1",
   "Paragraph": "24",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2021-en-r&anchor=para_24_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r151": {
   "Clause": "i",
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "1",
   "Paragraph": "32",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2021-en-r&anchor=para_32_a_i&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r152": {
   "Clause": "ii",
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "1",
   "Paragraph": "32",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2021-en-r&anchor=para_32_a_ii&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r153": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "10",
   "Paragraph": "22",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=10&code=ifrs-tx-2021-en-r&anchor=para_22&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r154": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "12",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_12_e&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r155": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "12",
   "Subparagraph": "f",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_12_f&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r156": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "19B",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_19B_c&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r157": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B10",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r158": {
   "Clause": "i",
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B12_b_i&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r159": {
   "Clause": "iii",
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B12_b_iii&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r16": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_c&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r160": {
   "Clause": "iv",
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B12_b_iv&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r161": {
   "Clause": "ix",
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B12_b_ix&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r162": {
   "Clause": "v",
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B12_b_v&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r163": {
   "Clause": "viii",
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B12_b_viii&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r164": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B13",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r165": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B13",
   "Subparagraph": "d",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_d&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r166": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B13",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_e&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r167": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B13",
   "Subparagraph": "f",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_f&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r168": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B13",
   "Subparagraph": "g",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r169": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B4",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r17": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "g",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_g&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r170": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "12",
   "Section": "Objective",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS12_g1-4_TI",
   "URIDate": "2021-03-24"
  },
  "r171": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "13",
   "Paragraph": "93",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r172": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "13",
   "Paragraph": "93",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r173": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "13",
   "Paragraph": "93",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_e&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r174": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "13",
   "Paragraph": "94",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_94&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r175": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "13",
   "Paragraph": "B6",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_B6&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r176": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "13",
   "Paragraph": "IE63",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_IE63&doctype=Illustrative%20Examples",
   "URIDate": "2021-03-24"
  },
  "r177": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "14",
   "Paragraph": "33",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=14&code=ifrs-tx-2021-en-r&anchor=para_33_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r178": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "15",
   "Paragraph": "105",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2021-en-r&anchor=para_105&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r179": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "15",
   "Paragraph": "116",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2021-en-r&anchor=para_116_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r18": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "h",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_h&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r180": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "15",
   "Paragraph": "B89",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2021-en-r&anchor=para_B89_a&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r181": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "15",
   "Paragraph": "B89",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2021-en-r&anchor=para_B89_b&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r182": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "16",
   "Paragraph": "53",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_53&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r183": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "2",
   "Paragraph": "45",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_45_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r184": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "2",
   "Paragraph": "45",
   "Subparagraph": "d",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_45_d&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r185": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "3",
   "Paragraph": "B64",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_c&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r186": {
   "Clause": "iv",
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "3",
   "Paragraph": "B64",
   "Subparagraph": "f",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_f_iv&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r187": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "3",
   "Paragraph": "B67",
   "Subparagraph": "d",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B",
   "URIDate": "2021-03-24"
  },
  "r188": {
   "Clause": "i",
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "5",
   "Paragraph": "33",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2021-en-r&anchor=para_33_b_i&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r189": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "7",
   "Paragraph": "25",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_25&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r19": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "i",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_i&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r190": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "7",
   "Paragraph": "31",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_31&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r191": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "7",
   "Paragraph": "35H",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35H&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r192": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "7",
   "Paragraph": "35I",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35I&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r193": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "7",
   "Paragraph": "35K",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35K&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r194": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "7",
   "Paragraph": "35M",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35M&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r195": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "7",
   "Paragraph": "35N",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35N&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r196": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "7",
   "Paragraph": "42I",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_42I&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r197": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "7",
   "Paragraph": "6",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_6&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r198": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "7",
   "Paragraph": "7",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_7&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r199": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "7",
   "Paragraph": "IG20B",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_IG20B&doctype=Implementation%20Guidance",
   "URIDate": "2021-03-24"
  },
  "r2": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "103",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_103&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r20": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "k",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_k&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r200": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "23",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r201": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "23",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_c&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r202": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "23",
   "Subparagraph": "d",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_d&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r203": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "23",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_e&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r204": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "23",
   "Subparagraph": "h",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_h&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r205": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "23",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r206": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "28",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r207": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "28",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r208": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "28",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_c&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r209": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "28",
   "Subparagraph": "d",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_d&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r21": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "n",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_n&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r210": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "28",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_e&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r211": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "32",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_32&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r212": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "33",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_33_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r213": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "33",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_33_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r214": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "33",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_33&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r215": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "34",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_34&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r216": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Number": "9",
   "Paragraph": "7.2.34",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2021-en-r&anchor=para_7.2.34&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r217": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Note": "Effective 2023-01-01",
   "Number": "1",
   "Paragraph": "91",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_91_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r218": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Note": "Effective 2023-01-01",
   "Number": "17",
   "Paragraph": "113",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2021-en-r&anchor=para_113_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r219": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Note": "Effective 2023-01-01",
   "Number": "17",
   "Paragraph": "120",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2021-en-r&anchor=para_120&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r22": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "o",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_o&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r220": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Note": "Effective 2023-01-01",
   "Number": "17",
   "Paragraph": "82",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2021-en-r&anchor=para_82&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r221": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Note": "Effective 2023-01-01",
   "Number": "17",
   "Paragraph": "90",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2021-en-r&anchor=para_90&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r222": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Note": "Effective 2023-01-01",
   "Number": "17",
   "Paragraph": "96",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2021-en-r&anchor=para_96_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r223": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Note": "Effective 2023-01-01",
   "Number": "17",
   "Paragraph": "C32",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2021-en-r&anchor=para_C32&doctype=Appendix&subtype=C",
   "URIDate": "2021-03-24"
  },
  "r224": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Note": "Effective 2023-01-01",
   "Number": "9",
   "Paragraph": "7.2.42",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2021-en-r&anchor=para_7.2.42&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r225": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Note": "Effective on first application of IFRS 9",
   "Number": "4",
   "Paragraph": "39L",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&anchor=para_39L_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r226": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Note": "Effective on first application of IFRS 9",
   "Number": "4",
   "Paragraph": "39L",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&anchor=para_39L_e&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r227": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Note": "Expiry date 2023-01-01",
   "Number": "1",
   "Paragraph": "117",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2017-en-b&anchor=para_117_b&doctype=Standard&forcepdf=true",
   "URIDate": "2021-03-24"
  },
  "r228": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Note": "Expiry date 2023-01-01",
   "Number": "7",
   "Paragraph": "16",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b",
   "URIDate": "2021-03-24"
  },
  "r229": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Note": "Expiry date 2023-01-01",
   "Number": "7",
   "Paragraph": "36",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_36_c&doctype=Standard&book=b",
   "URIDate": "2021-03-24"
  },
  "r23": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "q",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_q&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r230": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Note": "Expiry date 2023-01-01",
   "Number": "7",
   "Paragraph": "37",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_37_b&doctype=Standard&book=b",
   "URIDate": "2021-03-24"
  },
  "r231": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Note": "Expiry date 2023-01-01",
   "Number": "7",
   "Paragraph": "IG24",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_IG24_a&doctype=Implementation%20Guidance&book=b",
   "URIDate": "2021-03-24"
  },
  "r232": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Note": "Expiry date 2023-01-01",
   "Number": "7",
   "Paragraph": "IG25",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_IG25_b&doctype=Implementation%20Guidance&book=b",
   "URIDate": "2021-03-24"
  },
  "r233": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Note": "Expiry date 2023-01-01",
   "Number": "7",
   "Paragraph": "IG29",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_IG29_a&doctype=Implementation%20Guidance&book=b",
   "URIDate": "2021-03-24"
  },
  "r234": {
   "IssueDate": "2021-01-01",
   "Name": "IFRS",
   "Note": "Expiry date 2023-01-01",
   "Number": "7",
   "Paragraph": "IG29",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_IG29&doctype=Implementation%20Guidance&book=b",
   "URIDate": "2021-03-24"
  },
  "r235": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12"
  },
  "r236": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b"
  },
  "r237": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r238": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r239": {
   "Name": "Form 10-K",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "310"
  },
  "r24": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "r",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_r&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r240": {
   "Name": "Form 20-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "220",
   "Subsection": "f"
  },
  "r241": {
   "Name": "Form 40-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "240",
   "Subsection": "f"
  },
  "r242": {
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r243": {
   "Name": "Regulation S-T",
   "Number": "232",
   "Publisher": "SEC",
   "Section": "405"
  },
  "r244": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "405"
  },
  "r25": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "55",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_55&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r26": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "56",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_56&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r27": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "66",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_66&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r28": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "68",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_68&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r29": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "69",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_69&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r3": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "104",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_104&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r30": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "7",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_7&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r31": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "78",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r32": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "78",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_c&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r33": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "78",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_e&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r34": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "78",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r35": {
   "Clause": "i",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "79",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_79_a_i&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r36": {
   "Clause": "iv",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "79",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_79_a_iv&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r37": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "81A",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_81A_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r38": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "81A",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_81A_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r39": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "81A",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_81A_c&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r4": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "106",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r40": {
   "Clause": "i",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "81B",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_81B_a_i&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r41": {
   "Clause": "ii",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "81B",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_81B_a_ii&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r42": {
   "Clause": "i",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "81B",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_81B_b_i&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r43": {
   "Clause": "ii",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "81B",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_81B_b_ii&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r44": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "82",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_82_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r45": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "82",
   "Subparagraph": "d",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_82_d&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r46": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "85",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_85&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r47": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "91",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_91_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r48": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "99",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_99&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r49": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "IG6",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_IG6&doctype=Implementation%20Guidance",
   "URIDate": "2021-03-24"
  },
  "r5": {
   "Clause": "i",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "106",
   "Subparagraph": "d",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_d_i&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r50": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "10",
   "Paragraph": "17",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=10&code=ifrs-tx-2021-en-r&anchor=para_17&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r51": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "10",
   "Paragraph": "21",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=10&code=ifrs-tx-2021-en-r&anchor=para_21_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r52": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "10",
   "Paragraph": "21",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=10&code=ifrs-tx-2021-en-r&anchor=para_21&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r53": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "10",
   "Section": "Disclosure",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=10&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS10_g17-22_TI",
   "URIDate": "2021-03-24"
  },
  "r54": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "12",
   "Paragraph": "79",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_79&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r55": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "12",
   "Paragraph": "80",
   "Subparagraph": "d",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_80_d&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r56": {
   "Clause": "i",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "12",
   "Paragraph": "81",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_i&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r57": {
   "Clause": "ii",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "12",
   "Paragraph": "81",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_ii&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r58": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "12",
   "Paragraph": "81",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_e&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r59": {
   "Clause": "i",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "12",
   "Paragraph": "81",
   "Subparagraph": "g",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_i&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r6": {
   "Clause": "ii",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "106",
   "Subparagraph": "d",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_d_ii&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r60": {
   "Clause": "ii",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "12",
   "Paragraph": "81",
   "Subparagraph": "g",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_ii&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r61": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "12",
   "Paragraph": "81",
   "Subparagraph": "g",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r62": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "12",
   "Section": "Disclosure",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI",
   "URIDate": "2021-03-24"
  },
  "r63": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "37",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_37_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r64": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "37",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_37_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r65": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "37",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_37_c&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r66": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "37",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_37&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r67": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "73",
   "Subparagraph": "d",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_d&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r68": {
   "Clause": "i",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "73",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_i&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r69": {
   "Clause": "iii",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "73",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_iii&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r7": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "106",
   "Subparagraph": "d",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_d&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r70": {
   "Clause": "ix",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "73",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_ix&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r71": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "73",
   "Subparagraph": "e",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r72": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "73",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r73": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "75",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_75_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r74": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "16",
   "Section": "Disclosure",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI",
   "URIDate": "2021-03-24"
  },
  "r75": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "135",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_135_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r76": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "138",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_138_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r77": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "138",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_138&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r78": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "140",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_140_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r79": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "141",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r8": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "106",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r80": {
   "Clause": "iii",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "141",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_c_iii&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r81": {
   "Clause": "iv",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "141",
   "Subparagraph": "c",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_c_iv&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r82": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "141",
   "Subparagraph": "d",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_d&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r83": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "142",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_142_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r84": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "144",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_144&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r85": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "145",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_145&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r86": {
   "Clause": "iv",
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "148",
   "Subparagraph": "d",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_148_d_iv&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r87": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "149",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_149_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r88": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "53",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_53&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r89": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "57",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_57_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r9": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "107",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_107&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r90": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "19",
   "Section": "Scope",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS19_g2-7_TI",
   "URIDate": "2021-03-24"
  },
  "r91": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "2",
   "Paragraph": "36",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=2&code=ifrs-tx-2021-en-r&anchor=para_36_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r92": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "2",
   "Paragraph": "36",
   "Subparagraph": "b",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=2&code=ifrs-tx-2021-en-r&anchor=para_36_b&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r93": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "2",
   "Paragraph": "37",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=2&code=ifrs-tx-2021-en-r&anchor=para_37&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r94": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "2",
   "Section": "Disclosure",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=2&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS02_g36-39__IAS02_g36-39_TI",
   "URIDate": "2021-03-24"
  },
  "r95": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "21",
   "Paragraph": "52",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=21&code=ifrs-tx-2021-en-r&anchor=para_52_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r96": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "21",
   "Section": "Disclosure",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=21&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS21_g51-57_TI",
   "URIDate": "2021-03-24"
  },
  "r97": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "24",
   "Paragraph": "17",
   "Subparagraph": "a",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2021-en-r&anchor=para_17_a&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r98": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "24",
   "Paragraph": "18",
   "Subparagraph": "d",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2021-en-r&anchor=para_18_d&doctype=Standard",
   "URIDate": "2021-03-24"
  },
  "r99": {
   "IssueDate": "2021-01-01",
   "Name": "IAS",
   "Number": "24",
   "Paragraph": "18",
   "URI": "http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2021-en-r&anchor=para_18&doctype=Standard",
   "URIDate": "2021-03-24"
  }
 },
 "version": "2.1"
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>123
<FILENAME>0001213900-22-027975-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001213900-22-027975-xbrl.zip
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M\(/\(%;AH?Y-',6HT^'U*'"X!Q\.!07W&8K^P!F>RP,PLZ=U<E_ 1CKOA+_
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M[[;3\[M^3U$Z([ETO? _)6 U0"QL(YD^)'96S!QMERY3"N;P 1YYZ"X6UCJ
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M\,5;N:!U)JFUMAYDXG6V>E*7HO"(5?H\AXE<=,J$R)R.;X(V0:X!;;,3TQ9
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MR3+E6K&,5&S<EW*1NTL&2W(W;G7+!.9&V9,,IL&S_N#''OL2))$,"46UJ^;
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M^(%%NBPR*1;J,1&2JF<[TA')QNE*ZT JY:*E^7Q"A,AC&OKJ>8V+6"(A.;<
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MS+QBT#(JY/F>*'71HE)!F5L:9#3-V <*ADO'8P"I2*VK=# -8S7S&]A6+]K
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M:1'SFJ6,.+%1DW;D)$",D/V5G\KD!*'[3W7%>+D=OBY-QE%>JL0E*EAN9?4
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MJ6@ +YH1'>K9VVR5MFK,^'OSMRP*3G6(I2)AE\H<=@\+<V@OZT980]'28#6
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M\.P5]MV9!7N'>0R;$+*VFQ"]WSY<_9A)L+>YFW^06OR[;9>SV544['NS.(V
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M?Q-^>:MQ^H-!A2:C'FPX6$8BUV.6!]ZN@.4Z(AE5:BA(L2RH&:TNWZD66&.
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MLBA8A,IWJ&[)O*0L/#F-8;/=GJ+)-L$MSA(RT6D\#51%6<5Z\E9HMT0@ZHN
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M8\X&0V$WYE;%$]:N)X,]JK=>8YQNL [KH<>-,$L/%;46=A6T=# A&=I-H64
MNKXIF\?JBGZO*;O'\L30>P##T]Q88TM,2\S^XM/WT2WLV:O7I;H3#QO%=L1P
MV!0U[G1%K]^4VU @IMMO2M#"!E?5:DJDP!F"4=EQF1XS8-H57G/@P<*SFN()
M]833;XIJP:A?4XZ=>(^PM^WSV*#3HM]MBA(&4^DVY8X5VYXW19Y=836&+WUA
M[<J7QPJB%EVG*9:@+[J]IDA(#WS,IAS/^X=JX%U__]/"J;>VX(,&W7C;C3G
M><+K-<<3[GM-\1P\V%L[ZIQC!5;;8M"<[!W1:XPX>L(9-(4O ]%MS#6M90G7
MVUO:6XNQ;HEYFL3<Z1;G#%L[7*FZ@G.J7#FC@/2^X]"6([SFP#7ZPMY5)^V/
M&%?TW*8X,D!,O]\4SMCV[D'QAAQ9#A2I!F/;'-@P;OE>4V)8EBV&C<EK!LXT
MIU"#;8GNKJ"31PJIMGK"M1LC))X8.@VRF%YS.-.'96K,]G%$;]?D^X88J8>/
M65O=!@&KP=<!!C:%&/!UFN,?]QJ4X&=WA3L\=-6"9H2EP53W&W/G8[NB:S7%
M)( 6'@R;$@H$8MS&>.'V4 QV#4P^7H U@G<;$Z:%8T!_T!0U"P;([35E.Z,U
M;,X.ZCX,'*ZYL<:6F):8_<6G=[K#41%L:M+RH %LO,=JC(..4+6FN#N@K >-
M0;G ,@W[38$BP3EJN"M"]C$#J0=BT)B4,A"4;F.*)J);VA@H-1!C-:8L*FRA
M[JYE+AH27CM _+H+I^#&R#3X\,.F #&!F%YC:ON ]>ZZC=GMGNCO6J'RD2*J
MA\)I3$,",$]VOS%.55?8S?'P;&$U)F7$<H6W:WGYAIBG X2OP;&H]B,Z7/C:
M:@R0U>Z+#0WX'I*87H.@$LB9@YNG!PI.#X7;F(1D/-0WYZS6%=Z@,:XD$M,8
M-\$1SJXJ56V/[ZCO[7Z:\CYL?^+E=K^5[_R?TU/SIS"(QM^;G_RKX"4,]E<6
MS$;!]Z;KF*>G\G%:%WX#_D?1QE\\7<1SH-#&MH3R+ZI981__MJEEXK,[S59?
M2=4K4:>G6T-.%_L ZU-6DWUI?KZ=PY3/$O\B'+TT/_C3@!GR(48F.$/]K>_4
M:\0?9&G.F56<ND@"_\OI17 9)S#PG#BM4]NOH18YJO-&6]^2W-1_7*<7)U*L
MY8$%6E^XO'7WO9+P,4NP-WD6+5+33P+3O[P,1@ONDGX5S(+$C\RK*+Z _[-(
M@MDX-<(9]3!/%T$0F3 :D)7<4G@"7L%?@E$\BZ?@$L+_'8?8%)X:MW-3]&RV
M2$+NY'XS"4<3[ \?S^$S"V[]#7^/X<E$CC]/XG%&C>+S5SLFT&R4:([2N$0X
MT3</1N$E4 &#@R0!=T &L;,F_.9G(#3Q(KP.A#F+9Z<P6(A<P2;P0#1,**-F
M]D+-#W_ +O74JU.8BQCV(M"4_XE:O#/=21#Y2(9Z4Q)<[O-NPH&4J ZG<U]1
M'5Q3(]#%Q%_(V1"Q\[PMNFP^SR/ 5!+_QL3&]TA>BD\8N&!7V.M^GL%(LR#
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M>L/\*_-)W2()H!K!;B@=CU(P"><I\28-DFMX;YT:W/^>>U!W(E>8J[R'W T
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M1X%K**X@E&[F38/>%_Z>@[O4SS)_BM+',:!2)"7FB 3XJYHPR%B*S@,=AV4
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M&%23D8XG7(PACZ%P^G>OX7;P*<!)K=\;@O@=\3(<_;6#@_@B$*1J4D9;#/
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MPH;SE[NATQL,=\.&\R^Y3K<J9Y.N>\1E@ZZ+VM#@.X8 Y^.#@B/4B Y:>\"
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MO531%&_CT\DXMS<XDM+3);&*2_25$"N\\JE-X!0.86MAT%(@RIE),-O,-PN
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M.;:EEZU%X(2'? TJA[X_0W#_R@L6U C/@6W,0!,40 .D%OU*_LJ'*;KVO9L
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M0AY?]';DIS"<; [GQ,I;X-;^K^^ZW]'/8&3/Y<\R ,Q!\#FZ E<I6.[R7^]
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M\21BA'+!*AL8IN/1>UG-/!4\IY0/P#(U)2X.<^D:5CJM'Q@)YX'7L2_@@I^
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MO@I:?#R@4*'!AA_1=^Q+T-UB^G(&"AX?,QPT?XVUL/B;T8N21Y01!WT#1"3
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M?O$%?OCE\T_V/SOGUT'D&>-NA'YZVCQ5AFO+_+<\U84D8I3IOP8GD9$G3'7
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MQJ*L2H\N:KIUT:Y!\BGL33"A1&0-::ENJ?0YT8#!=_K$7)4OY)4:K>'EC2]
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MQ.F1;5:8()O.DV"F<G<KJ$=RG"8-5Q,/[L_^$C-M/1X$\-!54&F5_[##M=R
MF7D"3L2M4V0%)@"J\B*0BQ4ZLI1C/G<0*35N02N%F[?Q+=)JY(L@Z-.8R%-)
MPWP+<#_#KUPD\R>])0H=_"085SO&O8!VSN4Z$LJ0:DNF?A3$N<3,)!9D))0U
MSZ%M1%XA9<T5!8SP^UQX%#4($@]F\(K@;!%OB J(']!41)H5\57SFL(;+]6U
MI"JTH_I^Y%_%&96/M5=Q)FIU&G486/'()DGCB+"\'<9>E#I6F=]&]+&FV"/&
MWFZ]1&T1ZK0B=:19R@]9L%\2JPQ-3+B1*<9_<;JF8!.86YJP&8MGV',O]=_.
M-F_Q_[E,R+:;+%$8!%=DP2N-)Z?=_H6*/'AX!E*MT$_>!BVFB5/:YR(&XR^,
M$@]()^!?>^%EH5U9H"1="95;+(-!IAJ5UE%$ZMC";4P5PFA)[)\2[R]8=[I6
MGB5S/X2N?H)S#:Q ^%,:A.(N;(A(['-E*,$?Q04ZS,HC*"@H8+@>YIMB2\X2
M7G!=Z8)LPD(= <[S%4X$JW;J';O>>=&$BI\-Z,)7PZ)!!$XB$N[QMI9WQE38
MG %CK;2YI)^Y]KT%V"!)UE:G/13?.6CQG0+?.>ZV^,Z&B'[E-_=;^*TDX6#6
M_M2A0TN>$+FL8)W;_J)G[ZY=^$58540,9B/8::&<M%;?=<BE0MH9_M%UD*A_
MY04+,O5\IOIB4KL;WSP5)3##N[I*D*3'SQ_1->1#T <T<H5/6-NRUF]@M(XG
MG;Z]A.N>M"WPE]-N9R1_Z4AC!-H,P>SYPY=L/(*M!SG14O%@!GTEVQ:)0 )H
MP4LTBYT8E&'XB<)!EJ9 2DUBU\_5XT%3T8=%""29G_%=SG1 YQ?J&_5ID\K#
MA)9QZ2([1:H!+*F06I1\$0KKU0?C+M[XDL?D5@T]15\:7PA2'[Z*Q30=O+4G
M:V( DP4:!#?;$B_SVC1*LU31(GH97%9FZTR2])0I8(^!*.2^JNB\(Q(/?Y/,
M,7MJH]<R@5N[<)8:+AK8=(*JYHS=-4Z-$6Z1_R]=8:E8N=/H]LH$R(DR/P6!
MOT"3[:9IN?4340*1"8F8,4B"T#SF\Q2U[#B"DFRL;9Y$*H0 KYZ!01O:O;XC
M/-;D'Z1]3;V)6!]C)8%(<>3EZ#/KE$U$%V_JK%0I3 /'NYRUKW+=!N0;(!1H
MH:0?TOAQ/4D!#&4=L%A+EM>EH'\2A*BF'_@7?T$N_8\$4D7*[+\'/YY\]#>6
M_,O"#^VO8)%Y_XY/*?IP!(K#=+-IHJ5G!VDV!R[ZV2C (0]LVA?[LWIAJ"%-
M@S2K\\,K0B[#N26WO]011R6+P8]G:F[/%:N9.IMTF.'%Y,8_C:#NS04G4JQH
MEBTUFS)_"G7J%99FB30II]P#V'@N]Z1J@RA>['T[1*QYUHP<E>B<(_8\7[$R
M.FQ32C[/)4P@!E:J,B'20CD<X1W<MR-!:LF350Q\R\&I+Q15WD^&CZ2"BQ-C
M5'@JB1$=T7ZN][\=L"@ZIH WMA@)@&EE#2'IV#M)E0JX'OCA(#FQ=)>JK:RM
M\=HZ*PL_MI57AI[8-UF-K</$?RO%6.5T[35!"@R!P5*F$V8)%AJ#YT?-@Z71
M+\S)VY$<C35,G+,-*8H\_L8QLHUVJGQ43D0MO%ZA+1C" 8D7:XO"RA7Z0)1
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MT'$W@:%I%CYLM !T%6Y&E# _OG2D!H V8H*0(X.%@*"1.:]T;?5!8NX%5:R
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M[7,(<D_'B:G'539"#03FP1W[B9BPSAMQT"(TL/CGUD'&)'BZ4,9H= [A5<$
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M72U': #Z-&&=N#4Z8;:M+\Z=SS6G!_*,H47XAFGA3YV-54R1,$CHCDU-;%O
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MAA#C0$6FFHY/2 NAB%H2OUPCKF!!!PXV%;93[44],,2GPLP,6C.5VD0$13A
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M"OUTC@/=)R^"4OH77KQZ1T >9!B(X("9*USR4GR_M3F$%<@-3HS7*\DC;-<
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MF@]\:BM\(93__^'6&!F7R70.0Q<5J7KW%M8NTHMAG-8W'HE(6?BW>=3Z-J<
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M0 0-+Q,1$,&*]VCSGV(S"S0QQFIB1,NF1;S*M. Z\*NL<+&!7PN*/5S.R2Y
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MBM7N>M,0_CC-*NV-I_1/OI)3IK!V3G,OI(7"1#'F):OY/K?D-HU2,6MZ/Q6
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M95/N*2QC+/L^3UY/!KEKJTK$#8M\X@O%.*CSP] &%UQ%/K)" /1AEEW@>EK
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M=PB9+UWTL^_/O=(GQ[_P$WL\R.+_N_AXF'J!WSZZ/MU.S:Z.2SOQCJ4TBG6
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MB\!B;V75QR69Z<UXSF%^U8Y:6[KP-Q-M5N_1E@%IX8MC^X41(!B7'I U2^7
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M]MB+"*-";S3Y6R(W1>$X[6(2?C8$FDOVA>I-$[587$VBXQ63[R/U+-7&61"
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M-:OG@E_I;N0^BN#/9VXN!'BFIS4Z[:57/ZV,.=A@\?)RW7.G!R%L==EA]TU
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M"$"/AGM"BE9R3^=D<:V)4C/-I\IF;5'$GF%](M=+)P22O-IG(G!27;Q*='V
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MRT,9#7'%B+F!B!_C("*N0I$'Z:WBLMN,JN@DY%W.$MP1YVRDE]QJC@H15];
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M-$+$ R3S27M\@M#,U 0\DP:"OAWA;=/5CP5D$F\;#_B+%S-]2]V2?0'18OY
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M,*M>VZ"2>".7XLK *6<">X2;35;*FLCQ.E^8S%D@ $1'>XR H)#CB%(AEHG
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M$7F#5_;(B1Z\X"0)QX"[>'/Y"[6@L_R"))"G:QKO8!%]@44.\-+CL1-D--#
M&7G^].6R.])G8^]OP0M\\?KW,!&QY42"" ]0@X"_&V.#=D"6*'$AR)( *G^&
M7U!!Y^E//^(B7N]F(_3;J&XGU'O-/Y5^KO]S<F)_\,#)?VE_<AY &N]!!8.#
MCU=H=U_9_W+\"?[;/CF1WR6(X"_#_ZA5F@_;[A0\[27^;IF+\&*MC9X]3*4V
M_\7K#R?F\ZLG?V5_F8[AF6\CI^?U7]F_ X#P[OP>XC9<FE_Z47V+-@@W6&_-
MO*WJ1<+Y>M(3&%)Y"2<4=]U<[F7!<G%+S<WA/\O',(2W^.;F>O$YTI<Y>[XS
M&S>[;?.A@O['L3T77MU_SLXN8;D_.J_7%Y^E;[5H<=5)SD^]US]'DW%HW6,E
M%GSN]/;TS2DH'OOMZ;].R6*]G_1BS_4<''CW4R_Z\;5%P(.$*QA?>VNBS0>-
M-O<:;?@['\*(#-P8K5WXY#O1%Z.>B.QNNV5WSCK\OV=TQ\Y9^X:_=72'0;QP
M$CM8B0T(]YOX!K9]8(]%',)CB6]] 7N<"]M-Z2I/0Q'AK $7O@!K _^S][I*
MX%OKS<T[5L;9_3SQQ8EY?M72GCPW&>+:SGYXD?F#^58-_*%5%("/6@/=>%9T
M9NY?GUUBR^3WR0BNW9^)9.+/7C 1[BT82?]YY\5]/XPGD?@X^-U)Z+]O)K$7
MB#A^_PV)%!V<F'K2/_L/?O$_[1>V .-HC/YF-!$SM>NEK@;OA8P<>%3?EX;2
M/U_@VN!G.'I]]?-F:A8=S?RNX>^R)V2^2PQ7F:.3+</0DU=#O,F9@.HO9NUX
MQOBK"J#DM9/("6(T?U_:D_%81.!$"\*N]FE&JN>'#;9@=,#M^218@$L]>1;R
MR['(]M6F;['^F6<UK2=ESV)?_9@1Q0(=:<JL%$Q'.SGK2VGG!:G>-:1[=O.S
M#1#[9?$N4MI>;#ORC7FOJ>DQS9#UPV@<1O0FX!W*%_OD)4/]A4=0] 1A&*1*
MIJWT8^A7)%XR044_ 24>6:C_?><IU<PA9MUN)P_PP':GT[+;V,)CX_5MQW8G
M?&/\]!(H-US=DUCT7\)7T7C(@?(]/IL*>W\1T>C%ZY1$41U-MCI.^1&^D,$R
M@K<PI6VR8V7<3'%5=X$+*X?GC^VWOZA]M=2^'F7^;(-!<_?VEV/CR@H$[*%P
MW+\FX)0)L'?00?-#LD$PQ?CSQ'$=W_G3B9R6_3]P0N)^V%*[1W..X$J.._("
M#^X%&_:( #/P^B)[*=C'R[.V_=D]M7]U_G:BT'[K@-H/'#@U___=)WA,6/<Y
M_-]9QMT[)"$HAB43;9X/F+IK E/GP( )Y, :.7#.90<"R16AE3W?Q?"2.)5$
MG/=U1)]%$4M2B3U&D84U3 9P[4D$IE0+V8A ,&)J>8 +N2@S7F^"+Q35<IP(
MX=-?Y+]\/YS2$!=W@L4#L$Z6O!;=Z(_ 0]$BWX5 [98PQ+&/_KB_/:;KO(F<
MOSV_$:E2(K661'0/3"*X3=KB\)S6/@3E<%H9R?$ORK4EK68KM68?O?GM7\=:
M,<BOPVNZ/GL5J_,9@#L]#F,O03VFZ#&-6UCR%KCH_PVCKS/W^/U_[]\?GZ[P
MV@\L4+BI?QD&#DWL AQZ_XA!C]M!@L.TP=;"WWV"ZX7N"EYG&L??Z#:-.UJM
M.TI.7V>W/N<]7-L;H- GEGCDDOW&YUQ5#VT@L(<H4Z=<I;!#P7).=R-1'P/K
M?R:!L-LZ#.T0T&/VTWX"3P_KHS"/)FU1334$^GS@?8._\.0">Q"%(_O_#7O"
M1VL2/_['_3O['XL+O]J9'._%JI5?Y*&KYNGXXT#RM$0ZS7MII'DGL8LL=J>S
M708V;)T/_^!E/WF8460+F7XI/4X+C.5[SW="=&$#YT^0K1"<XK>__'_VO_$K
MRI!&^UY9]\<+<*FLA;'OL%6)A7$['ON8QX!] O023[>!^UOH$K,M>"N!"ZX_
M$I_361A'(J%/XF_T7W\/D_\5R5WP(8SZ8K, ^/86<Y#@NFN#I;M;@\4X+>@$
M!?!=&O,]XD1@K,X$1P*R9T:Z[NH309C(*OV^L*=(X]98/NL&M9X!48J"]<\"
M9)OXI]E00QV<5@RI+:WI*1MF,[/YJ5%#YB[&Q42,.5K7'CJ/PNX)$>#OQD[$
MZM_I]\/(I78:BNGC=^E-!?2:8$%I 8"VI6W]YNRCNP^?[S&,%T^80'SV K=P
MBTF0^]Z;$/YC'=W=WK\Y/K7Q(C983"%.I/ G+@;&?=]6DZ1*7 ^O=-S24 (V
M7VP_@8;!_^*EU""9'!I9N87C.G('%0,T(R])A*"'O7M+M\%5X@J280B6H[P*
M?.G1"R>Q/U47I 7BY^9>]-3"/$-?Q9!0E@0'A@1U 7B/<ED.'8B9(HOBN.4!
MR,ASI0*> ;Z*,@G/ M:'=2(R,& MQ*76C&'1R$G]Y>1\-W+2/3 Y^1#Z?O@$
M\D"5Q)1\1LN<C8IDZ"3PEB>^M C@GJQH,&G!.;K4&/$"CEY0T.!IZ/6'H%0C
MD5?WH,0QE5ZLI*V<TC^V>Y.$,ADHHB"9AJ)C'8?71+,HK7]>6O)\2*_O@ 3Z
M8C<"?7Y@ GVKQ9<D.B\O8 9V7C;24'MIN-R--%P<F#3<!=9OSI1JR[G&8Z#T
MG:GG##W5R$;]9>-J-[)Q>6"R\5D,!/9+"$OV<L!38C_%!$RG003B\11&7QMQ
MJ+TX7.]&'*X.3!PP<&9U3T]L59V&<;>>QUY*W,K[1OTPBD0\#K%Y/_"G/( :
M!,I>($R-&U)_:;K9C31='Y@T?0Q$%$YB2Q53Q"]!G&)J4QY,_ %6'* -IHLM
M&M&HOVBTSW8C&S<')AMWMZ!HKD#3?,)ANC&KE[?T9A\PA?6KY_0\GYBP*7%G
M_.F6JHU@A4,OUIEQVQ4#U%@8GPM9[M(B)B^0P3A42I/ >0P]%_/C()DQYPU'
M0B2<GA)VV(.GEFDG:O)1NHPOA@VW*N,$OPQ'7M_NB0!N#Y?"&3$X&!XU8$^
M-N0AS/(Z7G)J?\FH4*OO.[!!4PXS&A56XY +K+"TBHO[GX8"_A:9Q5E>K)ZU
M)=<X@RZ9I>MD(;QIV@S+0]Y67 FH:+T9F:]3]%-^GXH6 FHAX--.\^5H5?QE
M^CBG#FW7@Z=/V"HPKJC!L$&[+-J58VHX;Y@:"I@:K@Z)J6'C_H)]$(D::_CV
MCFIVSNJIXLNLXL5K4.-C$273EH5/QJH"VV?'(Z*!^XQU^A,A:X1)#<?"K/]
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MU.%R#I_#PX1,;EIPFR-DESK./R*^'"=)(J\WP>4R5VIHOEJ+(OW\*RHRE&>
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M,'II1P^]H\[9>:O3O6YU+BZ.MX+]4E==7?Y0=$HHGO[?_]4Y;[^"_^U>O7+
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ME*Q-2!E>9"[(<.@P?=*RPTG2P_EP]@!G*PT39!N(J'MU/(G@W]3%R2416'?
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M; ?7SAM<.S!<HP(5.H]$8LJM"<5(AN:9 BMXVX!H#5[5!*\J[@J[V'R&^HK
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MV*"'\ZN*(H.RX8V30#TAKRI<*\L%&/;^E#@A'N'SQ ,-4-6R*<VCIFXAXWU
M[#0C+"02CRFF4941H=$@D8Y@$;4^>SU6#CMYJG>QHS<@(C&=K]8E2BGK*Q/6
M5TX479N#\\PL"^<-RT(1R\)5P[)0O9 8S[ #!5MQJ]E-!:UFR[5B61[<4KJZ
M!D>@.IS\J'28I7585HWVB1A;-C\U'9Z[LFLK[CNZJ:#O:+FLE*5\+27!!YG
MWW7^?D?5_O=P84H[!XEAUF+IO]<'FWFJ35>LX(HX/XI3 R),.4R;9LB:@%+%
MG4,WFP],*H$D9=EJ2^%; TJ' TIO(@P26$1.R/7?+3OFL7^4W!TXY,Y'5/$1
MD"M#!9 Z2(BM-A%82MZ8DJ,<O6S JAY@!4)2,5IM/H2I!,3<5(=6#:/K(:'5
M76)1\XJ<(VG.;,49 <0< :83S9*C2(_=<X*OT62< &IEZL$C<1)&#TX@)PB\
M@K\VF%43S*JXM05!\!E JWU6'6K=-*AU0*B%]1ZN%SOCL8"S*Z--^42N' ^
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ME$W8:<3B!XX"7VRHAD&U=]81B@%XS_2(A6]'>H7(Y6?"^"*CJ;T0[F]H[%+
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M_EO\.DE_:A1SZ"+/].*0&AUAS9<22NHC3()7>!FJF X%_;PII]@IKEK8\Q[
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M9.@53Y\'"OZP[=)HW=];X6)X*;&SR!?OGU#ID'WRA"AJ2R((08@A%3S1+P?
MFHG(]_WU+DTDEO&_7TU>'7E@7,U$<G6&YU>R]X)SN;OTV'7N0#SA J);1\MT
M+ER1R^<*.OCE,.)$=CNL5^Q@5;"*1PONQJL+V)IIO16LQ\5K>3@2964FRN/Q
MFTI$DRNXZ>37.#%%37K (Y9^C>?+[J?B'OO+@6?.=SYM(5E]H_'98G4 4:L!
M[,=!RAM5M__WJPLP4,PDP+WFI_/6<#<7*].YX)_8O_)\0Y\VWFR 6 %IX=/P
M3.PWH:_;_#1 /,3A9"PJDN1YAM[*#MT>XJD0?RI:1EZE?O).Q/E4$J7IN#SR
MIC^&E>M_/V)\0-==[_JUKZ4WJ73147E)TGGIY3/;D\H_P>A_:C__J4S^B2,V
M]D4N7MIN'CYZ2%6?+7/CC[L+39V\-6U:2WQ8,"4%#OY(G,V2#_X!:Y&6R-UB
M<#8=XC%X6C^#I^.).):5:KC;>E<@E98:;5,+[>Y'4XDL?(GB[.DDE67+](SJ
MW8G4-DX:BY(R%*6YG%G81D44R4GRI)@/DIHG4W$J3\7)?%8%2[S3?SPXNA]F
MBE;>[XZ\S1 ."M7G?W=U<A&NT<\4J.5.ESS&P'OHR^'P5:@1@SXLYH[E;8LN
M;K^%8&^-25-?XT@7F:V:(5>9(1[69T%*SH)0=[>)_ >-+.\&E$/9#@HN#3\
M'T+%JC$-N %_ 47D6@Q]&H'"<*P*Q<V:#X65^L(R)[2RV\82/5!1%JP./WJ/
M.*NN]2)\T$!4!,VV71\<=O 'O,8;RVP''_V(X]+I<H[U=I[7U.2"^=-[2UT1
M..WTJOK=QY<MGD%-\>!>>U200YTVFT.E;!\$0,5!4=57XO09T_Q9JBP'-2YG
MFNV@=RMKBD5&*F(O/F*;D:X3YF5[PPSA):K.#!B"_E#XB05QGA'S1QE2$S9A
MYNQ2^&J"#73@HFU3^,;E&G83X(R;KF,[*L,KCT'MM@<4TF>I:_M YE@I%((P
M2$9?SXZY/BB N>ZCS]L'5D-;N#RDH56 S&%CK3LLAT^$';#*1?IP.!LD-/ "
M&*AK/XBNK4V38KYQQ,P745 ?&2+]*GX(;3\3MD;E$I<$SZ:<NL6C:XNL-&>@
M:QN-5PHMZ4_@HFU:3*L$1RTRW]5YI@> S641OAD)187PU6?\/\,,/?!Y;6+C
M#0/V&FQ,VB8).SL:41B&(PIRJH "+T.@C$8&/]%)!_8ML3"O"(K5#RQ<R*'(
MPA;$(R&\,:IY,7%YE9T?_.IU]3BF XK& RG&'^(KPQH]JL17)F'=2&N<2T7G
M4X"Y031A>F?B-61</HBQQL=2U3>@L#:LZ96_#A]DL2=J_A0AUHE*HT:T\_;A
MP28.J$<5BTGI"_TI0<_!K UO>=Y$(8HK;.%=ZJ57G36JSC@HA&RJMUL\VK\L
MK!AE4'0)=JCQ/@=?JOUN\:T*\K["WH4(3"R#O][I0_1;Y&-*LW$F0PJG:T46
M#CJ%U)_BRI@_@&-#1@9\!3@^_*S_Z3*0*J^SP^^WM,@ R*KKX?;W$%)X>O6"
MHQQX\Y\N8'D[QQ2+<4.#YZ#_. @!E??*(*(,4F'X*,,>PR<.PT?I,7PJ.!/%
M@7VR&)PXG(5L!J\--"L1H>V1(%HQFW(36*U]JT0=]3,MQXZJT$KE,ZZQ.9M\
M%RC)OENNR<K5X94@%M\>0J^Z!3'XZ))[_,<]/.V#;BY_5!?MCD:R\Y7Y9JN5
M2 R1'TO*'ZK[B#-0Q:JRDVMY#JTE52TMZ(.@$?!@P7;A[598W-TAKLOU<3VN
M&KQZ+N=[5^E5YG50=Z_ZO#UG*%]Y6@GG['BE>GEF7AD*%UZZXT 6,6W=<6-5
MV]*H6,V47S-Y10%M#M=,*>.Q.%&2*R9/OQ!>&HWJ(:DT&8F3T:0=Q>^5V,?R
MSNI$@K,Z/WI6,QW0M+*977C&]0C/1!:5V311=I+VV0R-)O702)9%>99<Y-ED
M-7<)QRYUC7IYIW$N"?_KV%',4S9_2GT.TFA:CP3/%7$\'/5-*-F8,ZM)O8S&
MX@@]^&:;2&I1*@<*WTM,D&'^.:4Z2:["/XENAV(=**G%="Q)XEC.KD3Z]I.*
M&#)2P'<;5\*0@\TG-4]B*-*_4DW\?%HP?C[93[;M9&U.*\?QD0[1IM/&L2C+
MQK("LCI2E\5R[!OSB82Q\Y,J-Y]5^UR30S4*]ZR@<$^KQNOQ:VH_F]9'+B0<
M(+*>-HD.)XY.,N[=9Q7ZK$*;L@H?>.&KBD5N8%(H8*KY0&UCR^/5Q;Q67S-S
M=0P*FI5Y?S'!C;5#J J)UV%% ;>V1"R7UE)<+A:_+)/D4W&8HHW]=#,(MY;Y
MI.'<)KO)B/6P$+]OC"6V]1+PK>F?]VO0?H]K!IE$RV?M$D5"%N51:_,"R1\\
MP0#\_O*OD958K@RD;R%%*UO,Z_3M+RE/$;]C'#A"83IG.3)8P Y+V O,2,G6
M:Y\Z;UJJ.KDJ\6KL-5*U"CW._6(Z]#OV5MK R_(4I3@=YLD-OCFY,U0E%251
M25$44L*A:8%N3P+TN\<)EDP9V7QNO;U+B9-+M55YJ ]H]:_$^?23]15Y4&_+
M4EVDF:C(R9H^==KN]%$;J]0Y#3%9$N?S\GG<(B-_'+@O%,_@_8)QD8Q.9.V*
MI5'+O'F-Q/%DWN=9.Q>QZA.Q\?!YV5)4W<J?AJ9Y!6 VV%9-_*EF-"6*T"U+
MA(GA[=&(52,&F#&80XT%>J%@&L%7$!J!?EJS_.1JJ)U<]*>%+Q'/AKF@;"BM
M:IL&S:GA/VT@A*JQ?V.WZ5*U'=L?[.KAZF(/-_#]06.?<QW@MC>$G38 POOU
MU4"E+FZHR9N.&V2?ID-;'C#G2ZG@W4'CP8)H0_?.I#(!I/8BU!XNT$YW-J@\
ME@#AAG>OP]QFG>-^BSJ%A(BVJ7OP%SMH%P*%+Z)4P4EJ_$N8S>:X@/K+X!'\
M?>2LN_4'^QYNS6?M[; P3+-8JK<5_F!+LW\@R!+N?^-N1-I9R1^*<$*AH7 <
M#V6 (H1?T1&6B3+7-2Q"(8GZ&6MY,0*_!P)WK_[,A T8DPT_\K3N3Y)MZ[#7
MOR[>SS("!S:VT)  99B3C:*VM\$>?C#!F4EW]"NNDRE18_2U,>55;]389]TW
M6;=6"OH*J>Y0MZ^0REHA18&?A*L55@F#;6I[B4ZA$!/=*]TJ[#04V#@2;AX.
MQ9E28B5.:RE;+'B7G;)C921.)\E=5J=;XW1C+.%&'SY43=0XY3DQ074&; #6
M?PP^0$F5=&NH<*5TB4]/F=%\)$Z&>7+H)V5<LB32:3SYY).J59TV2AV6V@A=
M%X\HT#+SH.?00%S@O&?ES6A4$6]:9.3Z"7.Y/*5#R;4CPC0&3VE<R5"SCG&F
MF ^;G3.2.)3GXBQ%O6$)J>:,*=]<\^E*2;;<&)A2-+$RM? ,IOAGG566Y>9K
MN[(L\U/)LH1DIT5IDR-%'&6T%R<<OKBY2HGGM58*Q6(GOWI_S>L@-+[8E[?1
M9O,N9+S*;S9/8&W<()Q$ <IO& YEQ^[6IN7<$VL#QO>+:3SB7_,9D0PIN?0O
M[3-T?8:N7:F$Y.GA<6OCT$[-,[5/N'6'NGW"+6O"[;-F:/::K-BDQI9GA0IC
MF=&M_H8[/=JR-Y5%:9+<WGSN:;;4!%6&LC@:E0CKW*+ (UO</TSK!SST8FN9
M2V(W"B-0[)#@1FZ,6\M\M& ?QY&Z9TIRPK0KJ;;L%)I/1&F:C+_7H8P;![G1
M=)TX)WP$:,0U=/DZIMF KN(\5V_RJ1^#3%12P*@JR1CT)Z;TOZO/P@:G!6I
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MF@'#% PX\Q<.L384Q<5&U6(1>M#IZ?>>*X)D+PD0Q -38DI2F/]%&O[7?\[
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M\D0L#*!?"K\'ZP!NH1G%!V(,4=5?;,UFZT:[HEF!DQ)W[_(#@[ <#2^'2S)
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M>8K4862]C 6"=,/7\%UU OM[(8<,\!9$#V]3E_LASE\'P1: ,5M+,Y;:%O=
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MZN4)V##0#]>FKK/:#K@=6H^JQH#C'RU"6)61KS T.' S69+>X4^$CZZ%'\0
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MR\]N!AWFP.2;,\6KZ-% .H8&<C[4E>;GC;42J]BX(IZ,8N$IT#!0%%&\=E4
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M9,,?'A4J#PJ?'8R$$-.D-7N,WR+KK*6\I>H3-8D76248$:8B$G0-7/J!5WN
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M1R;+4I$='QB:N/?VLZ7NL*=N==25YO53MTV#P&,5&U>OD]&O<4KN)O 3N.=
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ML+>U-;GF\I*UOX&OA_X7[4MF[Z!?WX&"5G\.5-=9FY;F:"B-P=KX5)D'#<G
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MX72W]UHSF$# J79MT,_VF[W-52J#9].)=K5!=5HZ,1N>?%>"[CO>R/19^TF
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M:W/;QK(V^IV_ CMKKU7VJ9&"&P$RSILJ6;83K1-;.I:25>^G72 YE+ - @P
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MY&[EU[1;97R8W;8W&J^L(:\8>B;XQ%?K"5044,VV'*XQ43.N%BP*L4FAMB&
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M*%"?9#XR(!&7NG&?-K85>&O5.*)C>S<Y.@FL<A@I?.'.T@4%P4YN,TVBR[4
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M^=\?O9N](ZHR$,! <"8\"<Y(_& ]4E@6H_F];\VH1!-C6QQ(4AR<?P7\69B
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M9%-G]I-T8]V#D+RE?ZTHT Z>H)OO)'8OX-_2V9GX+I/<\3V-5IG>K*)F[-;
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MQ^)WDP'L7*O &GW86, 78,%^;7\VP/T^2V_>?[G])'VU;.?)>GY[#GH/_QR
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M+O#*_=\5;OV12E^I8]/YNN%SNX*#L/&[WLH/SZ5=\23=-#=R0-=\QR#J%FA
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MV@M)X+@&3+MRS<1N-*L[7\$%]>^Q*W2YFL"5DGAU:=Q_@!<7U19&2];5V/F
M/464O>&EB%NT7%2$UL2#>Q45__".3:R'!P'!7A4\\-(>O-N8LT25[#_2Y[@G
M ",N%H-#3P>!(D"% 79E\;YZ^+*=!/-"WY[P9BR,FW$>C%:&L98(ZU:R06X
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M;S0\E_X3/<M>+!T6(;<2.P>K27T/0:6B1(CG.AB.9E4^@?#M@*2N_;>5-H_
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M:/NK("Y*Y52V0<8B1\-''JWI%)@M*A4#'OU/I'H%@&^Z%EH0P%J!0/18Y;%
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M?M$>3RBAT*.R$K(51@$QW78RO-;'Y2"!["2QRYF$P%4B[-U#W]SCY9LJJEQ
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MD+,1+^KE"^'[,S>5C\L747FIJ-()";[ 2<@DB11E\ 7O_6DAP19 7K)$(%]
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MI(&3AW8JP.ET;8L!]S,)1Z[I$F",7M8SMF!44P%V1T@L>>BE CS/W,PF6&[
M#4#R9A4@>D2$DH-6UA1@>C+.#UDQ'%K.P).*>*TI0/:(!2(/352 [^D,$":>
M3L(3)#9UG? #SNY84X#K$0]('AJI ,_3H14G0V98OWHX0#UT;076U,-KL@*
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M11ZZJ #GDSD9*5EVI*4 T2,(>CQT#S*[0PSB,!P$])[&/L*/]F )MCOKZ9I
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M3*8!F3XKP/5;7V%<(9-C!;B>WBF,*V3JZQ5<Y[6?-KURA1)=_BD*GA!R^]&
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MN: BK$N'61SS#9D:$A]F82PW9*9(>)B%,=IUR-10$<RG%BX,D22WUG7(S)+
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ME1 3[[9RK6U6KL5AY4J(+W>5.;((6GL+F4L_M)>5*R%6V\'41^&JOE]W!T(
MLQ3H4SG8)M#7]ZMVD-/?ZSK]%K:MP5J<+0__GL?]4RT%8K6H"KP?(.0DM2SR
M -A6($ [\V?8#KP^62NOC,":"VZ0T]3K!M:!%;I%QA(,8-"B0-W<QB-G']JO
M1]Z&G,5=4]2_WEUT0QQ8MD-'ZWM.R-K.7KJ#<N@C8;"'$,=FZ*/6XA+LQ7!
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MC?$")\P"V4)O5).L\N+4.*SO/='<+'LTFE(F9)VJ ($XRE,[=XDB*.JKH-P
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MI@U*)\%ZK(PTMU)IURB>6!?1'CPJP7+4$?>HZJY72F1;'H_IA2E#JF"!;WG
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M&MDP;:'U%EL1T!08@93.J61)MHD*,0R(X?H$_KNR_3<TMT%:L:RI(@=U.,"
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M+3%?9W)U<&]S:6UE8RYH=&WM6FMOVS84_6[ _X$PL*$%%,5VFG9-/ /.HUV
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MS['\1P']>C= ]^:^?V'LOZD^M3E><XE&84]'4.AH(E1<,FZ$1Q_0)/L*\1Q
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MOE,>&B]S(-E7/ONJMWWWLZ^(WP!02P,$%     @ ]HBR5+\?*MOS'P  G;4
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MYC["AL%QR:?\?2I<FW6K-6K4&;6C@Z;RTJLH >F.V!V#:K37&3P/ ^6& J.
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MA'?2@'H=9$J6N6U24"^28DY]#M8K$\1U;.TXZ-LXOY\;)=DIRM1PL.IQ\%"
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MBM&00=M:6(27,*@F&/I4%X%LX^^ >D5R;[M#YH_[TQT2KE32K59;P&"3<>R
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MO5O9?8(R=&@8#X46_NRD#1)<$+60QD8O&*:XI#C-GI""^NOB*_Q5J684MRC
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M&*]"'3E^VQ4KBVK7>^HJ"6."0LCE/72")5<T87LWDLOKDR"3#/8/0E@L;^\
MS+1'&%1-UL6O;<9:1,DK*\]\.#]0$&D*A(@J6*PT,5[+=S.OA@Y:G@]G\TN+
M85#=VIA7%"FYYB_SF=<\0PS',_*C.T!AS.W(3=%I+W!<!KX%5[]:]<G8-46\
M?!1,I(( \=^W8:?=_I)UD+6N0UPF</5>8EZBOX(U)WIPHZP>$2C!3T47]>X
M\=#ELJNCA#N 9&:%:RU?#+YG0O=7B?=\>GH*6"%<,@Z.DCCUBF\)TVDQG7/)
M5K]IN?DM2U1[GBA")6;=_<+OA^XM:'JL"0[O02]N\>1C?CD"GO,7K(A :BX7
M9[DOTT0SFI4YG#)Z/!;/MPUOG,9?2^E<]^,K*.SDS\Z+QSA1NS?S34DLJ^D0
M-2=</]^!?;\%1>O+1&YZ&,P%9#:=9%HOAO%B9:#UB&/*N:7MRPMQU I4.+@Z
M]C7@1.X+Z2.G&U]-*3@<=4^(8C&&E+JA)5YN;%!\CG@=_=*8JDZ(RJ6WE[%
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M-FT%Q7FA8*#:M1=Q4_YPMD*Q\V8>5QJ-^@;@K>%5$'4)>Y^-=[5Z!\A5]#9
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M"YQ'E>9\!^=<8M&[GWJ_*=R2P*ZRPU.K&L<Y*"H<,J-)L>3#BGNLAVVR]@I
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MUVK SOZSJPE+X\=;+IA6W?8HFR[#Y^@V%;NX#YFM3&6/8I87PPB7,[HS)RG
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M&\?<>_R28F=ME4%)=C.#*>HVR0;W9KS;E(L[O#PKKCX_%6[S>+K&@<*-T[?
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M:U/MPC&442WO>THV'9J?' &B'/45FUO!MZ;FBK9UZ,6=2AWK9$QQKKZU@Y6
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MY6G_"@T K<I_,T7'-5(CM=!>BL_[;]0-^-0:Q*^*>L,S33RPC09<6*,!46C
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M-^3LV#@:-U,OPMG@>P@7RV^8(ZQ(1%+8+KC5-)+R'Y"32FRM$FDGQU93:9W
MRL*B88M"M;4S.] ^(%.UU&?*V<KY5 '=M)X-&$?A;N%(3]A!CSW[RT]TEH*B
M3M[NXMF9(Z+DZ1M>).,?JA".]NXU,V*M.Q G[_([SAL1)KEK2>O,6<=UR#"H
M2!D:('*QFP^7&23@;EV(CS3S-7=FF\WQB7^>K&O=Z[__U(FPI^;!NF"_X!K?
MT%;2:VL=DI.D92QG[(X':,!MNJ S2IIO%<SIV>R-<AV9R].ZGM9@]L\.<WMO
M!=Z[*%[?<A>.@H*SOY6^+:^1((%C>PC:*0U*XH1!EKYI&DX94%?H%FQ-XU'D
M-*7MH.85&/=PXH.^B$*\C%[7ZP -$;BG<XHV=< Y6XZQ8T!Z&/#MM=]/6N/C
M$1[CHTZ/2*SR)\"Y]J?-GPO4>T&AJ16HGZ<&)?]="=AOX"L_&^;[<G?,I8!B
MG]2GU-4.LMW/$_EU29 F3A@-D!WA4^"M&.7=4J@W?11/\9[TN>I-+%Q);$",
MIL5GW*2HN!QKTF_3KTHJ&_TY'4F^ Q^_(P<L!) O'^ZJ3D_I:D_)6-O:$Y,.
MP=K>T>.&-?D3 /)R/]]!\+1>L(<=B,=E:FGQ^N-8ZYJ^+Z'BJ;@S/+N>Y)>1
MMW$1.=.<[)K#TUA 9D1GKE_H%A3H.$*[5 5\&@98J#2\X>&L-X8XUE>0?[=X
M@E]/_\8XA3+R*Z4 \M;#N2+EOSKZ^DFI4&-$?:*+1LY?/8QZZO$)$??ZW\N*
M53R;D.U-K_S-WV1^DS\9(C2F8P\;_>N<DC']7.QM1!WPU6\^W'=V,D6_I_&Y
MYQ-=[QH3RHO-6BJ_DDZY7F&7T27K0:T;+W/A+F"ZG2FPD#R!Z31U 'EDM>'W
MJPRI-WEJ<>)]Q36/Y%7#$IS_H9C"Q@KY_T8M'XO\,5R2*2V)$)(!*2,%Y"+U
MJ7<UPB2EB-4^_F]<D42RFL:'!D!B/H.G":\HK8>W^D1MT0 &,DG0<2MFEGQX
M=  ]#4&1^\F( ^?/B[\?U3&G-[1^_L<3='_9TV&AHG[;J3Y&\!#XH$)CC*2X
MZH#[A/H-&TFE%/5TEUA(8KB4K8I,U0&A\>KK(5TU%41#T(3GI\H8F$?8B,1=
MBMPUL(C;W!/)#JZ4Y6B=;>O^)M9LFXK.HYC.59PS30.LITV/>5<KP,MF.LEO
M*6.%2YRPJ-:+%*3GS+!I%B.5-UYITA686S^\).0A#9M*C[9=IF[]WIY>E9LQ
M[8E3<LAE493/?#(KN2WZ70=H%296_<'[KX)_+OFK2)DPN3M;% #_,1_ _^@#
ML^^<.Z#?!,FB 4>OX7)Z:]&@9?G1YAGE*WSK'!S4H3)2X9"G "GDQ0T*:3Z@
MG_ U10.&(O7%G.8(,8*8^=(+(UF0EX/!#IYY**;S8)J%SD%,;\$7JR..BTB_
M+<GMG20[LQW%<SB+'>S%.T1.VF @)^Y$OU 'MP?LU;/AW.)'(1TZV<&7PKH>
M_OH*COD5XGKN9'=,;1%/7BY7.:DY\<1\I6+)*JQ;\V_0G,^LW2?-*]#U"!8-
MG[#?N=-+.?&"U_,RPR4([N\\Y2^6';:75RSZ;(EN*?K>]%FTVHC)(#U$C'^X
M'\S.>/",BQLF[CM!Y0T1!CRI6XO8]9'*\&#7G?';DB@?9;5;JZVM@&ZO*KS7
MM*!H%""LGW.@<I# J1\RD#)?I+)N%W^XIQ'(P?YHC$]-MT]^%8=+/MY1@)7<
M0:WKJ;],WG&Q_N=K?V:^^/<^N#IM!U/K":=W^2?3JV*&2E,X52779AL&%. -
MOD6Z#1<^@1XQ)SRW%O0HL:,<-X'#&,\Z)^-3OCA*0 ,D^'J0+&A C-,NJFD
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MTYYLE6ZI:3 T[DX5I=<$SG??R:46T.@RHZ.-_I;YMW+67!ZZ&?\LJ 8<!CX
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MR-XC=EF)OO9Q5J<HIE& ,UR2)LF<G=^FP]UN(\(Y[5/&5)=8!&[S7UN%]TI
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MA'8/Q..4"9?CO.F>C>0+$ &KI''$6%8F0Y<ES7 X"+I9&JZPIW02Q]4M86A
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M5R%WM;>[U,Y2M:ZGI^0,[N-GKON]S!TY- N^YS93- EW7JUWT>'P*W;-GRG
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M2U]\:\OEH]Z6.T_3-NC5?L_8:7JUDK>\V[I>LMK#0G8Y/*="!LA\R"6]+^W
MS1%(NF>LHIVY"'VET8TAS>:(00G34*O^27]K[1?LCR.;.V@E$RN48U/QRP(Y
MTUK.W4,2\#NS:23<-/4MP ;WCU@]ZG12WV%7EL*$Z5W,_01:%3TSVW_FP]#R
MT[Y!]]X1P?NWTW\UZ3<_L1&KGC[S)8C'L"68X):!W^#<,"*!$)(4Y1F$&N)O
M]/Z\>YT3#OGAI9#RL]!.VT</RN'F9 3N'7(V#C)V&?JSQ!#_YR6@P^4@]-_:
MD?Q9YGDEY4>OO]^75.$2ZU_?U<%/8W\A,./[;$[I)+4<KK;8X<'W8AI!I43
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M$F=':<JW:<9[P],RF:&^GCQ>$Y75]KHM5E.Z!T62!@K7?K%OFFEFWA!_6K'
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M[UBD.:..!4B6GMH(>4^WXNX$K^#,8WS+(N<@%)-<TCJ&?G<8ROW%3RUWYD\
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MY^/NYGFHV^9PSI^?C)Q71LW77IE#>&Y_U"?=-:SA^;:N3;%NKN^M1&..+V2
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MQS79OKS*!)B<=)IS1_-@VC5W=;%L*1;B(:-.P^A9SW@-![_K8;1DG53+CD1
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MXX+BC^D@">5Z+I*^" 8!*<Z>5]<40TF+$^-5Q36U+2;#DI7AA-IEI*T!;Y,
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M&)Y%@3*\5I0<(K<R3O0S1N3*TG)V8*EF-0(JGD5WB<B[]O*^"P7?GA$X>'K
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M2K >IH&[\!I],,"FU>MA:7FU[ WH4>6^0W9ZZ@+2L+6Y)0^%=P">L&612":
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MF9+YW;ZD4OAC.B'JW_\+4$L#!!0    ( /:(LE28-U=3>0P  .Z7   7
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M5F Y4H"5ZE/98Q4@ON%3Q7MP[[\*:4GY*[6QEXH'*T!;X\<JC9!Z-U: RE8
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M>Z%M&_,+1772+EU2%SG7R;C1)^BQ=,\C(&%PH(K_%:&>:,8I=$4LYND4UG-
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M;U< ;'^O0FQ^F"K(1+L$P2*6;PHE5M9WT N#["=O$]T\>YMN6@YTDD_#7,/
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M,D*>B_R5X;NDC-9F*H33^2GMG3+?M.V;3\!9(Q^2G5D)E=&.3D(5OFDSQK[
M-7(\T^98":OEVT9*1&7&=:<&) +%MQ&AO(@(_(1>V7\"5E<;A9 (9G&[X&BS
MPQ2SGY<M.EXD^!P[4O?,D9J2:[@ED+I@C%$L-10T+H);1K+P[=3N#S* +BTB
M3KO><%K/ <&:LI/]!U):GX$'_;#?,YB'%X*O*%3*!/:?FP/P\D/@ F\M=P#L
M9>E-J1*1>@2FKJPV$JQN05&1%J^Q5L[J*I*I17>WO$;+)23TS[=T??OC(?>8
M]2,.8L8:2P?U)M2\Y:E$*Q1(2%^HQ-(!4+/IQRK:NDW>6M-B_NX#*_I_/@SI
M%0XIK?3*"\(U" $S-(+0C6"_NI8Y 2Y\.L!^@&'%"NDDH6**=-Z6BM'*&;)*
MB! K*%&(TGB-B!Y5R5FM*N4QA$J._660/$]OI7ZCC@;;51OJ]UU#(4:M '25
M7Y20F8TCU2,?3JE%RU8HRJZ!B_K**FH1FLL"M@AN*"44_62GOERBX11)T%V\
M__[]-=C5;C^!>[D6F-7@8.OQTG*)UK-%QU/']9B_/_N@3B E8",62)DM.AY$
MKL?\X4R9. J@[&9D^TFCR!-.1[#_96/IDK'GL>MS(5IX/,39&-3'PB^43+BD
MU.%H$5+2@>/@R._;J'((BDPR'+>87*<X)BF.'N%M+K#R9O0>? J38KDBT$7A
M/:XU1TSM(6&Z+%Q.O52@U/PE+ 9MM1-WOD,@". U3/X[7Q,<K=9)P#[N20N&
MJC0Z2!^W7FD1IN*BD'2Y#:1>,=(\+TZGBNE9R_&J I>5XI'>JJ&2V?H,MR?X
M#$E ,0WTH)&FSV*WLXKC1%XN2BMC.L\W:NAF#=19ZM 9W;6E:!%'>8&I$G"J
MEAT3F(U/\G,P&P9 _1*J7_#@H?3R3YX.4.<,:@^?I!%4GX)0X$5PXKILZ-1K
MSF<U5AK:A'\8]WR7]$I%HHW,5)N..5@3>,/H$C' TB\&<2/R<+>Z5DVCDV+C
M/#F@<G1QL[;A\_&H<0<;U!8\YUI(6+!LXKLQ7@L'4"/^\4B.AYF=AJ"-@M>(
ML.(RY+-)79CL@._ZV"__5%6@\"J!>Y?!I6QZP'[EISTJ8L40],K!HX!B_8BQ
M:S*ZGD,Z!.M63J"5,'J>E=JB>[]@\O7.?R1X16!@3&8EK,,XT52(K<Q.?=6G
M\4F:487,74L5O(,PV%3(KLK13M-"LD(M(>L)O'P"(234_0Q8]6SR4ZH[;N0P
M'LZB[=8S*%E1LH;2;:! ],(2X;):)%1CM@4$/@)B+MB4PSB$2G(%PLSSD".>
M(UUG6B2*JL6=3\U</T"AX1U;2\+Q[<YZ3J<2;GG 2S:2;/QJ/<I;M>Y";7[Z
M2^I)I*]PLF'A76[7*/?)Z+=)#1=2+K>\]B7CK^Y/U8>]*\SOB]9]?"RLK^=,
M*H26][\DA/"$/0^20%#=BU^-^I:OYT/*Z[9GI^7&'N2=\ .%W(QO^OX81-#(
MF\SE55K<_)'@(+>]&B_G%F&T@!AWT(B#19E,5*<F6%XI+@XY9%K#*QR$4_(
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MJD>41%"C:?KDSQ,%M_*J&MM&P1;L6(PB9&5\E%68T4__C9+F4HXN*%M#E(N
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MY6=<[RK=,)QH07&\F9Z$SAJ0%70= ET4LHATS]=T&=@X.EU)9#6AK"2N.,S
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MJ::GNS+:Z>I8/=4+"JF0Z4*@NP6$)=.RR['7W3C/H?B%HGA*4#PF*'K<BIR
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MNF.S&S'3!YEKB .4W=EB<G+AX1!'*Y6,;.C1Z;NQ3CQ@$L)K^ F$;/:\I)W
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M6HP@<_&UGK'*1S+$#3+I4\T)1F[&UGQJK1%%RE2J6[OB!XIJAF_<PQ7PGF
MR;-,DTD)@,7*=RF>-W-"T[OM>80/>(-\X*4BEV)^"83%>:E]N5]F1F?00<Y&
M*4<XYVN"H]5Z3H ?+"&98]:-&U$(N]H]H?,!3%'"; 8KQ,3=B_VZ1FHD9-_%
M[\G'<?"#-NZ[R: [Q[< D2_ BZB.LD[:Y/$GL\:M+)&C.8V5287G!7G)@$%R
M,!D^%4I8Q[CERXSKGI(A62_*#I2([.K,1HT%H$6L8Q10F7'=$R8D8_T1<=;T
MS)\N[8BJ$?\8A=;,S.Y!#XHMIQSZ^!X'#F.?,;$*TS46([D/ZSN'1TBF@]$S
M<J'OQHW"QI*Y!:3CDUZ):7PS)8SDYQZP'QM5V*._OLH>#"FT5\OXN*U@*\SJ
M]'<YP<E5#[4"%\O8<8#29I WY>S$1)%SS7GXHJ!!6[RG8_KBT_VW1ENE31U%
MJ /(P_'K9=;B46*,VE*[//S.O@Y)UA<:.NST<]0J5X7!W'T</5G<VKO1F\F6
M>C9$6*RE+RS97Q])M,4S]N?9Y/(:7GT13.,T?6\AY="\-W/G>>-Z-75OYD.[
M7W!(S[ LLI.<9,'$H7\GT)@5R4^0Q:B9^'4MQ7&^K)(1$S3OM@#?O00>8&6)
M+RA</T$O'HP)2#)PM=_0'U%$XG:J/ ;I4TP4I9A!*P?=\+"AWG+-'9*2[+0V
MJ.B*DK3"!+%'.HL$&BUF:Z="DS[P&M*]MD@YDMW.;FVO=MWX(3W(@SD.@7>+
M21&WX3HX#E(L/\+&MRM*:2<>#O-4$^F3L,&*.CX9VZZTTR-F3I_C-(I"_4G;
M.*A"F?-W&E1Q&E3QUQU4D>[3S[-KP6#'X8LAMXU7EZ>CW?C.=Z,@) @$5^L9
M6+C0>1;D9C,$.WVH4G9F88!K(T<TU5_78)SZM<-6Q,1P &*USEV5%'(\T7*0
M/$*R1!X,KO"&&@@(T#_.T H'8 8DM@4?-"NU&GUEP\DHI8_JY:L'D@!@VN0_
M]2^!__4>L[>-?7?Z#(E+P-)<22,O.3:K<I0$E20DH'$DYR4F!+\@?V5,T#F,
MUAHQ% LRST3-N]7P0P9EM,<BL0H[-?45Q+7($]>-)R>DR(SMM'KD%O-8BH78
MP%RUG0$IZ2FM@N_.%K\:]^:I9T1G9;WTZ*8GZ$#T7,X$=XYFVG\V=CUO8 97
MG;R1'.TM\NFRJ-F::\O(IV,E)'^- K:<B+TN?0T)>@;L^>\Z1'-*[26%]76R
M".+'$[G5I \.V<[**^RS)#P!Z8./\0B=)Q1\E7MCK1.6U<E5"H18?(FMFW6\
M*1@C^X*5:E!;,(U']9EL4P>I<E9P/<K7#*6'2E>@BM41-$.P,,6&B]6E!P(;
MEF]M=LTI[=^9C.K46N6I_5-R_Y3<EY;P*;D_VN1^=MX0 AUF_TQB=X">/P$]
M^O>O80K/$N8"-[XT!2^?U,X.V^=(0DC\V, $WA6.2#A=3L@"I4:G< *)!]HH
M$Q:<C%(Z03Y%/5UX:,5H3/QAUC,G\ZIN!QBK?I.H"=K%$EW#F*A_M\4!2ORQ
MR2P$SM>;($0;$$]@*'?XMGOB[8!LYGI$I='-E>[103*QLI#^DP]W'Z$/"?!R
MD2>9[<$';4QBX>1/]RSC'B/H'R$]+L-=M3FZ,YA9_-9B1%.8[75+YQE"+,'F
M&_\9$>PS,P%X]P@LD(?8-<;-ZT8 (V)X,Q-4S[XI2?BO^KZ"[(X0?&&A.<XO
MLU/^B-"6H9[C7S#Y^DCP%A)OEQ'!OV$ZX(Q'*IT<Z9QZ(U,@E<I_ZL_@,[N5
MKM: TDQ]6C:0GU\,77#&(X9.CG1.KY$+P21)"9C,V,^$?DM7\@21'T2$_6/<
M>4E-AN GZ-']ZGB1"UWV.\F@_2FQ\DR!!LK'X?SH%5[G@!S)VW+?;9O2*19-
MR'\XGDU=73/?C!OAEQ6 !]D#)0$3H6"!1MVW([+Z:I>><5FYXS\-UY!D4N4/
MN12^LE8#(QQ=*2XV8ZKJP;\/.$1+Y*39[<EV2P *6'!-@,-M,,;DJ[?R(A-
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M.*'-TRS^\8Z!7H  LE_[?U!+ P04    " #VB+)4(JCYRTL( 0!#6@T %P
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MP5P7LJ%!HC@EC*CRHK&61ZPIBL@<^!2C45T;/:KY^9R/9<$LM_@E:$" E@<
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M?Y5JM^X #TI'>'2"K1W$Y!6O<K_!.;G%>;@P$V'$\.%]^\$5"-N)_0TJ-E4
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M5):86<! #![NWA86]V1G99UID3^<#&8)F'$#$8-FQ)DRAQ;O+(/B6_#]W H
MG?W;7"CN"&W; 2PNH;MZ!CN)F; 2WFEKP)4Z=?^_^*D#L;PK.SKP.["%SMN(
M-)6%VZ5N8Z]S:Y75M;C*\H='4KWQ9$F"6+0,%2H=BI<Z+PK'(#'O@8('>_MR
M?)@3$DB1MI% (A9T&T.X_N6/[TG^%"\(8P!P$39C!K1*J)XW%=2K3KQ$!*RG
MRTK=TF./@0"\O+5WI-SFZ4W*R#7O0Q?)-HK3U75*]41MY>MTD:W)35ZG_OS,
M=H,'_ 40N.,R#0/P4>>@R0$7U\1@/X2#P*S]P8PO4*\/ZQ87$UGF#3@!<0 /
M\Z4J$H?G6;XK +2A9%!1T0$/_#'7>AN\AK)P?K\AL7:,36A9W^!6L80)S:+'
MFJ(E!0DS::O4-X">*HWP!=-4-4-79^;>U*7F?O6X\JXV]J]3.D2=%^.>&?JE
M[^'*>HC ,=CNG![H. 5YFG+%@_0<Y21/][P]9$FH71S17;O>Q*L]_8ZP5\3I
MZB&KXQCJ.A\W^?5ZDQ5Q=37\F3S3/X>+-QB)6X#HQ5$8'_#AUO=6*-MY.POT
MBL+I-:K2 Q3L(]I4[D_P>*]Q@==S_HXE;3=O''<NS^9%F>.%>6J$=J_ "WIK
M<-7]:#OS=?@E5RK73I'?]B2<%\:. 3D0 P!T]!CB"N(FWHY%E?M?/(.@9'<^
M 0X1= .%]F1B(I]1_:,30;(]8R!G:FLV57ED*CH-IJ<#:6> #'E7C8'MGN^8
M^Z#NR!-)MZ3>Z$/!5S$Z5*$B&3/J6@*\L:QB%EB"8XTF>UF-55/U*9PFXK1@
MZ#5_\BKM#%(XK<^'<G>-(\G3/HAZ:6K!M^JE*:8V3ES]!QRG!;N:),4LCUF.
MTWT<?W&=7L4I/7JWWS=-9!,]Y!1 X_3'GX\RSU'SF&_%AN2OMA,^+CLL"R=I
M\ -S +@J'@,<2!FN?MCKE![4<5(%%> JJ*#[K-=X]38B%CJ\U(0IY>[.NZ+;
MSQ\!'?0V*A+6>>-Y.^:MK&\$"I];FZ)_;0-R<5,8WMPL-#<W<%<W4A7T[V[Z
MDW0W\IC18[T\M#J%SUDF#F]GRX%4I9-(6(P6[T[&Y_3']B2V/-RDNWVH>H)Y
ML_P8KV/FY>WM07SK><CX?\X)W8W252A#;2QV(8RRD7A7!OJ2ISC;%CR/<['+
M[<PN*M@NL#/(H ,11@9<V]0:4\2N9A4SXZ[',:H,2 6/=QCF20'0*UY53+2G
M )96<^4("Z[AE%T!TSF5[]]8%!=G-Z[NDPZ5X##1LF-V_UKT+V GY&.1JTGM
M;)%(8*37WM6=;'5'"_FN6\H'C"-WB"WEH8\U126[M88-2S75KZ[XJV+:[I:_
M$%NC+.E3#TJWWWQ%HO.<1'%)(O^<RH<8&R[4:ZPI&,2 Q3M,L^@51A6]6M1T
M7X.F3SP@G.0!8:-*W3D@0OPPV9W+>992NW1+S<Z;#<FK'2+<[9L!+Q!G)1/&
M;!9QP#LY<VWWRM28B<#'C% &>#4Y#9I'9S<YLWOAXQ,5?,$\%[?B46WT<C*(
MTH&N!.B(!M.@08U<'!W1%HM[S4MMC@<U2$R'#N\7'7\2=A9)'3J!7M5'OM>
M=RV'PY*;-6(C<.?G-TU.LGJ4_;#&WX&: L"=CI(957[FNGWC<G@C"^8)#\5!
MK0B(TD_9_;#7K9(W*V9WI-@FY<W2.B#;A!8 6@S84MN85;K-5U'=]S7"!<(H
MY_WI*O<#+((LM->Z-S83R'BHND[I^E?5V:L<]2SBP1E7<FKAMU4COI30JEO6
M5SAO4$I@8EM=5*8!DUH(GCF%IY!/6)]+.'PB8=LDPM?K#=Z7@J42X9<U+)DP
MBO;%4.DV694T9XU^OI_Q2\5/Y$N\R.!/VB9(Z*4<'DXW[+#(U5LQH_IS&2?Q
M[[AZ$$5)LP//.<[S%VKT/>,\:FI\F-\).A$/OP2ZL*G 9DT*,86C[9X81RL]
M1+!;;;1@!(]JBL6^: QLA1@?) A+J;,P?5;6JM)Q\XFP"")V@D\7='P^_%FU
M%M25:^)TM<M.U#WYAUJ'1^08Y(W,>/SK2G@5W*) K^@Q/-E&=%'?$'K^3-FC
MFK@DZ^(UNNX=T*&#1L;'8GLG&%GRSL=Q$Y_O+GG,.<E+'*=-X,_?"6[RQ]B$
M[8XT((B1/0KK@]<(T_ )C V-MJ4^GB1]MIP9*\^XX.ZML!9\?V"8N(4>'RJ_
M%5^GXJ<*GQ.H^:'47.<IA'1^AXQ(J$TD4MR2E,'W9CE;9WD9_TY"7 &XC [@
M"#O(1 QN AKKG1LAG"XOZ5Q3GO1=@ >NK*X#7 7O4=PVCU=Q>M%;?34?@M %
M +W[T55F+V^ +CKEN0!PU9>M6*&V/0^O-YD7I%CD\;[P3)R_,,+TR$C6FRS'
M])][M\[/*2O+MT,:M6IWOZEB80+>^X_+-DS]F'$GH;ZZBBO;K ULH,B!@\"M
M&U@POES'!\@3R><9 $2.]1BI7JR]0=%^9/"7N']4U!Q[[*Y[VD]TOV?[MO$N
M*^D:.(*USX&JH/?>L,--4\@[++74Q4+<\MFYIP04HK$E8!O&&G \OS?/$(&C
M8T[ X 03-=%[0E!3(BNR ?Z*8"P$JE\<C")NCT=43=1AE6/;.DA%30$F"8V<
MF:$H4@9 S'L 1Z ,*J3]5$HS6Z]\1"VZ'_)>#+,%(*K>H7-82+DP1\$;M,K%
M5[_P0&@I00."_42]2I^U@17N(-L=&.@A7)</<^1 W_DI=:<,-Q=FZ+!F;(NC
M%<8;D:!0T%&^G;"9%@V"EKB8\[G6E#B WI&D+)K?'%5X.3FJ%QK#(4-"QXPE
M$Q0E^VX_0+G=['3*@&4Q?\?H( GE%^>-J4,!UE)I,V.)D>Y&!6ZUR)4CW[ D
M,_=TW\K0![!YB:.#[V ",RJ_0U;B9'\H$^ %'Y^HUZER4^M.V@M75?(30&BI
M&0A?2T#)B_7*)49H@V!K4*]M>.EG/HK#ZSI](D6Y)BD]S%514R2ZRO*?6=;#
MR]^V=*G\1,K'+ +V<;FP"?'6U(]EE2.KS!:_/F9)1!GX,]YDQ8^(< (36"S'
M@9(N/8:;%-W/HI<X3RGQXI;D]X\X)P#(U[$ L[MK.#+POBZR]3I+4<%P#'U<
M-5!O&XU#4W=W>UW%7TATCC<Q-88X:9N,8[VN@>^8^APH\XG1AFA1M40%;\JB
MFE'5ZS6L^U.M@U9B,>E<1Y:XYD9:RX?L1KDE]#>UJ!52_T,)_=CU."^2J^J-
M.7UL=5? CZWBP.ACJVK*P>;Q4TE=H6EA=JZEJ/*8W0F[K:ORWJ'O$J1<*&M4
M56T-5UB0(E8:C;2*6:EF[?C)=PA:?O7RWL!0T'[\/2ATOW]XY2O7 /4\75/.
M,/BX+0*2KJ%3T/4X4%G9[(^&^SQ([CBE%L3H:OELW=9_D9CE%R_I"JAW[:?>
MT?L,_D-7RUVA:>^=OLD8?4>*$I>$^0@L%:ZF )$31\6,]FT1.U[G^QX3,/D&
MU2(FQ='.V<^%OEW/27ZSK!:4V;9\S'*6U"R8!UTU/DBLNXH;[?W,="Q)<[5V
M'.BZ:3N__JVI.6PN16MY";ZS%-H%I5+Z!&Q&F7R[FTC16R?\[T(JM,S2Z&\D
M7CV6))H]D1ROR.47DB\H;&YS5IVU1M/-IGYO"WHOXLLR0&7P\;@W\#SGK?0
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M];'P=_G$J,^6);L.W3#G4Y,J"!B.9HR!H].(397)MYT7Y+<M>R=%GN#",D8
MAAK"YO(9;T5-BRR)(_8HGY^L-SBG/^]"1'9!3O +K@NCL <;)Y[5-L2.EA"R
M5.Q(H+@HMIUX8/@/PPM?6JO#4;+.%U[,',\+>N1*DNR9R;DNN765Y?5[E8S%
M$ KA56&?F3OS-UX Q??55Y*2%=/+L(_)A5U]X396,3BCA&/XL"I?O/1=5L[B
M\HC?4SQ-_TS*YEGZ1;Q<$O9&GQ13_30..XG1+I!M/I^#3DE5!I-ENJQ201>(
M4.KP7M\@\#1*UC"BY!WC<RI7]OTBQQMCYYW8)R".^Z.KC'Y<^7@+U@8ZXTU?
MOF)X=6<NCDJ\J_:OEYMEA1 +-VRG8WAU=EE0Z+1IQO2:\(; BE7)O.6+E4S-
M4<5G.?X]3A[PES.2DF5LX6KO]QSQ1&^LYAX7J@?IO!VB.SB:URTA'>Y*L8LO
MT*53<PYP_GG##BC[L@G7Z15^RO+KE(Y@\X!93V;,"Q=C$.AY4CUPYIW$,A@\
MU1/KR'XH65=(B)CI2WP /2P%]Z<2LU5.JC/LW^+R\3R)K:IER'N'WQ2D?*@.
M<;NVZ)DV1HNJ-?#VH-6#6&1!.5/W>$3AV46HPY(X)(QK0.# X$$-\ E$HB')
MXZD17E8(=!Q?3'T>-;>I\0K0YF"J&M5*6?X0ZK-O/M/MO(BC&#-OU<DGLIX3
M\\<4LK[AG^3VF5#?-&YP&F-T'T<DW^:K>(%11-"'+8[HWODOG.,WZ/[M["W[
MY?G;7]ZB?U3T_@<RY99:/^+!3R&$,5!QZH&*TRF@XE2+BAG+[1GA*,L9,&CG
M(0R '/O5^E"@X'1D%+SW0,'[*:#@O18%7/.(OU2K M5Q,HP#:"2\-T+"^Y&1
M\+4'$KZ> A*^=MDEDJ:$7F: "UA8?&T$BZ]'AL5?/&#QERG XB\#L,CR*$ZK
M?8+JO@K_C[-"P$E6<%1@=B<<37_Y^(L13OXR,DZ^\<#)-U/ R3=:G%RGT;8H
M\Q@7?-&8+4B>H9?JYP2OYSF9/C"^,0+&-R,#XUL/8'P[!6!\JP7&;9XM2%&M
M'Y_(%Q8 'D_[N/&M$0R^'1D&WWG X+LIP. [O:$I[!L&APU8!'QGA(#O1D;
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M]UM7$/CY?O:&6PE3-!&[:E !8'QG]7L?9_7[B3BKW^N=U3^G]+!0/.)E25>
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M6^@,NH/O^5"K_&1B.WA?\%*%=Z;F]3Q]EB39,Z8L7F7Y>4ZBN/R8%45H9]X
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MW1)W70V7*HCGZ:8J;+U1-Q*,<UX#NJ6F$8?MYRPOR07YA$OVKM_Q-&!*+SS
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MOD!.++JKT\J^W0)V)A0/$)].X[;WI%QS65DY(\GO:WD47;^(PV<R$RQXI+)
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M6WV2IODGR \KQ#^N\O5S*<"OQIU$Y?/^($(-FB.!;BHHTDP'12Y*J@4B4JV
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M(#X)?XB/1JVO1O#9"$IZPX<C\>61A)T<7]Y:1_J1682ZI_IK>D?^;#CE[;B
M(^VNT<1SG$;ZCKW+CJ0+71+.-RR;3Y;0Y2>L*J3]=H!=8X? G(4LAT9$CAV)
M ]G&OJ[F8T1U6(1?QPE-6D[H/4F.\Z+,9RP3>GP) U;5S%4UL_')]U."3@9
MN&/[5"@X'T0>F@>1YI/& SRN.O-L/QZM["\KNVH20MF9$PMGNU+-*7DXFJW9
M7Y<Z*1!!PVM/B0GR3M6I7/\1N]6F?9V<GX/#%?TA(W&\7JY3<),E="5T1%8Y
MW()?KD,A&>D6'HC.4?=Q"X:H#03\KN?5BV(_!1/C09OZ$ Z/<F>?\FX^!)J
MH<9!$!K+'A^-GR2H4 ?:Z_LW^4EW>T;+YSS_^$+2-46XO'M]?I3[N0\&1]W
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MH;=HENB"$=5PC,);'D1D6_?%Z9DZKJW;7Y<\/21!HW=.CLXH=O)(7@""27&
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M^7I8S?0D. 3?>>.Y_DXJD2?:ACHSL==NC-<<DDPW_YJDZ:7Z.\23Y4O"LOV
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M#W=6Z-;M?[[95PEI8E@AZ2LEHU'\O+CDD)9#71'URLLE*X=G;IKFAZSEJH7
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ME-+NC-)NHW)2:1RA.-JI/4 "?=@WAC.RAGB+@8#\*>]Z51Y4-Q=?H:M%#;2
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M@J*<-+Z2I_P?.?^H7"GIQG5<-]. /Y_$Q,ISE6[TN8(8?+%CIF./#RTP7$@
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M1A>+\O>S)TZRHE/71-O,VKX%P,&^7:>N_6+J+X[/)F^T32SL23<48T"*E_T
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M8?\Q"([5/S%9%R5GI+A<3,FS^[C<3H@NWZK3\L)R7B(PUX21CF]V[,.?E1J
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MW@MLU;D_$?O4YI;QFH[L,/."4>NZZ4&<H/K'/6=SEI'T TG7U%6<:6\H;B_
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M9DJ5_[=OT=H^J^&&P@P"6:=W'$#)L,[ ;8VXY8J0=_0SB\5M=T6?UL]Y,9W
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M>84\U"/Z!.Y(H_*4"5<]V 1Y60I358I ?T#!QU09WWI84>O#4NH#>T'G,R7
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MOQ&D6>6N@6.)\@\E*80[<?\\A'YP!)=&?;:/''SBW^'OA=Q(X*CO_%;L,F3
MA LS,\ W=:D56X+939Z'\\QN.S7(HLUN!E*#S6Y6-BT, ?JS-/??TXK;RR_E
M?AZ[$7XP-[2#,?.\T5Y.1\P45ZF_#\\TSZ'V)2G>NU7K':G.O$LB^R2B$YI1
MRT['T++EHS@ZWNKD8C?!Y6O0H%@G5J8)J#D3USX%63%ESOZ^5Y"Q'BAT;J=J
M>^FZ84N!1'<29;=<>?@0$]$"4D#AV-[D9&]UI:I&";1"C"WHS7;D1QV3@E:/
M[7(QNW,"<]$-"Y>)OYT49QL=\AZBWCCX,>3F@F> ":-YQEWXLDI<1T3AH#6,
MA&$VAVT/"'A\GBLCOL%%OJKW%5V5KRL?"@POV"2F1!MT$\/E.&?>/I=>&82:
MIH>LX,E@3*E1&&0V:T*_L0&P#RG3W4"">;D<U/X8-13#"T6=64EQ@06B+L,P
MB^AZR=6(OI7,V,2/\,.I>N>ZZ;BR_33LYT8.)C7_;K56 ^+SHB"?K7RP:3%S
MN!E9(F /RNEPXD5AK^F1'6[QW+!W97U@&G!6\Q_=NDYGC"3M#,)?<](9QE"D
M""FS/9QHR_T_F6V1'F3AA-T"\O^=M5X!?<NVY2JY9]]$2D7N3K/+X?'TX^9C
MR' 9\OJ5+2U $8#M04/S\@17MJX/I^,Q=UFWI7>\(J_)00W$3X,*=#CJL9):
M#H;M7YU(NSO>:!(#(Z', K3[FEV^5V5J3TK@(::L40*M\"*ONW,=F@O&=,26
M$^XI&XZ),'NFZ_Y>-MH_KFU"'%.NHE9TS'8 L!2\\"%4Z$%K*2-R%'P+9C#!
MYE,QD5^QE_,+NYG<50:AQ4(,E^UDS;P>$A,W!%C&><O_?<D*^G-H/+O\1P*=
MDL?7$AT QD#+\"KR$!W1'&R;R4^SV+\I\/%W#+2$LO\G)/:# :J"$ ;^Q@,J
MHTQX<#VY<B%Z?5<)[PUV!3G"\#U&6A0GA>;E"6!*Q(5ZH$P$9;-2R.6N#$W5
M-E&-L3,T39,?,MU.8'R3J H@&T2.>;1I'80W#KY;3)%?-VD6G3F '7%?ZZ['
MWW,]]6(;\.^A[LS-U\Z8MKB:M*PVX@X]5:U&@:0X&G!OSA8%UT 75K#^>KNM
M3E37"F**-K<C7P6#'B@[!1$#:3\,-U4(P[T3$P'95!%,O]-6,9&+D>VSO!R7
MFM,]>7>6(>.-.XMWE.VQ34M&(LR+XJ W>GH4J9]!3W\A.2WLD=$\E)6V[=#?
MYL&\+9O?1%SL2#>C?V10[E?MA:_EB\!X#\QJ</F@1M61VR-S4)]9.=,<%N67
MFLBQ2=ZJ6:NQQ/(PERD+@RVA!)%J/_&A;(K\R WWWFTAJJ9M=@*H97-J:J@_
MQ&8ZY;A#-JJ&N9'H-F4[%'880CC182?6RS6<(IX="<I;HFDL;)KJ,"&+G0:"
MG *FE0'12RSUJG+\5K!=DT-LRN".%UHYQV /+5IRTF.-WU9INOC P? _XCH/
MIG/ 8LJ8R<FX#^,OIRR'TU^[G3NZV4(\/(-IFU? 2%LLZY&R,?[T\]-CUN16
M RK_(SP^/_W\X>ECHKIAU?\;3MMF.NV3%7?/WK/AG@E/KX58N)JCQM/TGE3-
M>TCHF>X/;(> 0R;(5V(,I@ZS07H19^A/2BBY%K_R)&;%7<@YV=/&4.$S<])Q
MS>-G):+/8V%TU(J7+*5%6M^3++W*&?>S74;3=3TA&UB/D4#M\U6RU<.PU5QB
M1O 4HLUK.YUMT:W,@(-0V"LBRC\CKX2<A9G)/0JBNC\@"F5=I 8IQ8R;#H&R
M[+\GNRB&%VTSIL/,;1?-L>L)F$Q9PJPOBLY<"CO%9664#A3QP1\77.4[<'.2
M!?+\98O\(@YB^R#CGT?W68__YV'@(X=.$'UPY1@K*>85]% >60!5U>3:*G$<
M;H5NF8@,]:?8_!Y(3JIWM?'LY@Y=T:\MT"=1</AHO.P77[::#YBH(H+8<LH,
M'EA$T;G,C&[C@L#R+7@-994QZYKJAKIP&_I5.YJ\93',-"ZJ:,E9>>0A*#*S
MZCXM%%#FC*SSBRT#CG- XGL$^@5D2NGR7 )],MSA)@:*HV/&=; *>@$7W^B6
M9B\\YF(RWD,S"#ZIVK&LQQ$=[R& >IO^/H.%46]HJ?R"MY>]S%2:"#W:O/"!
M,RF&:OLIK@1JIL*I[ALI;EE?]J>>0_6*LK*RD4=LPXVYV>D"Q$+.?81%5OV>
M*[K3-'-Z80A.-!,ORJ(\O#/J?_[ITU__\]//__47/C2T:/_U:5M6?[9-_N.M
M3O\M?!J1KV_/=(#GADVF>\'FZA3 EIE?_VR@+[+W*7"]^SLOA!W=%;K8'OR2
M%?26_:W&WX?M5*)><P$3FKD;<\@$RF" !8B0$[9 Z-;L\V?^!4GW C/Y+8NW
M"[O?C&X8[W[=MK=D$R:KLD;X,H]ID0;[9$A4RU8Y>[9?_B5_QW[#?GAB:CY8
M-OX?4$L#!!0    ( /:(LE1/&=<KG&P  ,#R!@ 7    <VEM96-B+3(P,C$Q
M,C,Q7W!R92YX;6SMO5MSXSC2(/J^OZ*VS\LYL5%39;MO-3'S;<BW:D^[+'^6
MJKI[-C8Z8!&2,$41:I"TK?[U!^!%XIVX) E2[8>9JG:9B43>D)E(9/[C?[]L
MW#=/F/F$>O_\YN1O[[]Y@[T%=8BW^N<WGV=O)[.+FYMO_O=_O7GS/_[Q/]^^
M??,1>YBA #MO'G=O+NAF.UN0-W.&/'])V>;-_QML_K\W;]^L@V#[]W?OGI^?
M_[;@O^,O",,^#=D"^^(';]Z^Y0!3D!<,"X!_?_,+A_H)[=Z<_/CF]/W?O_W^
M[R<_O/D\O^#_<7H:?_(__N$2[^LC\O$;CK?G__.;S$HOC\S]&V6K=Z?OWY^]
M2W_QF_@W__XB?I#[_>>SZ+=//GSX\"[ZU_VO^J3J%SG8DW>_?KJ=+=9X@]X2
MSP^0MQ +^.3O?O3#6[I 043)5KS>U/Z&^*^WZ:^]%3]Z>W+Z]NSD;R^^\TU,
MMS=O_L&HBQ_P\DV$^=^#W1;_\QN?;+:N0"CZV9KA9?0SO'CD8$Y/3DYC(/]/
M_+/?V>\7U/.I2QQ!_PODKZ]=^OS-&P'Z\\/-?A.KZ/<%X_ZV>7DG_O5=Y8?O
M_JLSW+@0,;S&GD^>\ V7SPU61[,"1H0Q(,ZS->)+4-?A"G7U1TB"W9P#.J7L
M3 K=AL^A,:UBX'MMUK\'Q^\.!2'#='D>^L3#OB^%6NDC</Z2E4>69(&\X.H)
M>X$<6N6O!%Y@2$VV6Y?$=H<N[_ S\IS)!GL.=F;<0#F(.3[_X\8+,.,*$$2_
M*'ZR_]<[&MQXUY1;Y]]P(+4CX"7?P5JU<^03GR[O&=XB%JW-5^7_Y7/:)S@'
M:YR5XVO"?V5!D,L1#/!&FK,P*_'MP^DU(P'GC#M9+&CH!?P8_U?HK*)U.&H_
MX]TL/H;I\LH/R(;C(+=3';C@-HM;&[Z8^$-8QR?D)LM/.9'9C?>$_4">=_+0
MH/?!W26'0UE@ONBCB_T[2:VK^@Y2=CAHREU! 7N.7B0%H_01-+4$)[R ,B*)
M4/;WH7&Y9W2+6;"[=[DMYZ(B!&<KA$0*L_JO83VG&P%]13A'4FF^I=YJCMEF
MXOM84CU:@8">8;,U98$ ?HD?Y8B9_P+X!$FLG'^/=I%@"\5+R<#_C878N27H
MD;C<*$J*I2)(:,F]XK]/=QB?\_AM221EH/01O&X+-US>V&1_']RW"^CB:\[Y
MEI/#\F? PGA'/>Y!!!P6_V(5.57\:))SB*L_!57=*/A'B]3%.T>NB(K]9Q*L
M'[ K?)Y[Q*351!X:?$3D!W0YXVZ 6/CJ9<LC1>P_[KB"$A9'%I+Q43L<6'N?
M."Q"-=+E9%V*FD]!!63O\MYX?L!">0^M\D-8TF66$/FKR&=_W,WP2@O+*A#@
M21'A>V.^H*SCGOL"V#1=T,V&J/C<F=\'M]_AHX__"+%::%[\J,L\2T7L=^/[
M89Q$5,R\-,&"C D.\=X]7UK(T/DN^IO<Z=CP.32E06+Q>118]1?[)^L!&PG9
MR%9AMZHPH5V,8N"K@'K]U[!D+T;""BC6? I*Q$Q<K(!9^2M0I&I#8@44VV#
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MPUN.4PY;_!)$+G6*KX"LW)(J$26^EDL7.?"N:-5%60K=18_8_><W9,G\MZ*
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M@LJYO<F\0.YK[WM0%;VIOJP (,;6GXYH60U(ED&57&I>JS1$<ON'R!>8\3"
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M].5T>8_Y>1+LRF^+)1KO9[\=2NS1D*PL;-9&YO[*>R*,>L+30FXFO)4F?2V
M0=._?MM0N?O7<12=*8WB0 J-&X"*.95J6O5'2+8"P3G]A;*O]XQN,7-W*:KR
MRM4"9_ L:R4$5$\;Q::/B?A,O1E^$F?AQ1KQ[?"81XPOD.=/&YS!\Z>5$% ]
M:71S8/'%!XXG$J1B<\TW^8")YX=,_&/TYI$[,OY/V.7F8.&&#G;$[\1C":;,
MRCR'#C ?O#AURS? SC?*62#Q C;9AEK")_OAX/E7WBI<LQJE&0[(Q6(^C"\8
MKUA54O7MH'W1RLVF07._28UIL,8L%0+Y[%+N*TNY9_EL4GZ/*:%[32S?T8 L
MR2*YG)]LMPP17V11%:C>!&/8>8C&W:?\@$H8]U67L-F0H%"OHU^3L <&58G0
M %#CRK^X5]7J@^KO-09@E""5Y$T#F]OA/..7D81D G0U2XK5!J^U!L FKU$5
M7A_BO]89]%5G@!A!"WZHJA84%+X;SZ/[TH[M/+5_H*Z+G5F L<O#5B?DX:PB
M"^HAC(<9#52P,[;BRM\R$M 9\@*JR(^*3T=43U.U<1L72S<!"CU5:Y3[:#R5
M,+FMPCW^4&Q)^_#Q(F3""1'^R(RZ8?2>XL9;*#*A%=!H&--.$L!'(IK.UX/(
MM_?I1A\6M):I47":,^2!:"5AQJ:>G>'<FK9RQPV26L&I&F]6]XUW$- -5W(!
MN5_25RUMW0EH84 EN6R4S68FF-"M%?:5UK7M2;>PKDPG:*]Y6/:],7%GUDDD
M"3]$)3G:\O@PV,G?YI<_'<P169E(K]HK7&<.I0HFAM%T>8NB:RPQ@%Q,#Y-/
M5M=\;ND:0XKV=3L&RT)H^BE115OE376'CDINT2%SK990=K(4:07$'+.-PHU%
MYJ,A$SN_.["&?4K9.;R@*X_\B9VX$D4^*5?\T%[MAA2MRQNU4<B:"=(3WO<[
MTK.PZK!/[WIBP;:ND'>=]I/IKCS,5@J.4_'#@2M+>:,V1BN>A\X*!ZI%9?FO
MABWAA1W:KB45!2;39<I\)^;]C!XVU[UYJD-@&)?7K6:JEGZVAA(*E.X96:A4
MGZ1?#)CFF6T!3@M4*WI]PKXHY[H/'UVRB$>4:C3::8,S\).BE0QVZC1C[#E:
M<WJ/Y,_IPF>#5H#\!L&J-/5O .8,.:).-ZH?[;N-8?7B0\GOM9P;-92#J_3L
MK<QS%C[Z^(^0P[MZ@JGUC.%,EGQ'#WA+661K,"/4@2G]5(%OX%IE'A!/EW<H
M2,=Q(N<_860_(SRJT.A+@PPPM%X&JB$DA0G$!NR!2BBK)?&Q2S;$0VPW1XPL
MEP\HD/<YJK^VY6D ,+*&')8:*V3J&E^V+O*2.OYKD>E;HR I=HR':$Y99/3]
MG] 3OJ?/F,WIA)\<SKZ?X8SS &_V5+GQ_;"WM'57Z(]8TGK@+7!#H'X._DNZ
MB)INBO?F$0UNO"5EFPBXZNG? $K]J)<!IN'V.ICL86= 5CST$#0KC5'AGT>:
M^<>WXJ]OX[]&>#<"5K=%->!*#BDDKK>6WX<HR(]0Z696&@UR%*!C'":.PRG@
M8S_YRYQ_U3(=28[^+>!MA+ RNI$2OHTZ,.//E9F6P4-Z-%(SG\H0;9V"\D*9
M,JF"&F:/,030\]#G=L+WQ=T.U\BZ^B=%,E=#M9,'4"=T#4WTE:"B3\N@S4'S
M457J%*AIC!_PBHASP ON4/'*6]L$%X .R/!69I_JJ6%I=)% 2"3"N!\^VVT>
MJ6O,ESPT*[Z(*D<*!+!2*Y7%61@J,!<Q F;SU%/A1)X"-H:@"BSB<7S!-0]<
MD?L;1NS*<RY+J1X-GM0"'M8A4<N>>L+ S3W5.UQ$]I]ZLX NOL:W8=,P\ /D
M";T&.FH:EQ@) V6(96=,4.3QBCR-V,JUB\RYEH<VBH.H0 "P@BM-G<*B_LN]
M\1S\\C/>0:E1 :J]*$%#<8H4@>L3J,VDV"3OLZDBNQE")3AJ@(]"EYK) U;T
MI<>U+]0-.=G8[IJX'!X0NXI0QZ1:)8K8JMTZH!1ADCSKA;)^>9BC\AH*Y+#3
M@N^ SB_8=7_VZ+,WP\BG'G:BBQSS7%8S]%%QK)9$<.5A^D%N?.T'%5E50QV'
M :RAB)46@%E\#F'>-?\)W*55$>XHW(E:H@!V!C1C5"P^7; J"WD,&=8&NJ3<
M DA4Z!Y<5QO,5MP5_<CH<[#FL?@6>5#N137LL63_&NF3<LX\+Z''MMF:GZ:P
MW,J!'(45K")%RAB =V&JG+E9+-DD= C_UTD08#^F&4CVJ 'T.+R*)MJD+.OU
M85EV ^GMET!I7X\%=FI50Q^)Z]Y"HI1U ,_5M+DW\;P0N7%.!8QI.:!C\C+R
MU$CY8R5OL;\^$S.THN%GP$PJ 1Z94I4)D_*K[Y=L6:RRYRDPPRI C^/X:J)-
M>B_<:_%_/A%V%X(43I4 CH,Y93JD+.D]67&5%)LN*./"<3@M+\3 "K:[H Y4
MJ5'S&F,XL:1HE7(2<#2N9MEN\H?8S@D0#ZL@CX=SE71)^64QHU'&Z[0S?IV.
MFE^G!W[UWHFWA-<%_^N4S>FS>9UU'=P1)34JB)*RRD)F(X]3;)^!N90 '9TZ
M[:F1LL=B]46"TCWU ^3^FVP!W8U*T&-R#ZMIDS+-.'^A7-095_??<R#4\[ +
M4H1>"70,&E5-C90Y5I(7PO**]I4@.I0#-I;[CSP%4F:89R94.7%+Q;79FGI0
M86X)X#CL6)D.:9ES[YF'HKY>;1!Q$PL+;L5RP$?APC63)^5:SS-X!&(SO @9
M5^N3T\<Y"0!>*9< CD.5RG1(F=+[ZXX4E:N71315&L01J 0Z!D>@FAHI<RPF
M%:)9J%RGR1.^1 %*"GG!<GF5P$=AZYK)DW+.PO.-_8788B%"M+C:VG,0J^BF
MI'M)6 8]#OO71)N49<9I!N7W-G%Y (@!S,(:!TMRNT]YT'M%1(*%<#6CKBU
M?-C#&\,95*)!R@V((@==CEP3MKDQMUQY:*,X8 H$2)D!D!2H;8STCW<"@T?D
M8_%?_S]02P$"% ,4    " #VB+)4PD1?'"8H!  2 2L %P
M@ $     9C(P9C(P,C%?9W)U<&]S:6UE8RYH=&U02P$"% ,4    " #VB+)4
M&?09T4A3  "M'@( '               @ %;* 0 9C(P9C(P,C%E>#$M,5]G
M<G5P;W-I;65C+FAT;5!+ 0(4 Q0    ( /:(LE3'M-43B0<  %DH   =
M          "  =U[! !F,C!F,C R,65X,3(M,5]G<G5P;W-I;65C+FAT;5!+
M 0(4 Q0    ( /:(LE1=H;SSF <  /,G   =              "  :&#! !F
M,C!F,C R,65X,3(M,E]G<G5P;W-I;65C+FAT;5!+ 0(4 Q0    ( /:(LE0D
MQ2Y)P@,  "D.   =              "  72+! !F,C!F,C R,65X,3,M,5]G
M<G5P;W-I;65C+FAT;5!+ 0(4 Q0    ( /:(LE2_'RK;\Q\  )VU   <
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M8V(M,C R,3$R,S$N>'-D4$L! A0#%     @ ]HBR5)@W5U-Y#   [I<  !<
M             ( !,ZD% '-I;65C8BTR,#(Q,3(S,5]C86PN>&UL4$L! A0#
M%     @ ]HBR5 >!$BL.;   _;,& !<              ( !X;4% '-I;65C
M8BTR,#(Q,3(S,5]D968N>&UL4$L! A0#%     @ ]HBR5"*H^<M+" $ 0UH-
M !<              ( !)"(& '-I;65C8BTR,#(Q,3(S,5]L86(N>&UL4$L!
M A0#%     @ ]HBR5$\9URN<;   P/(& !<              ( !I"H' '-I
K;65C8BTR,#(Q,3(S,5]P<F4N>&UL4$L%!@     -  T E ,  '67!P    $!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
